In the 2018 tax year, Ohio school districts’ current operating levies (including emergency levies and joint vocational school operating levies) yielded approximately $10.5 billion in taxes on property with a taxable value of approximately $275.0 billion.  Included in these totals are approximately $9.5 billion in real property taxes charged against taxable value of approximately $256.0 billion and approximately $1.0 billion in public utility tangible personal property taxes charged against taxable value of approximately $19.0 billion.  Tax year 2018 real property and public utility tangible personal property taxes are payable in calendar year 2019.

Real property taxes in this table reflect the application of "tax reduction factors"; these credits are applied to eliminate changes in revenue from certain voted taxes that might otherwise occur when property is reappraised or updated.  Real property taxes shown in the table include taxes that have been reduced under various property tax programs that are reimbursed to local school districts by the state (i.e., the non-business credit, owner occupancy credit, 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 2018, millage rates for school district operating levies ranged from a high of 87.81 mills on real property and 183.43 mills for public utility tangible personal property in Shaker Heights CSD (Cuyahoga) to a low of 9.40 mills on real property and public utility tangible personal property in Middle Bass LSD (Ottawa).  The statewide average school district operating millage on real property was 37.24 mills; on public utility tangible personal property, 50.29 mills.

Due to low average daily membership (ADM) numbers, both Middle Bass LSD (Ottawa) and Kelleys Island LSD (Erie) ranked number one and two, respectively, in the state in average total taxable property value per pupil with an average of $54,519,733 and $14,381,268.  Put-in-Bay LSD (Ottawa) was ranked number three with an average of $2,159,208.

Campbell CSD (Mahoning) ranked number 611 with the lowest per pupil average of $44,915. The state average was $162,432; 317 or 51.9 percent of school districts fell below that average.  The median average value per pupil was $160,105 in Liberty Center LSD (Henry).

Data are derived from records of the Ohio Department of Education and the Ohio Department of Taxation: the school district valuation (DTE-13) and school district valuation and taxes (DTE-14) tax abstracts. These abstracts compile data filed by county auditors with the Ohio Department of Taxation. The spreadsheet below has three tabs: the traditional SD-1 table and the source file (SD1DAT file shows property data broken down by classification) and a dataset to show all data excluding joint vocational school operating levies (DTE-14S).

• Download SD1CY18 ^(XLS)