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REAL AND PUBLIC UTILITY TANGIBLE PERSONAL PROPERTY TAXES, BY SCHOOL DISTRICT: Taxable Values, Taxes Charged and Levied, and Average Tax Rates for Current Expenses, Tax Year 2021

In the 2021 tax year, Ohio school districts’ current operating levies (including emergency levies and joint vocational school operating levies) yielded approximately $11.8 billion in taxes on property with a taxable value of approximately $320.7 billion.  Tax year 2021 real property and public utility tangible personal property taxes are payable in calendar year 2022.

Real property taxes shown in the table reflect the application of tax reduction factors and 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.

Data are derived from records of 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, 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).

Previous SD-1 publications have included calculations based on average daily membership (ADM) of the school district as reported by the Ohio Department of Education, Center for School Finance.  Comparable ADM figures were not available by the time of publication.

If any questions or concerns arise, feel free to contact Tax Analysis at tax.analysis@tax.state.oh.us.

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