Tax Data Series

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

Table PR-6 shows average property tax rates for taxes due in calendar year 2017 in each of Ohio's counties.  The rates reflect all levies by all jurisdictions (school district, county, municipality, etc.) for property located in each county.  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 property.  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 tax rates are the actual rates applied to the assessed taxable 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 non-business credit (fka the 10 percent rollback for all real property not intended primarily for use in a business activity), the owner-occupancy credit (fka the 2.5 percent rollback 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.

Average 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 statewide average class I real property gross tax rate was 92.93 and the 2016 statewide average class I net rate was 65.33.  The 2016 statewide average class II real property gross rate was 96.97 and 2016 statewide average class II net tax rate was 77.05. The 2016 statewide average public utility tangible personal property tax rate was 79.79.

Cuyahoga county had the highest average gross real property tax rates (both class I and class II) and the highest average public utility tangible personal property tax rate in the state. Montgomery County had the highest average net real property tax rates for both class I and class II property.  Lawrence County continued to have the lowest average property tax rates in the state for all categories.

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