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 1995
In the 1995 tax year, Ohio school districts’ current
operating levies yielded a total of $5.4 billion in property
taxes on the taxable value of $155.6 billion. Included in
these total amounts are $3.9 billion in real property taxes
charged against the taxable value of $121.1 billion, $0.6
billion in public utility personal property taxes charged
against $14.6 billion in taxable value and $0.9 billion in
(non-utility) tangible personal property taxes charged
against taxable value of $19.9 billion. Public utility Tax
year 1995 real property and utility personal property taxes
were payable in calendar year 1996. Tangible personal
property taxes for tax year 1995 were payable in calendar
year 1995.
Real property taxes are shown are after application of "tax
reduction factors". However, real and personal property taxes
shown in the table include tax amounts reduced under various
property tax relief programs, since these are 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, and 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.
The table also shows millage rates for real and tangible
property and average property values per pupil. In 1995,
millage rates for school district operating levies ranged
from a high of 65.92 mills on real property and 135.46 mills
for tangible property in Shaker Heights City School District
(Cuyahoga County) to a low of 17.25 mills on real property in
Canton Local School District (Stark County) and 20.0 mills on
tangible property in Cuyahoga Heights Local School District
(Cuyahoga County). The statewide average school district
operating millage on real property was 31.89 effective mills;
on tangible property, 46.13 mills. Kelleys Island Local
School District (Erie County) ranked number one in the state
in average total taxable property value per pupil with an
average of $1,505,828. Trimble Local School District (Athens
County) ranked number 611 with the lowest per pupil average
of $18,799. The state average was $85,998.
Data are derived from real/public utility property and
tangible property abstracts filed by county auditors with the
Ohio Department of Taxation and records of the Ohio
Department of Education.
- Download SD1CY95 (xls)
- Download 95SD1DAT (xls) (SD1 broken down into
property classification)