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2001 Property Tax Data by School District

Property Tax Data by School District
School District Taxable Property Values, Taxes Levied and Tax Rates for Current Expenses, and Average Property Values Per Pupil, Tax Year 2001

In the 2001 tax year, Ohio school districts’ current operating levies (including emergency levies and joint vocational school operating levies) yielded a total of $7.1 billion in taxes on property with a taxable value of $208.8 billion. Included in these totals are $5.3 billion in real property taxes charged against taxable value of $173.8 billion, $0.5 billion in public utility personal property taxes charged against $9.7 billion in taxable value and $1.3 billion in (non-utility) tangible personal property taxes charged against taxable value of $25.3 billion. Tax year 2001 real property and public utility personal property taxes are payable in calendar year 2002. Tangible personal property taxes for tax year 2001 were payable in calendar year 2001.

Real property taxes in this table reflect the application of "tax reduction factors"; these credits are applied when property is reappraised or updated to eliminate changes in revenue from voted taxes which might occur when property values rise significantly. Real and personal property taxes shown in the table include taxes that have been reduced under various property tax programs that are 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, and the $10,000 exemption program for personal property). In addition, the value of property exempted by the $10,000 exemption program is included in the tangible personal property valuation figures in this table.

The table also shows calculated effective operating millage rates for real and tangible personal property and average property values per pupil. In 2001, millage rates for school district operating levies ranged from a high of 63.51 mills on real property and 147.13 mills for tangible personal property in Shaker Heights City School District (Cuyahoga County) to a low of 15.88 mills on real property and 19.39 mills on tangible personal property in Kelley's Island Local School District (Erie County). The statewide average school district operating millage on real property was 30.69 effective mills; on tangible personal property it was 49.81 mills. 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 $1,597,316. Trimble Local School District (Athens County) ranked number 612 with the lowest per pupil average of $28,066. The state average was $116,374.

It is important to note that due to legislative changes in assessment rates of natural gas and electric companies, the values and taxes of tangible personal property, specifically public utility property, experienced a sharp decline during tax year 2001 compared to 2000. Local school districts are being reimbursed by the state for the taxes lost due to the reductions in valuation.

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.

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