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 1995, 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 1995. Taxes for real and public utility personal property were levied in tax year 1994, but payable in calendar year 1995. Special assessments were also levied in tax year 1994 and payable in calendar year 1995. In contrast, personal property taxes (excluding public utility personal property) are levied and payable in the same year - in this case 1995.

Total statewide taxes levied on these three categories of property were $8.4 billion on a total assessed value of $150.9 billion. Special assessments totaled $118.7 million. Total real property taxes were $6.0 billion, while public utility personal property and tangible personal property taxes totaled $1.0 billion and $1.3 billion, respectively.

The total value of real property was $116.7 billion compared to $15.4 billion and $18.8 billion for public utility personal and tangible personal property, respectively.

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

Among all Ohio counties, Cuyahoga County had the highest property value ($22.7 billion, of which real property accounted for $18.8 billion). It also had the highest amount of taxes levied ($1.1 billion in real property taxes and $1.4 billion in total property taxes).

Vinton County had the lowest value of real property ($68.0 million), and the lowest total property value ($117.7 million); Noble County had the lowest value of tangible personal property ($10.1 million); and Wyandot County had the lowest public utility personal property value ($19.9 million).

The following counties produced the lowest taxes: Vinton County had $2.7 million in real property taxes; Noble County had $0.5 million in tangible personal property taxes and $4.8 million in total taxes; and Wyandot County had $1.0 million in public utility personal property taxes.

Cuyahoga County led all Ohio counties in the amount of special assessments levied, with $27.5 million. Three counties- Meigs, Morgan and Pike - recorded no special assessment levies.

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