REAL ESTATE TAXES: Taxable Value of Real Property by Class of …

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REAL ESTATE TAXES:  Taxable Value of Real Property by Class of Property and County, Calendar year 2019 All real property (except railroad property) in Ohio is classified by county auditors into one of two classifications: (1) residential and agricultural land and improvements or (2) all other taxable land and improvements, including commercial, industrial, mineral, and public utility land improvements.

The following definitions are used by county auditors to determine the proper classification of real property:

"Residential land and improvements" - The land and improvements to the land used and occupied by one, two, or three families. "Agricultural land and improvements" - The land and improvements to land used for agricultural purposes, including, but not limited to, general crop farming, dairying, animal and poultry husbandry, market and vegetable gardening, floriculture, nurseries, fruit and nut orchards, vineyards and forestry. "Industrial land and improvements" - The land and improvements to land used for manufacturing, processing, or refining foods and materials, and warehouses used in connection therewith. "Commercial land and improvements" - The land and improvements to land which are owned or occupied for general commercial and income producing purposes and where production of income is a factor to be considered in arriving at true value, including, but not limited to, apartment houses, hotels, motels, theaters, office buildings, warehouses, retail and wholesale stores, bank buildings, commercial garages, commercial parking lots, and shopping centers. "Mineral land and improvement" - Land, and the buildings and improvements thereon, used for mining coal and other minerals as well as the production of oil and gas including the rights to mine and produce such minerals whether separated from the fee or not.

These figures are taken from real property abstracts filed by county auditors with the Ohio Department of Taxation.

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