Tax Data Series

PROPERTY TAX MILLAGE RATES: 
Average Property Tax Millage Rates on Real & Public Utility Tangible Personal Property, by City, for Tax Year 2016, Collected in Calendar Year 2017

Table PR-5 shows the weighted average property tax rates due in calendar year 2017 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.

Shown are the weighted average gross and net tax rates for the two major classes of real property. The gross rates are the rates applied to the assessed property values. The net rates are the rates after applying the percentage reductions (“reduction factors”) 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, and the homestead exemption for senior citizens and certain disabled homeowners.  Unlike real property, only the gross rate is applied to public utility tangible personal property.

The tax rates were calculated by dividing tax year 2016 property taxes by tax year 2016 assessed property values.  Property taxes are due and payable in the year following the assessment year; this report shows taxes calculated in calendar year 2016, due and payable in calendar year 2017.

The 2016 average class I real property gross tax rate was 105.30 and the 2016 statewide average class I net rate was 74.16.  The 2016 average class II real property gross rate was 102.29 mills and 2016 average class II net tax rate was 81.59.  The 2016 average public utility tangible personal property tax rate was 101.31.

The City of Shaker Heights (Cuyahoga) continued to have the highest average gross real property tax rates in the state - for both class I and class II real, the highest net rate for class II real and for public utility tangible personal property.  The highest average net class I real property rate was in the City of Garfield Heights (Cuyahoga).

The City of Hillsboro (Highland) 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 Delphos (Allen) had the lowest average class I net property tax rate while the City of Belpre (Washington) had the lowest average net class II property tax rate.

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