Tax Data Series

Average Tax Rates on Real & Public Utility Tangible Personal Property, by City, for Tax Year 2011, Due and Payable in Calendar Year 2012

Table PR-5 shows average property tax rates due in calendar year 2012 in each of Ohio's cities (presented with their corresponding county location).  These rates reflect all levies imposed on property located within the municipality by various local government units, such as the county, school district, township, special districts, and the municipality itself.  The calculated tax rates are shown for three separate classifications:  Class I real (residential and agricultural), Class II real (commercial, industrial, mineral, and public utility) and public utility tangible personal.   Rates are expressed in mills; a mill is equivalent to $1 per $1,000 of taxable value.

Gross and net tax rates are shown for the two major classes of real property. The gross rates are the actual rates applied to the real property values. The net rates are the rates after applying the percentage reductions (“reduction factors”) on taxes levied required by Section 319.301(D) of the Ohio Revised. These rates were computed prior to any reduction of real estate taxes resulting from the 10 percent credit for all real property not intended primarily for use in a business activity, the 2.5 percent credit for owner-occupied residential real property, or the homestead exemption for senior citizens and certain disable homeowners.  Unlike real property, only the gross rate is applied to public utility tangible personal property.

Average tax rates were calculated by dividing tax year 2011 property taxes by tax year 2011 property values.  Property taxes are due and payable in the year following the assessment year; this report shows taxes calculated in calendar year 2011, due and payable in calendar year 2012.

The 2011 statewide average class I real property gross tax rate was 98.77 and the 2011 statewide average class I net rate was 66.83.  The 2011 statewide average class II gross rate was 95.61 mills and 2011 statewide average class II net tax rate was 73.02.  The 2011 statewide average public utility tangible personal property tax rate was 93.67.

The City of Shaker Heights (Cuyahoga County) had the highest real property tax rates in the state - for both class I and class II, both gross and net, and for public utility tangible personal property.  The City of Wellston (Jackson County) had the lowest average gross real property tax rates (both class I and class II) and the lowest average public utility tangible personal property tax rate. The City of Upper Sandusky had the lowest average net property tax rates (both class I and class II).

Data for this table were taken from abstracts filed by county auditors with the Ohio Department of Taxation.