School District Data
Property Tax Data by School District -
School District Taxable Property Values, Taxes Levied and Tax Rates for Current Expenses, and Average Property Values Per Pupil, Tax Year 2010
In the 2010 tax year, Ohio school districts’ current operating levies (including emergency levies and joint vocational school operating levies) yielded a total of $8.6 billion in taxes on property with a taxable value of $248.4 billion. Included in these totals are $8.1 billion in real property taxes charged against taxable value of $238.3 billion and $0.5 billion in tangible personal property (including public utility personal) taxes charged against taxable value of $10.1 billion. Tax year 2010 real property and public utility personal property taxes are payable in calendar year 2011. Tangible personal property taxes for tax year 2010 were payable in calendar year 2010. As a result of tax reform legislation enacted in 2005, the tangible personal property tax was phased-out over a four-year period; tax year 2008 was the final year for the tax (utility personal property remains taxable, however).
Real property taxes in this table reflect the application of "tax reduction factors"; these credits are applied in order to eliminate changes in revenue from certain voted taxes that might otherwise occur when property is reappraised or updated. Real and personal property taxes shown in the table include taxes that have been reduced under various property tax programs that are either fully reimbursed to local school districts by the state (i.e., the 10 percent and 2.5 percent rollbacks and homestead exemption programs for real property) or partially reimbursed (the $10,000 exemption program for personal property).
In addition, the value of property exempted by the $10,000 exemption program is included in the tangible personal property valuation figures in this table. (Note: such exempted value is not included in the taxable value figures reported on tables PD-15 and PD-17.)
The table also shows calculated operating millage rates for real and tangible personal property and average property values per pupil. In 2010, millage rates for school district operating levies ranged from a high of 75.21 mills on real property and 175.91 mills for tangible personal property in Shaker Heights City School District (Cuyahoga County) to a low of 9.40 mills on both real and tangible personal property in Middle Bass Local School District (Ottawa County). The statewide average school district operating millage on real property was 33.91 mills; on tangible personal property, 49.11 mills.
Due to low average daily membership (ADM) numbers, Kelley's Island Local School District (Erie County) ranked number one in the state in average total taxable property value per pupil with an average of $5,731,088 and Put-in-Bay LSD (Ottawa County) ranked number two with an average of $1,477,271. Western Local School District (Pike County) ranked number 612 with the lowest per pupil average of $44,800. The state average was $141,110; 205 or approximately 34% of school districts fell below that average. The state median value per pupil was $122,419 (Wayne Trace LSD, Paulding County).
Data are derived from real/public utility personal property and tangible personal property abstracts filed by county auditors with the Ohio Department of Taxation and records of the Ohio Department of Education.