1994 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 1994
In the 1994 tax year, Ohio school districts’ current operating levies yielded a total of $5.2 billion in property taxes on the taxable value of $151.2 billion. These total amounts included $3.7 billion in real property taxes charged against the taxable value of $116.7 billion and $1.6 billion in tangible property taxes charged against the taxable value of $34.5 billion. Public utility real and tangible property is included in the figures. All taxes shown are after application of "tax reduction factors," but include tax amounts reduced under various property tax relief programs, since these 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).
The table also shows millage rates for real and tangible property and average property values per pupil. In 1994, millage rates for school district operating levies ranged from a high of 56.86 mills on real property and 129.03 mills on tangible property in Shaker Heights City School District (Cuyahoga County) to a low of 19.95 mills on real property in Fort Recovery Local School District (Mercer County) and 20.0 mills on tangible property in both Cuyahoga Heights Local School District (Cuyahoga County) and Meigs Local School District (Meigs County). The statewide average school district operating millage on real property was 31.30 effective mills; on tangible property, 45.28 mills. Kelleys Island Local School District (Erie County) ranked number one in the state in average total taxable property value per pupil with an average of $1,984,038. Huntington Local School District (Ross County) ranked number 611 with the lowest per pupil average of $17,569. The state average was $83,648.
Data are derived from real/public utility property and tangible property abstracts filed by county auditors with the Ohio Department of Taxation and records of the Ohio Department of Education.