Taxable Value of Real Property by Class of Property
and County, Calendar Year 2006
All real property (except railroad property) in Ohio is
classified by county auditors into one of five categories,
depending on the property’s highest and best possible
use, or for certain agricultural property its current use.
These categories are residential, agricultural, industrial,
commercial (includes public utility real property), and
In calendar year 2006, the total taxable value of all real
property in Ohio was approximately $230.4 billion. Of this
amount, $170.5 billion or 74.0% was classified as residential
property, $9.1 billion or 3.9% was classified as agricultural
property, $9.8 billion or 4.2% was classified as industrial
property, $40.9 billion or 17.8% was classified as commercial
property, and $0.1 billion or 0.1% was classified as mineral
The counties with the highest percentage of each of the five
property categories were: residential, Delaware County
(86.7%); agricultural, Noble County (40.2%); industrial,
Adams County (18.1%); commercial, Gallia County (26.1%); and
mineral, Noble County (2.6%).
The counties with the lowest percentage of each of the five
property categories were: residential, Noble County (48.2%);
agricultural, Cuyahoga County (0.0%); industrial, Brown
County (1.0%); commercial, Vinton County (4.8%); and 32
counties reported having no mineral property value.
These figures are taken from real property abstracts filed
by county auditors with the Ohio Department of Taxation.