Tax Data Series

REAL ESTATE TAXES: 

Taxable Value of Real Property by Class of Property and County, Calendar year 2016

All real property (except railroad property) in Ohio is classified by county auditors; these classifications fall into one of five categories, depending on the properties’ highest and best possible use, or for certain agricultural property its current use. These categories are: residential, agricultural, industrial, commercial (includes public utility real property), and mineral.

In calendar year 2016, the total taxable value of all real property in Ohio was approximately $238.1 billion, an increase of 1.6% from calendar year 2015. Of this amount, $166.8 billion or 70.1% was classified as residential property, $19.6 billion or 8.2% was classified as agricultural property, $9.9 billion or 4.2% was classified as industrial property, $40.7 billion or 17.1% was classified as commercial property, and $1.1 billion or 0.5% was classified as mineral property.

The counties with the highest percentage of each of the five property categories were: residential, Delaware County (85.3%); agricultural, Hardin County (50.3%); industrial, Adams County (15.5%); commercial, Cuyahoga County (24.8%); and mineral, Harrison County (45.3%).

The counties with the lowest percentage of each of the five property categories were: residential, Harrison County (26.3%); agricultural, Cuyahoga County (0.0%); industrial, Athens County (0.7%); commercial, Harrison County (3.2%); and 30 counties reported having no mineral property value.

These figures are taken from real property abstracts filed by county auditors with the Ohio Department of Taxation.