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Tax Analysis Division
30 E Broad St, 22nd Floor
Columbus, Ohio 43215
(614)466-3960 Fax (614)752-0700
http://tax.ohio.gov
Table SD-1
No. 28 (2012)
August 1, 2012
REAL AND PUBLIC UTILITY TANGIBLE PERSONAL PROPERTY TAXES, BY SCHOOL DISTRICT: Taxable Values,
Taxes Levied, Average Tax Rates for Current Expenses, and Average Values Per Pupil, Tax Year 2011
In the 2011 tax year, Ohio school districts’ current operating levies (including emergency levies and joint vocational school operating
levies) yielded approximately $8.8 billion in taxes on property with a taxable value of $241.6 billion. Included in these totals are $8.2
billion in real property taxes charged against taxable value of $231.4 billion and $0.5 billion in public utility tangible personal property
taxes charged against taxable value of $10.2 billion. Tax year 2011 real property and public utility tangible personal property taxes are
payable in calendar year 2012.
Real property taxes in this table exclude "tax reduction factors"; these credits are applied in order to eliminate increases in revenue
from certain voted taxes that might otherwise occur when property is reappraised or updated. However, real and public utility tangible
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).
The table also shows calculated operating millage rates for real and public utility tangible personal property and average property
values per pupil. In 2011, millage rates for school district operating levies ranged from a high of 85.49 mills on real property and 176.53
mills for public utility tangible personal property in Shaker Heights City School District (Cuyahoga County) to a low of 9.40 mills on both
real and public utility tangible personal property in Middle Bass Local School District (Ottawa County). The statewide average school
district operating millage on real property was 35.65 mills; on public utility tangible personal property, 49.39 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 $8,963,948 and Put-in-Bay LSD (Ottawa County) ranked
number two with an average of $1,693,503. Campbell City School District (Mahoning County) ranked number 611 with the lowest per
pupil average of $45,844. The state average was $137,646; 387 or approximately 63% of school districts fell below that average. The
state median value per pupil was $124,398 (Manchester LSD, Summit 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.