Tax Data Series

All Property Taxes

Real, Public Utility and Tangible Personal Property Taxes:
Assessed Value and Taxes Levied for Taxes Payable in Calendar Year 2003, by County

Table PD-30 shows total assessed value of, and taxes levied on, real, public utility personal, and tangible personal property for taxes payable in calendar year 2003. Taxes for real and public utility personal property were levied in tax year 2002, but payable in calendar year 2003. Special assessments were also levied in tax year 2002 and payable in calendar year 2003. In contrast, tangible personal property taxes (excluding public utility personal property) were levied and payable in the same year - in this case 2003.

Total statewide taxes levied on these three categories of property were $12.2 billion on a total assessed value of $218.3 billion. Total real property taxes were $9.8 billion, while public utility personal property and tangible personal property taxes totaled $0.7 billion and $1.6 billion, respectively. Special assessments totaled $248.4 million.

The total value of real property was $186.8 billion.  This compares with values for public utility personal and tangible personal property of $10.1 billion and $21.5 billion, respectively.

Real property taxes shown in the table are after application of “tax reduction factors” and before to subtracting the 10 percent property tax rollback for all real property, the 2.5 percent rollback for residential, owner occupied real property, and the homestead exemption deduction.

Among Ohio counties, Cuyahoga County had the highest total property value ($28.0 billion, of which real property accounted for $24.7 billion) and the highest amount of total taxes levied ($2.0 billion, of which real property accounted for $1.6 billion).

Vinton County had the lowest value of real property ($103.3 million), tangible personal property ($14.1 million) and the lowest total property value ($141.2 million).  Wyandot County had the lowest public utility personal property value ($14.8 million).

Two counties produced the lowest taxes: Vinton County had $4.1 million in real property taxes, $0.6 million in tangible personal property taxes and $5.7 million in total taxes; Wyandot County had $0.7 million in public utility personal property taxes.

Cuyahoga County led all Ohio counties in the amount of special assessments levied, with $36.0 million. Two counties - Pike and Vinton - recorded no special assessment levies.

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