(PB) 2013 Management Guide_Guide Only_No Appendices_8770cd55

BASA

2013

The Management Guide for School Administrators

Compiled and Published by Buckeye Association of School Administrators

PROHIBITIONS APPLYING TO BOARD MEMBERS

3313.33

No board member shall have any pecuniary interest, direct or indirect, in any contract of the board or be employed in any manner for compensation by the board, except under very limited circumstances. The Attorney General also has opined that a board of education cannot purchase services from an educational service center if a member of the purchasing board is employed by the ESC. No board member shall be eligible for employment as school physician, school dentist, or school nurse. No board member can vote in the making of a contract with a teacher, when the board member is related to the teacher as father, mother, brother, or sister. Appendix I provides the most recent Ohio Department of Taxation report on taxable values, taxes levied, average tax rates for current expenses, and average property values per pupil for each of Ohio’s school districts. A majority of the members constitutes a quorum. Roll call votes and the affirmative vote of a majority of the members (and not just those present) are required for certain resolutions, including the purchase or sale of real or personal property, employment, election or appointment of officers, payment of debt or claim, and textbook adoption. In some instances, a two-thirds or majority vote of the membership is mandated for passage of a resolution. A member may demand roll call votes. If a student who enters third grade before June 30, 2013 scores in the limited range on the third grade English language arts assessment, a school district shall do one of the following: 1) promote the student if the student’s principal and English language arts teacher agree that other evaluations of the student’s skill in reading demonstrate that the student is academically prepared to be promoted to the fourth grade; However, for students who enter third grade beginning with the 2013- 2014 school year, so school district shall promote a student to the fourth grade if the student scores in a range designated by the state board of education unless one of the following applies: 1) The student has been in United States schools for less than two full school years and has had less than two years in an English as a second language program; 2) The student has been identified as a child with a disability, and the student’s individualized education program exempts the student from retention; 3) The student demonstrates an acceptable level of performance on an alternative standardized reading assessment identified by the department of education; 4)The student was previously retained in any of grades K-3 but still demonstrates a reading deficiency after intensive remediation Board members must be present to vote. 2) promote the student to grade four but provide the student with “intensive intervention service” during the fourth grade; and 3) retain the student in the third grade.

3313.70

3319.21

PROPERTY TAXES

QUORUM AND VOTING

3313.18

121.22

READING GUARANTEE, THIRD GRADE

3313.608

for two school years; or 5) All of the following apply:

a. The student is identified as a child with a disability and with an IEP; b.The student has taken the third grade English language arts achievement assessment; c. The student’s IEP or section 504 plan shows that the student has received “intensive remediation” in reading for two school years but still demonstrates a reading deficiency; and d.The student was previously retained in any of grades kindergarten to three.

A student promoted under 4) above shall continue to receive intensive reading instruction in fourth grade. This intensive instruction must include an altered instructional day that includes diagnostic information and specific research-based strategies that have been successful in improving reading for low-performing students. Proficiency or deficiency in reading must be assessed annually by September 30 for students enrolled in grades K-3. The assessment instrument can be either the English language arts diagnostic assessment provided by the department of education or a comparable test approved by the department. A school district’s policy shall require that the students’ teachers “be involved in the assessment and identification of students reading below grade level. a. The student has been identified as having a substantial deficiency in reading; b.Description of the current services provided to the student; and c.Description of the supplemental services and supports to be provided in order to remediate the identified areas of reading deficiency. d. Notification that the failure to achieve the designated score when the test is administered in the spring of the student’s third grade year. (This notification shall also inform the parent that the state’s assessment “is not the sole determinant” and that other evaluations and assessments are available.) 2) Provide intensive reading instruction immediately following identification of a reading deficiency by using research-based strategies specific for the student’s identified reading deficiencies. For those students reading below grade level, the district must: 1) Notify the parent in writing of the following

For those students retained as a result of the third grade reading guarantee, a district must

1) Provide “intensive interventions in reading” for at least ninety minutes daily. These “intensive interventions in reading” may include any of the following: a. Small group instruction;

b. Reduced teacher-student ratios; c. More frequent progress monitoring; d. Tutoring or mentoring; e. Transition classes with both third and fourth grade students; f. Extended school day, week, or year; and

g.Summer reading camps. 2) Establish a policy for mid-year promotion for retained third grade students who demonstrate reading achievement at or above grade level. 3) Provide each retained student with a high-performing teacher (based on the teacher’s student performance data, if available, and the teacher’s performance reviews. The district shall also offer to parents the option to receive appropriate services from a provider other than the school district (apparently at district expense). These providers can be screened and approved by either the department of education or the school district. Students utilizing such services and demonstrating reading proficiency prior to the start of fourth grade shall be promoted. 4)Provide instruction in other subjects “commensurate with student achievement levels” in those specific academic fields. If the district offers “intensive interventions in reading” through a summer reading camp, it must comply with the nutrition requirements in ORC 3313.813. For those students who will receive intervention services, the district must develop within sixty days of receiving results from the assessment the reading improvement and monitoring plan. This plan (the development of which has involved the student’s parents and classroom teacher) must include all of the following: (1) Identification of the student’s specific reading deficiencies; (2) A description of the additional instructional services and support that will be provided to the student to remediate the identified reading deficiencies; (3) Opportunities for the student’s parent or guardian to be involved in the instructional services and support; (4) A process for monitoring the extent to which the student receives the instructional services and support; (5) A reading curriculum during regular school hours that does all of the following: a.Assists students to read at grade level; b.Provides scientifically based and reliable assessment; c.Provides initial and ongoing analysis of each student’s reading progress. (6) A statement that if the student fails to achieve the required score on the required assessment by the end of third grade, the student may be retained in third grade. Any student entering third grade after July 1, 2013 with a reading improvement and monitoring plan shall be assigned to a teacher who either has a reading endorsement on the teacher’s license or who has passed a state board approved “rigorous test of principles of scientifically based reading instruction.” Annually, each school district shall report on its implementation of and compliance with the third grade reading guarantee. Based on the information to be reported by the superintendent of public instruction, it would appear that districts will be required to report: (1) the number and percentage of students in grades K-4 reading below grade level based on the diagnostic and the achievement assessments and aggregated by district and by building; (2) types of intervention services provided; and (3) an evaluation of the provided services (if available).

RECORDS AND REPORTS

3319.32

Boards of education shall require all teachers and superintendents to keep school records and prepare reports required by law. Minimum information that must be kept for each school appears to consist of a transcript (“the names of all pupils enrolled therein, the studies pursued, the character of the work done and the standing of each pupil...” The law specifically provides that boards can withhold the pay of teachers and superintendents who fail to file the reports required of them.

However, school personnel are prohibited from releasing any information in violation of the Family Educational Rights and Privacy Act.

RECORDS, EXCEPTIONS TO CONFIDENTIALITY OF STUDENT

3319.321

A principal making a report of certain student acts or violations (please see REPORTING OF CERTAIN STUDENT ACTS OR VIOLATIONS BY PRINCIPAL TO SUPERINTENDENT AND LAW ENFORCEMENT below) is not required to obtain either student or parent permission in making this report. This exception applies regardless of whether the pupil was 16 years of age or older. A governing authority wishing to close a nonpublic school must notify: the department of education; any accrediting association that most recently accredited the school for chartering purposes; and the school district which administered the auxiliary services funding for the nonpublic school. Any records of the school are to be deposited with either the accrediting association or the school district which most recently administered the auxiliary services funding. The district may receive a “one-time reimbursement” for costs incurred in the storage of the records. If a board of education provides or approves for students’ summer activities (which must be approved by parents), the superintendent is required to “cause records” to be kept of those activities which are assigned and completed. Interestingly, such summer activities can be required for promotions or graduation, but they then become subject to the approval of the state board of education. Generally speaking, ORC Section 149.43 governs the release of records. With the exception of records exempted in this section of law, all public records responsive to this request shall be promptly prepared for inspection “at all reasonable times during regular business hours.” (Subsequent sections do provide for some additional limited exceptions.) In addition, the person responsible for the records shall make copies of the requested public records “within a reasonable period of time” and at cost (which may not include staff time). However, the statute is generally interpreted liberally so long as information protected by federal statute is not released. This would include certain student records covered by the Family Educational Rights and Privacy Act (FERPA). Please see Appendix S for additional information on FERPA, including model notices to parents. In particular, if a public body denies a records request, ORC 149.43(B)(3) requires that the public body must provide the legal authority for the denial of the request. Appendix P is the most recent list of legal citations (as compiled by Bricker & Eckler) that might be used in the denial of the records request. Boards of education of city, exempted village, and local school districts may employ persons for recreational work upon nomination by the Superintendent.

RECORDS, NONPUBLIC SCHOOLS

3301.162

RECORDS OF SUMMER ACTIVITIES

3313.57

RECORDS REQUESTS, PUBLIC

149.43

RECREATIONAL WORKERS

3313.58

Tax Analysis Division 30 E Broad St, 22 nd Floor Columbus, Ohio 43215 (614)466-3960 Fax (614)752-0700 http://tax.ohio.gov

Table SD-1 No. 28 (2012) August 1, 2012

REAL AND PUBLIC UTILITY TANGIBLE PERSONAL PROPERTY TAXES, BY SCHOOL DISTRICT: Taxable Values, Taxes Levied, Average Tax Rates for Current Expenses, and Average Values Per Pupil, Tax Year 2011 In the 2011 tax year, Ohio school districts’ current operating levies (including emergency levies and joint vocational school operating levies) yielded approximately $8.8 billion in taxes on property with a taxable value of $241.6 billion. Included in these totals are $8.2 billion in real property taxes charged against taxable value of $231.4 billion and $0.5 billion in public utility tangible personal property taxes charged against taxable value of $10.2 billion. Tax year 2011 real property and public utility tangible personal property taxes are payable in calendar year 2012. Real property taxes in this table exclude "tax reduction factors"; these credits are applied in order to eliminate increases in revenue from certain voted taxes that might otherwise occur when property is reappraised or updated. However, real and public utility tangible personal property taxes shown in the table include taxes that have been reduced under various property tax programs that are either 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). The table also shows calculated operating millage rates for real and public utility tangible personal property and average property values per pupil. In 2011, millage rates for school district operating levies ranged from a high of 85.49 mills on real property and 176.53 mills for public utility tangible personal property in Shaker Heights City School District (Cuyahoga County) to a low of 9.40 mills on both real and public utility tangible personal property in Middle Bass Local School District (Ottawa County). The statewide average school district operating millage on real property was 35.65 mills; on public utility tangible personal property, 49.39 mills. Due to low average daily membership (ADM) numbers, 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 $8,963,948 and Put-in-Bay LSD (Ottawa County) ranked number two with an average of $1,693,503. Campbell City School District (Mahoning County) ranked number 611 with the lowest per pupil average of $45,844. The state average was $137,646; 387 or approximately 63% of school districts fell below that average. The state median value per pupil was $124,398 (Manchester LSD, Summit County). 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.

Table SD‐1 No. 28 (2012) August 1, 2012

SCHOOL DISTRICT TAXABLE PROPERTY VALUES, TAXES LEVIED AND TAX RATES FOR CURRENT EXPENSES, AND AVERAGE PROPERTY VALUES PER PUPIL: TAX YEAR 2011

AVERAGE VALUE MILLAGE RATES PER PUPIL (d) PUBLIC UTILITY  TANGIBLE  PROPERTY TAXES  LEVIED TOTAL VALUE TOTAL TAXES REAL (c) TANGIBLE AMOUNT RANK 4,963,602 290,646,480 7,191,395 21.56 26.50 330,859 13 796,390 318,072,420 6,802,687 20.90 26.00 78,811 557 157,986 110,271,310 2,774,227 24.84 31.90 101,031 463 747,371 232,901,920 7,613,563 32.69 32.69 124,937 304 290,013 129,290,430 3,342,270 25.07 38.56 122,951 315 207,141 172,584,800 4,415,581 25.05 45.15 155,579 154 278,750 375,078,420 11,008,592 29.24 34.50 144,681 188 648,028 308,593,520 8,778,409 27.93 36.99 59,574 603 208,142 106,582,160 2,940,136 26.90 41.59 182,936 94 756,170 411,213,570 13,183,703 31.91 34.68 160,889 138 109,821 102,056,740 2,250,633 21.79 28.87 114,160 368 1,022,678 441,773,960 16,672,519 36.74 64.60 124,930 305 917,476 147,045,740 4,907,249 30.95 50.60 140,378 209 868,326 164,415,770 5,617,108 32.94 42.86 135,947 236 324,742 124,592,960 2,967,164 22.52 44.70 128,363 285 1,187,935 428,960,460 11,421,849 25.46 44.11 97,611 484 1,079,354 239,736,090 7,130,190 27.90 47.22 134,420 244 246,117 187,456,330 4,459,203 23.32 36.40 96,261 489 418,034 345,750,120 8,304,857 23.39 49.20 133,612 249 232,398 166,467,380 3,981,380 23.25 44.47 112,602 386 433,806 250,888,170 6,394,513 24.62 49.28 129,677 278 340,187 154,532,760 4,523,789 28.87 35.44 109,739 402 1,341,530 190,422,730 4,769,987 22.24 37.00 112,776 385 1,540,591 505,572,570 15,407,796 28.91 59.42 207,600 56 510,720 138,193,420 3,176,324 22.13 28.80 114,842 362 379,421 96,138,860 2,262,993 22.45 31.00 78,434 558 94,458 40,037,900 931,294 22.64 30.70 47,980 611 49,504 123,369,020 3,620,398 29.21 44.87 141,328 206 102,098 102,067,990 2,258,044 21.63 42.85 120,846 330 37,570 49,621,630 1,138,754 22.56 46.65 114,642 364 249,589 247,919,060 7,085,478 28.16 48.65 112,780 384 181,407 336,297,430 7,334,334 21.70 27.20 106,203 431 34,206 53,538,900 1,190,497 22.00 34.90 91,890 511 1,413,500 138,573,890 3,818,185 22.94 41.90 123,457 312 315,146 110,286,970 2,466,914 21.65 28.95 83,875 539 177,681 70,990,280 1,914,258 26.06 40.85 86,813 529 234,878 112,273,570 2,618,031 22.50 36.95 77,180 564 250,832 76,883,290 1,882,142 23.48 33.90 110,399 398 367,479 348,043,020 7,690,209 21.72 33.70 204,453 63 256,080 142,447,270 3,252,908 22.38 29.95 102,373 455 499,331 167,926,350 3,948,596 22.27 38.20 122,080 322 85,510 94,795,790 2,129,657 22.13 35.00 112,581 387 129,237 109,549,290 2,477,490 22.30 30.40 103,809 447 251,446 102,706,290 2,446,963 22.98 35.17 93,656 504 218,763 245,873,590 5,471,659 22.14 25.40 72,038 577 3,805,725 407,758,600 13,380,215 29.97 43.08 110,624 397 2,061,579 1,356,241,400 51,721,271 37.53 62.23 134,249 245 128,340 821,027,540 19,844,744 24.11 40.81 82,888 543 3,954,272 2,513,407,340 93,180,841 36.42 62.57 141,538 204 104,381 156,248,460 4,724,819 30.21 31.77 107,523 418 2,091,896 720,129,630 32,737,426 45.45 45.59 96,298 488 1,996,952 334,133,490 11,056,261 32.88 34.09 140,241 211 63,378 48,780,170 1,149,514 23.39 27.02 68,749 588 1,821,483 382,410,520 9,702,988 22.94 46.96 130,922 268 2,371,888 682,279,910 17,296,492 23.50 50.23 222,276 40

PUBLIC UTILITY  TANGIBLE  PROPERTY  TAXABLE VALUE (b)

COUNTY SCHOOL  DISTRICT  NUMBER POLITICAL  UNIT  NUMBER INFORMATION  RETRIEVAL  NUMBER SCHOOL DISTRICT NAME 0102 23145 45144 MANCHESTER LSD (ADAMS) 0101 24120 61903 OHIO VALLEY LSD 0201 20050 45757 ALLEN EAST LSD 0202 20280 45765 BATH LSD 0203 20540 45211 BLUFFTON EVSD 0204 21440 43885 DELPHOS CSD 0205 21650 45773 ELIDA LSD 0206 22890 44222 LIMA CSD 0207 24340 45781 PERRY LSD (ALLEN CO.) 0208 24880 45799 SHAWNEE LSD 0209 25090 45807 SPENCERVILLE LSD ASHLAND 0301 20170 43505 ASHLAND CSD ASHLAND 0302 22330 45823 HILLSDALE LSD ASHLAND 0303 22990 45468 LOUDONVILLE‐PERRYSVILLE EVSD ASHLAND 0304 23170 45831 MAPLETON LSD ASHTABULA 0401 20180 43513 ASHTABULA AREA CSD ASHTABULA 0402 20690 45856 BUCKEYE LSD (ASHTABULA CO.) ASHTABULA 0403 21190 43810 CONNEAUT AREA CSD ASHTABULA 0404 22040 44057 GENEVA AREA CSD ASHTABULA 0405 22120 45864 GRAND VALLEY LSD ASHTABULA 0406 22560 45872 JEFFERSON AREA LSD ASHTABULA 0407 24520 45880 PYMATUNING VALLEY LSD 0501 20040 45906 ALEXANDER LSD 0502 20190 43521 ATHENS CSD 0503 21820 45914 FEDERAL HOCKING LSD 0504 23600 44446 NELSONVILLE YORK CSD 0505 25390 45922 TRIMBLE LSD AUGLAIZE 0601 23490 45948 MINSTER LSD AUGLAIZE 0602 23620 45955 NEW BREMEN LSD AUGLAIZE 0603 23650 45963 NEW KNOXVILLE LSD AUGLAIZE 0604 24770 44727 ST. MARYS CSD AUGLAIZE 0605 25650 44982 WAPAKONETA CSD AUGLAIZE 0606 25770 45971 WAYNESFIELD‐GOSHEN LSD BELMONT 0701 20260 45203 BARNESVILLE EVSD BELMONT 0702 20340 43570 BELLAIRE LSD BELMONT 0703 20600 45237 BRIDGEPORT EVSD BELMONT 0704 23250 44347 MARTINS FERRY CSD BELMONT 0705 24860 46003 SHADYSIDE LSD BELMONT 0706 24750 45997 ST. CLAIRSVILLE‐RICHLAND CSD BELMONT 0707 25470 46011 UNION LSD 0801 21550 46037 EASTERN LSD (BROWN CO.) 0802 21810 46045 FAYETTEVILLE‐PERRY LSD 0803 22060 45377 GEORGETOWN EVSD 0804 24610 46078 RIPLEY‐UNION‐LEWIS LSD 0805 25900 46060 WESTERN BROWN LSD 0901 21610 46094 EDGEWOOD CSD 0902 21720 46102 FAIRFIELD CSD (BUTLER CO.) 0903 22230 44107 HAMILTON CSD 0904 22750 46110 LAKOTA LSD (BUTLER CO.) 0905 23100 46128 MADISON LSD (BUTLER CO.) 0906 23410 44404 MIDDLETOWN CSD 0910 23525 139303 MONROE LSD 0907 23690 46136 NEW MIAMI LSD 0908 24710 46144 ROSS LSD 0909 25280 46151 TALAWANDA CSD ATHENS ATHENS ATHENS ATHENS ATHENS BROWN BROWN BROWN BROWN BROWN BUTLER BUTLER BUTLER BUTLER BUTLER BUTLER BUTLER BUTLER BUTLER BUTLER STATEWIDE TOTALS ADAMS ADAMS ALLEN ALLEN ALLEN ALLEN ALLEN ALLEN ALLEN ALLEN ALLEN

REAL PROPERTY  TAXABLE VALUE (a) REAL PROPERTY  TAXES CHARGED

$231,377,869,085 $8,248,655,317 $10,174,077,075 $502,519,885 $241,551,946,160 $8,751,175,202 35.65 49.39 $137,646

103,340,720 287,442,010 105,318,760 210,039,540 121,769,310 167,996,950 366,998,690 291,074,500 101,577,520 389,409,330 98,252,690 425,943,030 128,913,780 144,156,130 117,328,010 402,029,260 216,878,090 180,694,870 337,253,490 161,241,410 242,085,280 144,933,780 154,165,110 479,645,420 120,460,040 83,899,470 36,961,060 122,265,700 99,685,280 48,816,270 242,788,750 329,628,020 52,558,750 104,838,800 99,401,080 66,640,680 105,916,920 69,484,110 337,138,570 133,896,980 154,854,820 92,352,610 105,298,070 95,555,860 237,260,840 319,427,950 1,323,113,010 817,882,710 2,450,209,760 152,962,930 674,244,630 275,549,480 46,434,570 343,622,540 635,059,360

2,227,793 187,305,760 6,006,297 30,630,410 2,616,241 4,952,550 6,866,192 22,862,380 3,052,257 7,521,120 4,208,440 4,587,850 10,729,842 8,079,730 8,130,381 17,519,020 2,731,994 5,004,640 12,427,533 21,804,240 2,140,812 3,804,050 15,649,841 15,830,930 3,989,773 18,131,960 4,748,782 20,259,640 2,642,422 7,264,950 10,233,914 26,931,200 6,050,836 22,858,000 4,213,086 6,761,460 7,886,823 8,496,630 3,748,982 5,225,970 5,960,707 8,802,890 4,183,602 9,598,980 3,428,457 36,257,620 13,867,205 25,927,150 2,665,604 17,733,380 1,883,572 12,239,390 836,836 3,076,840 3,570,894 1,103,320 2,155,946 2,382,710 1,101,184 805,360 6,835,889 5,130,310 7,152,927 6,669,410 1,156,291 980,150 2,404,685 33,735,090 2,151,768 10,885,890 1,736,577 4,349,600 2,383,153 6,356,650 1,631,310 7,399,180 7,322,730 10,904,450 2,996,828 8,550,290 3,449,265 13,071,530 2,044,147 2,443,180 2,348,253 4,251,220 2,195,517 7,150,430 5,252,896 8,612,750 9,574,490 88,330,650 49,659,692 33,128,390 19,716,404 3,144,830 89,226,569 63,197,580 4,620,438 3,285,530 30,645,530 45,885,000 9,059,309 58,584,010 1,086,136 2,345,600 7,881,505 38,787,980 14,924,604 47,220,550

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AVERAGE VALUE MILLAGE RATES PER PUPIL (d) PUBLIC UTILITY  TANGIBLE  PROPERTY TAXES  LEVIED TOTAL VALUE TOTAL TAXES REAL (c) TANGIBLE AMOUNT RANK 208,661 122,063,970 3,982,911 32.16 44.50 $151,942 165 1,097,113 324,768,020 7,515,085 22.08 32.20 130,994 267 162,576 236,024,480 5,228,422 22.00 28.10 105,486 438 100,513 87,820,550 2,161,831 24.39 30.55 101,006 464 103,537 102,109,340 2,281,118 22.14 27.60 99,779 474 635,467 255,095,320 9,819,530 37.40 66.55 110,373 399 178,822 118,783,520 2,681,669 22.00 35.60 102,704 453 478,945 328,711,070 9,876,652 29.64 40.96 156,269 152 335,735 250,026,440 8,005,768 31.70 41.45 133,168 252 446,874 457,984,980 13,704,681 29.53 49.13 131,748 261 211,368 210,140,960 6,610,594 31.37 34.43 123,111 314 210,373 99,206,090 2,775,759 27.25 41.47 130,619 271 1,661,872 670,735,460 25,469,442 37.03 59.79 72,670 575 378,194 279,368,990 9,287,718 33.02 39.64 89,332 517 497,793 198,493,660 6,740,432 33.03 52.30 97,366 486 174,197 155,521,560 3,982,655 25.21 39.15 88,297 525 252,480 275,956,220 6,776,312 24.31 33.20 154,964 156 296,168 76,427,180 1,997,583 25.11 34.15 70,608 582 288,686 241,472,150 5,806,007 24.02 24.50 92,227 509 1,773,848 873,385,010 37,163,896 41.69 72.70 132,730 254 7,133,841 536,470,730 16,065,767 25.67 37.85 235,930 29 2,275,953 1,237,414,930 41,327,583 32.68 53.85 132,928 253 258,354 119,448,860 4,148,725 33.99 51.61 117,212 351 221,630 133,636,700 3,188,027 23.36 33.30 84,748 537 622,595 237,163,940 5,649,638 23.21 30.20 127,895 290 148,153 138,138,140 3,144,116 22.44 32.20 95,142 497 1,054,246 460,838,040 11,293,896 24.25 27.30 137,066 229 378,703 241,774,270 6,712,434 27.47 33.70 114,705 363 129,648 178,395,090 4,000,455 22.21 31.70 174,279 114 187,320 103,369,460 2,335,612 22.05 31.50 113,610 375 346,048 157,816,690 4,408,795 27.51 34.10 62,292 600 148,334 122,455,700 2,759,749 22.46 24.00 90,729 514 166,720 71,034,350 1,916,616 26.92 27.70 88,136 526 195,585 83,651,910 1,919,148 22.42 28.90 96,068 490 454,207 301,029,260 9,582,569 31.31 48.00 132,706 255 230,538 83,445,422 1,972,169 22.48 38.64 82,401 545 257,979 130,192,240 2,932,455 22.03 29.40 104,150 445 100,379 46,385,450 1,072,074 22.36 34.30 54,349 606 432,357 165,258,510 5,775,415 33.88 57.30 95,614 493 198,203 135,010,670 3,040,639 22.01 33.80 100,366 468 4,092,458 404,653,310 10,186,639 22.02 32.00 178,430 105 240,179 97,009,770 2,285,567 22.21 48.70 111,904 389 354,262 139,038,250 4,886,761 34.23 53.56 83,500 541 214,696 117,345,280 2,951,226 24.21 49.70 137,943 224 249,493 69,662,090 2,534,247 34.72 64.60 89,171 519 128,325 177,121,510 5,476,335 30.59 55.93 85,234 536 331,200 135,725,160 3,918,381 27.65 55.12 117,091 352 723,122 497,355,930 25,361,751 50.19 111.91 193,904 78 804,343 709,342,720 27,934,946 38.80 79.30 486,451 5 2,424,558 724,355,940 30,428,392 40.61 69.82 196,854 74 2,093,244 1,405,523,620 58,980,214 41.30 74.60 201,980 67 1,702,239 1,013,649,340 38,758,905 37.40 74.44 236,137 28 826,291 333,313,310 12,396,160 36.58 48.60 225,311 35 636,746 486,800,420 21,263,647 42.92 102.55 247,088 24 1,916,874 1,134,388,890 80,141,562 69.80 139.20 182,638 95 14,411,103 5,696,934,220 185,339,954 31.37 58.20 99,227 475 925,638 343,648,570 8,619,476 24.61 29.80 379,136 8 851,323 232,128,480 9,891,458 40.63 88.38 70,805 580 1,311,111 738,711,240 38,291,089 51.17 81.72 103,362 451 344,912 354,290,880 18,774,528 52.57 92.97 197,771 72 430,254 426,087,490 15,458,412 36.02 48.36 102,449 454 485,891 479,219,710 15,258,104 31.80 33.25 439,329 7 1,337,446 897,579,690 44,378,852 48.64 104.83 152,324 162 521,733 395,512,180 16,264,515 40.65 63.60 96,721 487

PUBLIC UTILITY  TANGIBLE  PROPERTY  TAXABLE VALUE (b)

COUNTY SCHOOL  DISTRICT  NUMBER POLITICAL  UNIT  NUMBER INFORMATION  RETRIEVAL  NUMBER SCHOOL DISTRICT NAME CARROLL 1001 20660 46177 BROWN LSD CARROLL 1002 20870 45278 CARROLLTON EVSD CHAMPAIGN 1101 22110 46193 GRAHAM LSD CHAMPAIGN 1102 23320 45484 MECHANICSBURG EVSD CHAMPAIGN 1103 25380 46201 TRIAD LSD CHAMPAIGN 1104 25530 44941 URBANA CSD CHAMPAIGN 1105 25870 46219 WEST LIBERTY SALEM LSD 1207 25110 46284 CLARK‐SHAWNEE LSD 1201 23080 46235 GREENON LSD 1203 23910 46250 NORTHEASTERN LSD (CLARK CO.) 1204 24010 46268 NORTHWESTERN LSD (CLARK CO.) 1205 25010 46276 SOUTHEASTERN LSD 1206 25100 44818 SPRINGFIELD CSD 1202 23630 46243 TECUMSEH LSD CLERMONT 1301 20270 46300 BATAVIA LSD CLERMONT 1302 20450 46318 BETHEL‐TATE LSD CLERMONT 1303 21060 46326 CLERMONT‐NORTHEASTERN LSD CLERMONT 1304 21830 46334 FELICITY‐FRANKLIN LSD CLERMONT 1305 22100 46342 GOSHEN LSD CLERMONT 1306 23430 45500 MILFORD EVSD CLERMONT 1307 23710 45559 NEW RICHMOND EVSD CLERMONT 1308 25840 46359 WEST CLERMONT LSD CLERMONT 1309 26000 46367 WILLIAMSBURG LSD CLINTON 1401 20500 46383 BLANCHESTER LSD CLINTON 1402 21090 46391 CLINTON MASSIE LSD CLINTON 1403 21480 46409 EAST CLINTON LSD CLINTON 1404 26020 45112 WILMINGTON CSD COLUMBIANA 1501 20310 46425 BEAVER LSD COLUMBIANA 1502 21160 45328 COLUMBIANA EVSD COLUMBIANA 1503 21280 46433 CRESTVIEW LSD (COLUMBIANA CO.) COLUMBIANA 1504 21520 43919 EAST LIVERPOOL CSD COLUMBIANA 1505 21540 43927 EAST PALESTINE CSD COLUMBIANA 1506 22800 45443 LEETONIA EVSD COLUMBIANA 1507 22910 45450 LISBON EVSD COLUMBIANA 1508 24780 44735 SALEM CSD COLUMBIANA 1509 25020 46441 SOUTHERN LSD (COLUMBIANA CO.) COLUMBIANA 1510 25490 46458 UNITED LSD COLUMBIANA 1511 25810 45039 WELLSVILLE CSD COSHOCTON 1601 21240 43828 COSHOCTON CSD COSHOCTON 1602 24600 46474 RIDGEWOOD LSD COSHOCTON 1603 24640 46482 RIVER VIEW LSD CRAWFORD 1701 20720 46508 BUCKEYE CENTRAL LSD CRAWFORD 1702 20740 43687 BUCYRUS CSD CRAWFORD 1703 21140 46516 COLONEL CRAWFORD LSD CRAWFORD 1704 21270 45344 CRESTLINE EVSD CRAWFORD 1705 21990 44024 GALION CSD CRAWFORD 1706 26090 46524 WYNFORD LSD CUYAHOGA 1801 20290 43547 BAY VILLAGE CSD CUYAHOGA 1802 20300 43554 BEACHWOOD CSD CUYAHOGA 1803 20330 43562 BEDFORD CSD CUYAHOGA 1804 20400 43612 BEREA CSD CUYAHOGA 1807 20640 43653 BROOKLYN CSD CUYAHOGA 1808 20930 45286 CHAGRIN FALLS EVSD CUYAHOGA 1809 21070 43786 CLEVELAND MUNICIPAL S.D. CUYAHOGA 1811 21340 46557 CUYAHOGA HEIGHTS LSD CUYAHOGA 1812 21470 43901 EAST CLEVELAND CSD CUYAHOGA 1813 21680 43950 EUCLID CSD CUYAHOGA 1814 21790 43976 FAIRVIEW PARK CSD CUYAHOGA 1815 22030 44040 GARFIELD HEIGHTS CSD CUYAHOGA 1816 22420 46565 INDEPENDENCE LSD CUYAHOGA 1817 22730 44198 LAKEWOOD CSD CUYAHOGA 1818 23160 44305 MAPLE HEIGHTS CSD CLARK CLARK CLARK CLARK CLARK CLARK CLARK CUYAHOGA 1806 20590 43646 BRECKSVILLE‐BROADVIEW HEIGHTS CSD 990,782,070 CUYAHOGA 1810 21080 43794 CLEVELAND HTS‐UNIVERSITY HTS CSD 1,120,618,240 117,374,920 290,696,160 230,238,820 84,530,410 98,357,940 245,546,590 113,760,400 317,018,060 241,926,660 448,888,990 204,002,470 94,133,170 642,940,300 269,828,260 188,975,620 151,072,050 268,351,360 67,754,610 229,689,000 848,985,440 347,994,070 1,195,150,240 114,442,940 126,981,060 216,548,180 133,537,060 422,220,920 230,536,790 174,305,230 97,422,770 147,668,630 116,275,110 65,015,520 76,884,230 291,566,600 77,479,070 121,417,440 43,458,940 157,713,010 129,146,640 276,763,950 92,077,920 132,423,930 113,025,430 65,799,960 174,827,090 129,716,430 490,894,290 699,199,670 689,630,100 1,377,464,040 316,311,420 480,591,290 312,586,860 222,495,940 722,667,290 350,580,950 417,190,590 464,606,440 884,821,450 387,308,830

REAL PROPERTY  TAXABLE VALUE (a) REAL PROPERTY  TAXES CHARGED

3,774,250 4,689,050 6,417,972 34,071,860 5,065,846 5,785,660 2,061,318 3,290,140 2,177,581 3,751,400 9,184,063 9,548,730 2,502,847 5,023,120 9,397,707 11,693,010 7,670,033 8,099,780 13,257,807 9,095,990 6,399,226 6,138,490 2,565,386 5,072,920 23,807,570 27,795,160 8,909,524 9,540,730 6,242,639 9,518,040 3,808,458 4,449,510 6,523,832 7,604,860 1,701,415 8,672,570 5,517,321 11,783,150 35,390,048 24,399,570 8,931,926 188,476,660 39,051,630 42,264,690 3,890,371 5,005,920 2,966,397 6,655,640 5,027,043 20,615,760 2,995,963 4,601,080 10,239,650 38,617,120 6,333,731 11,237,480 3,870,807 4,089,860 2,148,292 5,946,690 4,062,747 10,148,060 2,611,415 6,180,590 1,749,896 6,018,830 1,723,563 6,767,680 9,128,362 9,462,660 1,741,631 5,966,352 2,674,476 8,774,800 971,695 2,926,510 5,343,058 7,545,500 2,842,436 5,864,030 6,094,181 127,889,360 2,045,388 4,931,850 4,532,499 6,614,320 2,736,530 4,319,850 2,284,754 3,862,130 5,348,010 2,294,420 3,587,181 6,008,730 24,638,629 6,461,640 27,130,603 10,143,050 28,003,834 34,725,840 56,886,970 28,059,580 37,056,666 22,867,270 11,569,869 17,001,890 20,626,901 6,209,130 78,224,688 13,770,650 7,693,838 31,061,710 9,040,135 9,632,540 36,979,978 16,043,950 18,429,616 3,709,930 15,028,158 8,896,900 14,772,213 14,613,270 43,041,406 12,758,240 15,742,782 8,203,350

5,449,320,750 170,928,851 247,613,470

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AVERAGE VALUE MILLAGE RATES PER PUPIL (d) PUBLIC UTILITY  TANGIBLE  PROPERTY TAXES  LEVIED TOTAL VALUE TOTAL TAXES REAL (c) TANGIBLE AMOUNT RANK 1,183,392 1,351,374,640 51,962,166 38.02 75.07 $346,381 9 1,153,252 822,394,500 45,545,108 54.82 91.90 198,450 71 1,161,729 1,058,125,920 43,305,268 40.51 64.90 224,997 36 995,449 521,721,510 26,370,511 49.61 97.00 136,874 231 748,907 1,005,464,080 45,109,531 44.50 87.70 464,259 6 2,420,523 2,257,169,920 107,287,025 47.18 70.00 180,271 101 193,398 246,199,630 10,336,295 41.60 80.60 252,608 22 555,405 706,935,040 28,843,018 40.42 78.17 270,139 19 2,059,015 857,800,180 74,391,844 85.49 176.53 156,233 153 1,617,856 1,174,469,120 56,207,482 47.33 77.10 233,721 30 1,142,193 892,279,640 47,009,144 52.09 97.89 215,065 48 2,122,606 1,448,698,160 58,323,433 39.52 80.18 221,205 42 847,437 426,649,650 23,492,649 54.41 81.20 199,237 69 1,271,433 1,364,879,200 43,949,939 31.73 64.40 337,012 11 91,120 62,948,110 1,446,149 22.46 34.88 98,413 480 149,328 113,358,810 2,571,915 22.50 26.18 108,658 408 62,283 70,200,460 1,597,166 22.45 33.73 113,818 371 484,391 407,045,680 10,637,550 25.81 35.55 131,266 265 53,700 69,265,730 1,568,251 22.47 28.98 95,310 495 363,541 89,996,540 2,091,694 22.48 27.68 124,020 308 56,733 133,314,050 3,082,350 22.94 40.18 94,872 500 395,363 88,356,710 2,911,615 31.66 44.48 143,062 194 190,884 122,566,230 3,323,103 27.06 28.05 103,685 450 491,607 235,827,420 7,340,593 30.38 47.20 86,857 528 136,740 84,421,690 1,929,603 22.31 33.70 89,102 520 1,107,496 201,119,880 5,890,631 27.17 44.20 177,245 107 699,817 640,342,740 19,682,195 30.50 38.96 207,524 57 400,732 503,916,380 11,449,889 22.49 31.80 211,446 50 1,715,088 694,378,640 32,647,083 46.14 71.33 129,767 276 5,984,345 3,052,362,810 145,340,808 46.92 72.70 181,363 97 668,743 233,356,180 6,870,280 27.87 61.65 144,694 187 421,684 337,410,710 11,412,833 33.14 73.90 230,866 32 8,927 80,675,530 765,455 9.47 10.80 8,963,948 1 492,191 175,532,950 6,618,058 36.44 66.15 146,074 182 659,676 453,264,870 12,200,680 26.10 59.15 223,178 39 1,050,098 484,913,740 19,206,807 38.56 74.91 124,971 302 2,969,469 445,026,250 17,458,763 35.91 71.45 203,186 66 173,453 151,256,380 3,397,958 22.00 37.00 89,538 516 1,257,185 117,708,130 3,272,723 22.32 45.88 139,911 213 1,322,894 304,560,990 7,460,388 22.34 44.30 184,249 90 1,020,938 211,587,510 5,161,528 22.15 41.39 109,266 405 2,891,279 907,052,120 22,396,944 22.62 64.60 140,264 210 237,579 161,745,440 3,684,087 22.13 39.70 116,272 355 1,107,601 1,113,267,110 40,605,490 35.96 74.20 105,160 440 412,379 138,563,470 3,671,689 25.80 33.70 230,881 31 2,609,017 426,035,514 12,368,734 28.55 31.00 165,244 128 163,987 218,038,700 5,005,271 22.64 39.05 92,547 508 386,656 466,101,570 22,126,919 47.00 107.90 216,572 44 1,154,735 407,462,060 17,773,749 42.50 70.21 108,584 411 15,686,951 9,133,216,230 403,955,080 43.56 71.10 138,435 222 4,441,146 2,900,688,980 135,355,618 46.08 74.80 201,279 68 1,932,866 1,385,028,070 60,724,489 43.29 72.10 186,961 87 841,503 292,893,300 12,900,691 42.40 99.25 266,975 20 2,541,103 774,526,260 30,708,414 38.49 59.42 106,775 426 490,401 222,076,720 5,641,714 24.31 48.40 68,778 587 4,569,557 2,331,833,050 122,035,839 51.61 82.05 148,388 177 1,292,449 827,973,570 40,281,387 48.32 61.10 183,944 91 1,004,098 681,985,100 25,059,269 36.16 59.67 106,430 428 6,029,247 2,383,094,920 100,978,639 41.46 65.05 105,623 436 1,454,812 1,587,795,420 71,085,346 44.27 98.11 273,802 18 2,397,652 2,298,480,090 103,981,705 44.91 65.40 150,060 169 732,458 237,654,840 10,519,968 43.21 65.85 73,399 573 3,275,891 1,779,086,390 89,647,214 49.61 86.24 190,798 79 367,032 198,941,030 6,272,896 30.99 43.71 149,547 172

PUBLIC UTILITY  TANGIBLE  PROPERTY  TAXABLE VALUE (b)

COUNTY SCHOOL  DISTRICT  NUMBER POLITICAL  UNIT  NUMBER INFORMATION  RETRIEVAL  NUMBER SCHOOL DISTRICT NAME CUYAHOGA 1819 23300 44370 MAYFIELD CSD CUYAHOGA 1820 23870 44529 NORTH OLMSTED CSD CUYAHOGA 1821 23890 44545 NORTH ROYALTON CSD CUYAHOGA 1822 24150 46573 OLMSTED FALLS CSD CUYAHOGA 1823 24170 46581 ORANGE CSD CUYAHOGA 1824 24300 44636 PARMA CSD CUYAHOGA 1825 24570 46599 RICHMOND HEIGHTS LSD CUYAHOGA 1826 24680 44701 ROCKY RIVER CSD CUYAHOGA 1827 24870 44750 SHAKER HEIGHTS CSD CUYAHOGA 1828 24920 46607 SOLON CSD CUYAHOGA 1829 24950 44792 SOUTH EUCLID‐LYNDHURST CSD CUYAHOGA 1830 25190 44842 STRONGSVILLE CSD CUYAHOGA 1831 25680 45005 WARRENSVILLE HEIGHTS CSD CUYAHOGA 1832 25950 45062 WESTLAKE CSD 1901 20100 46623 ANSONIA LSD 1902 20140 46631 ARCANUM‐BUTLER LSD 1903 21950 46649 FRANKLIN‐MONROE LSD 1904 22210 44099 GREENVILLE CSD 1905 23500 46672 MISSISSINAWA VALLEY LSD 1906 25370 46680 TRI‐VILLAGE LSD 1907 25610 45633 VERSAILLES EVSD DEFIANCE 2001 20240 46706 AYERSVILLE LSD DEFIANCE 2002 20920 46714 CENTRAL LSD DEFIANCE 2003 21420 43869 DEFIANCE CSD DEFIANCE 2004 22290 45419 HICKSVILLE EVSD DEFIANCE 2005 23920 46722 NORTHEASTERN LSD (DEFIANCE CO.) DELAWARE 2101 20480 46748 BIG WALNUT LSD DELAWARE 2102 20730 46755 BUCKEYE VALLEY LSD DELAWARE 2103 21430 43877 DELAWARE CSD DELAWARE 2104 24140 46763 OLENTANGY LSD 2101 20420 46789 EDISON LSD (ERIE CO) 2202 22410 44131 HURON CSD 2203 22620 46797 KELLEYS ISLAND LSD 2204 23190 46805 MARGARETTA LSD 2205 24330 46813 PERKINS LSD 2206 24790 44743 SANDUSKY CSD 2207 25600 46821 VERMILION LSD FAIRFIELD 2301 20070 46847 AMANDA‐CLEARCREEK LSD FAIRFIELD 2302 20430 46854 BERNE‐UNION LSD FAIRFIELD 2303 20520 46862 BLOOM‐CARROLL LSD FAIRFIELD 2304 21740 46870 FAIRFIELD UNION LSD FAIRFIELD 2305 22770 44206 LANCASTER CSD FAIRFIELD 2306 22860 46888 LIBERTY‐UNION‐THURSTON LSD FAIRFIELD 2307 24390 46896 PICKERINGTON LSD FAIRFIELD 2308 25640 46904 WALNUT TWP LSD FAYETTE 2401 23380 46920 MIAMI TRACE LSD FAYETTE 2402 25710 45013 WASHINGTON COURT HOUSE CSD FRANKLIN 2501 20470 43620 BEXLEY CSD FRANKLIN 2502 20790 46946 CANAL WINCHESTER LSD FRANKLIN 2503 21170 43802 COLUMBUS CSD FRANKLIN 2513 21460 47027 DUBLIN CSD FRANKLIN 2506 22530 46961 GAHANNA JEFFERSON CSD FRANKLIN 2504 22130 44073 GRANDVIEW HEIGHTS CSD FRANKLIN 2507 22220 46979 GROVEPORT‐MADISON LSD FRANKLIN 2505 22240 46953 HAMILTON LSD FRANKLIN 2510 24810 47019 HILLIARD CSD FRANKLIN 2508 24420 46995 NEW ALBANY‐PLAIN LSD FRANKLIN 2509 24560 47001 REYNOLDSBURG CSD FRANKLIN 2511 24980 44800 SOUTH WESTERN CSD FRANKLIN 2512 25500 44933 UPPER ARLINGTON CSD FRANKLIN 2514 25930 45047 WESTERVILLE CSD FRANKLIN 2515 25970 45070 WHITEHALL CSD FRANKLIN 2516 26080 45138 WORTHINGTON CSD 2601 20150 47043 ARCHBOLD AREA LSD DARKE DARKE DARKE DARKE DARKE DARKE DARKE ERIE ERIE ERIE ERIE ERIE ERIE ERIE FULTON

REAL PROPERTY  TAXABLE VALUE (a) REAL PROPERTY  TAXES CHARGED

1,335,610,790 809,845,510 1,040,225,620 511,459,140 996,924,660 243,800,140 699,829,940 846,136,350 1,153,485,250 880,611,510 1,422,225,140 416,213,230 1,345,136,450 60,335,700 107,654,880 68,353,940 393,420,050 67,412,710 76,862,830 131,902,060 79,468,150 115,761,050 225,411,990 80,364,100 176,063,400 622,380,270 491,314,680 670,334,220 222,508,760 331,704,560 79,848,940 168,092,410 442,112,270 470,895,600 403,466,140 146,568,460 90,305,280 274,698,810 186,921,780 862,295,470 155,761,080 1,098,339,860 126,326,700 341,873,600 213,839,270 462,518,100 391,015,940 1,358,219,930 284,414,680 731,761,140 211,944,460 806,820,550 665,158,070 2,290,408,560 1,572,967,040 226,531,700 1,741,100,630 190,544,020 50,778,774 15,763,850 44,391,856 12,548,990 42,143,539 17,900,300 25,375,062 10,262,370 44,360,624 8,539,420 2,222,591,020 104,866,502 34,578,900 10,142,897 2,399,490 28,287,613 7,105,100 72,332,829 11,663,830 54,589,626 20,983,870 45,866,951 11,668,130 56,200,827 26,473,020 22,645,212 10,436,420 42,678,506 19,742,750 1,355,029 2,612,410 2,422,587 5,703,930 1,534,883 1,846,520 10,153,159 13,625,630 1,514,551 1,853,020 1,728,153 13,133,710 3,025,617 1,411,990 2,516,252 8,888,560 3,132,219 6,805,180 6,848,986 10,415,430 1,792,863 4,057,590 4,783,135 25,056,480 18,982,378 17,962,470 11,049,157 12,601,700 30,931,995 24,044,420 2,970,047,180 139,356,463 82,315,630 6,201,537 10,847,420 10,991,149 5,706,150 6,125,867 7,440,540 11,541,004 11,152,600 18,156,709 14,018,140 14,489,294 41,560,110 3,224,505 4,687,920 2,015,538 27,402,850 6,137,494 29,862,180 4,140,590 24,665,730 19,505,665 44,756,650 3,446,508 5,984,360 39,497,889 14,927,250 3,259,310 12,236,770 9,759,717 84,161,914 4,841,284 4,199,430 21,740,263 3,583,470 16,619,014 16,446,120 8,912,584,000 388,268,129 220,632,230 2,841,315,350 130,914,472 59,373,630 58,791,623 26,808,140 12,059,188 8,478,620 28,167,311 42,765,120 5,151,313 10,132,260 2,276,140,690 117,466,282 55,692,360 38,988,938 21,153,020 24,055,171 16,827,030 94,949,392 92,686,360 69,630,534 14,828,380 2,261,818,730 101,584,053 36,661,360 9,787,510 11,123,140 86,371,323 37,985,760 5,905,864 8,397,010 756,528 826,590

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AVERAGE VALUE MILLAGE RATES PER PUPIL (d) PUBLIC UTILITY  TANGIBLE  PROPERTY TAXES  LEVIED TOTAL VALUE TOTAL TAXES REAL (c) TANGIBLE AMOUNT RANK 482,624 185,712,560 4,317,544 22.07 40.30 $148,867 175 107,098 45,785,650 1,271,952 26.67 50.70 97,437 485 116,503 45,756,690 1,245,997 26.00 50.26 116,980 353 456,613 150,415,590 4,647,160 29.51 54.44 110,062 400 333,227 185,578,230 5,613,366 29.36 57.95 135,544 237 297,645 182,374,240 6,141,672 33.34 42.13 93,624 505 4,771,230 470,048,230 10,341,058 22.00 22.00 190,360 80 425,175 249,585,920 5,632,806 22.00 33.00 113,455 378 285,904 218,241,120 4,912,026 21.75 51.30 204,032 64 394,689 286,648,400 7,335,462 24.86 52.60 229,473 33 1,114,385 632,069,450 21,061,047 32.37 70.38 196,272 75 903,613 754,222,690 28,744,991 37.45 83.49 242,285 26 150,636 102,039,620 2,379,669 22.45 55.01 158,029 146 273,689 169,694,330 6,513,318 37.68 67.09 260,779 21 962,242 627,282,690 19,826,617 30.99 51.95 288,687 15 1,352,177 1,660,508,300 56,731,436 33.97 44.50 206,247 60 153,517 91,230,340 2,345,066 25.24 34.90 150,859 167 832,580 604,837,070 19,743,839 32.10 52.90 126,358 297 539,355 206,345,000 4,770,314 22.27 32.95 154,346 159 830,949 499,010,250 17,843,461 35.03 62.00 186,983 86 857,372 646,569,430 22,670,167 34.77 44.80 128,835 284 74,204 136,798,800 4,340,737 31.46 62.80 224,869 37 764,709 219,167,200 6,532,230 28.97 38.09 89,290 518 297,718 116,933,730 2,661,239 22.10 29.80 108,158 413 1,745,516 233,311,010 6,379,154 26.96 28.40 118,829 343 18,859,972 5,996,602,030 278,131,469 45.43 65.26 142,882 195 646,629 236,409,900 9,731,008 39.80 79.03 174,964 112 575,003 200,335,930 11,920,329 58.43 93.48 132,461 256 1,431,873 1,244,736,230 44,695,410 35.41 62.66 165,247 127 461,479 1,174,014,930 28,766,648 24.33 44.37 579,106 4 274,464 65,411,350 2,810,867 42.34 49.79 110,765 395 766,338 741,977,080 29,908,771 39.85 72.24 157,581 149 438,207 292,091,710 14,730,270 49.70 96.87 204,507 62 804,994 330,169,830 17,412,699 51.51 103.77 203,468 65 797,584 315,463,240 13,727,289 42.49 71.24 77,573 562 326,806 129,499,960 4,407,920 32.89 60.17 74,435 571 1,880,036 1,479,945,220 45,960,343 30.52 52.85 153,531 160 855,058 376,350,110 16,791,211 43.96 61.79 170,648 118 1,307,554 1,093,149,560 27,448,413 24.63 41.34 136,022 235 2,687,753 1,496,686,420 44,558,436 29.04 48.89 276,478 17 509,811 183,351,440 8,648,168 46.14 73.37 127,228 292 854,159 512,480,420 12,742,207 24.10 44.38 143,387 192 448,571 93,112,870 5,407,808 57.80 61.38 101,114 462 2,078,442 1,623,238,650 60,363,227 36.61 66.65 304,851 14 2,889,952 368,393,140 12,941,300 32.67 47.60 187,723 84 1,259,870 467,380,610 26,134,966 54.90 88.02 123,452 313 274,961 271,054,560 10,064,098 36.56 83.23 139,065 218 306,811 79,621,700 2,374,798 29.48 32.35 157,611 148 57,474 71,360,910 1,450,406 20.03 31.40 115,113 361 110,933 91,438,060 1,937,910 20.75 32.80 138,858 219 1,357,103 765,192,700 27,303,373 34.97 58.25 129,289 281 300,812 157,002,490 4,636,092 29.01 39.65 130,538 274 63,760 86,869,790 1,800,879 20.53 28.43 113,881 370 267,857 232,662,840 6,501,703 27.69 35.57 246,716 25 35,564 35,662,950 1,048,814 29.14 40.16 137,223 228 115,172 91,747,010 2,049,031 21.79 38.50 104,777 441 86,910 64,144,430 1,429,039 21.73 36.70 131,768 260 318,821 199,955,820 4,658,465 22.70 36.20 104,213 444 128,608 69,739,540 1,577,137 22.00 33.00 134,035 246 117,784 111,265,270 2,283,606 20.14 31.80 103,886 446 137,823 81,219,830 2,068,634 25.11 31.80 111,358 391 318,875 70,334,280 2,263,422 30.52 48.15 133,642 248 833,641 226,885,101 5,310,598 21.96 36.20 118,954 339 66,715 54,005,550 1,309,725 23.89 33.80 122,102 321

PUBLIC UTILITY  TANGIBLE  PROPERTY  TAXABLE VALUE (b)

COUNTY SCHOOL  DISTRICT  NUMBER POLITICAL  UNIT  NUMBER INFORMATION  RETRIEVAL  NUMBER SCHOOL DISTRICT NAME 2602 21690 47050 EVERGREEN LSD 2603 22090 47068 GORHAM‐FAYETTE LSD 2604 24380 47076 PETTISVILLE LSD 2605 24400 47084 PIKE‐DELTA‐YORK LSD 2606 25230 47092 SWANTON LSD 2607 25730 45641 WAUSEON EVSD 2701 22000 65680 GALLIA COUNTY LSD 2702 22010 44032 GALLIPOLIS CSD 2801 20410 47167 BERKSHIRE LSD 2802 20830 47175 CARDINAL LSD 2803 20950 47183 CHARDON LSD 2804 22630 47191 KENSTON LSD 2805 22790 47209 LEDGEMONT LSD 2806 23740 47217 NEWBURY LSD 2807 25850 47225 WEST GEAUGA LSD 2901 20320 47241 BEAVERCREEK CSD 2902 20880 47258 CEDAR CLIFF LSD 2903 21710 43968 FAIRBORN CSD 2904 22200 47266 GREENEVIEW LSD 2905 25220 47274 SUGARCREEK LSD 2906 26110 45153 XENIA COMMUNITY CSD 2907 26120 45674 YELLOW SPRINGS EVSD GUERNSEY 3001 20770 43695 CAMBRIDGE CSD GUERNSEY 3002 21490 69682 EAST GUERNSEY LSD GUERNSEY 3003 24690 47308 ROLLING HILLS LSD HAMILTON 3101 20990 43752 CINCINNATI CSD HAMILTON 3102 21400 43851 DEER PARK CSD HAMILTON 3103 21860 47332 FINNEYTOWN LSD HAMILTON 3104 21880 47340 FOREST HILLS LSD HAMILTON 3106 22440 45435 INDIAN HILL EVSD HAMILTON 3107 22930 44230 LOCKLAND CSD HAMILTON 3108 23010 44271 LOVELAND CSD HAMILTON 3109 23090 44289 MADERIA CSD HAMILTON 3110 23200 44313 MARIEMONT CSD HAMILTON 3111 23570 44412 MOUNT HEALTHY CSD HAMILTON 3112 23850 44511 NORTH COLLEGE HILL CSD HAMILTON 3113 23980 47365 NORTHWEST LSD (HAMILTON CO.) HAMILTON 3114 24060 44578 NORWOOD CSD HAMILTON 3115 24080 47373 OAK HILLS LSD HAMILTON 3116 24500 44677 PRINCETON CSD HAMILTON 3117 24540 44693 READING CSD HAMILTON 3118 25060 47381 SOUTHWEST LSD (HAMILTON CO.) HAMILTON 3119 24740 44719 ST. BERNARD‐ELMWOOD PLACE CSD HAMILTON 3120 25250 44867 SYCAMORE CSD HAMILTON 3121 25310 47399 THREE RIVERS LSD HAMILTON 3105 22190 44081 WINTON WOODS CSD HAMILTON 3122 26100 45146 WYOMING CSD HANCOCK 3201 20130 47415 ARCADIA LSD HANCOCK 3202 20160 47423 ARLINGTON LSD HANCOCK 3203 21230 47431 CORY‐RAWSON LSD HANCOCK 3204 21850 43984 FINDLAY CSD HANCOCK 3205 22840 47449 LIBERTY BENTON LSD HANCOCK 3206 23050 47456 MC COMB LSD HANCOCK 3207 25560 47464 VAN BUREN LSD HANCOCK 3208 25590 47472 VANLUE LSD 3301 20010 45187 ADA EVSD 3302 22260 47498 HARDIN‐NORTHERN LSD 3303 22650 44172 KENTON CSD 3304 24590 47506 RIDGEMONT LSD 3305 24650 47514 RIVERDALE LSD 3306 25520 47522 UPPER SCIOTO VALLEY LSD HARRISON 3401 21200 47548 CONOTTON VALLEY LSD HARRISON 3402 22270 45245 HARRISON‐HILLS CSD 3501 22340 47571 HOLGATE LSD FULTON FULTON FULTON FULTON FULTON FULTON GALLIA GALLIA GEAUGA GEAUGA GEAUGA GEAUGA GEAUGA GEAUGA GEAUGA GREENE GREENE GREENE GREENE GREENE GREENE GREENE HARDIN HARDIN HARDIN HARDIN HARDIN HARDIN HENRY

REAL PROPERTY  TAXABLE VALUE (a) REAL PROPERTY  TAXES CHARGED

173,736,760 43,673,250 43,438,460 142,028,130 179,827,970 175,309,320 253,174,080 236,701,820 212,667,930 279,144,800 616,235,600 743,399,680 99,301,270 165,614,890 608,760,220 1,630,122,280 86,831,550 589,098,290 189,976,070 485,607,840 627,431,640 135,617,180 199,090,820 106,943,170 171,849,120 228,227,820 194,184,840 1,221,884,740 1,163,614,220 59,898,900 731,368,780 287,568,040 322,412,340 304,267,500 124,068,580 1,444,372,160 362,511,980 1,061,520,280 1,441,710,870 176,402,940 493,233,920 85,804,760 1,592,054,220 307,679,850 453,067,150 267,750,930 70,137,250 69,530,510 88,055,930 741,894,780 149,415,790 84,627,440 225,132,410 34,777,430 88,755,500 61,776,300 191,148,580 65,842,310 107,561,300 76,885,750 63,712,330 203,856,320 52,031,730

3,834,920 11,975,800 1,164,854 2,112,400 1,129,494 2,318,230 4,190,547 8,387,460 5,280,139 5,750,260 5,844,027 7,064,920 5,569,828 216,874,150 5,207,631 12,884,100 4,626,122 5,573,190 6,940,773 7,503,600 19,946,662 15,833,850 27,841,378 10,823,010 2,229,033 2,738,350 6,239,629 4,079,440 18,864,375 18,522,470 55,379,259 30,386,020 2,191,549 4,398,790 18,911,259 15,738,780 4,230,959 16,368,930 17,012,512 13,402,410 21,812,795 19,137,790 4,266,533 1,181,620 5,767,521 20,076,380 2,363,521 9,990,560 4,633,638 61,461,890 9,084,379 8,182,080 11,345,326 6,151,090 43,263,537 22,851,490 28,305,169 10,400,710 2,536,403 5,512,450 29,142,433 10,608,300 14,292,063 4,523,670 16,607,705 7,757,490 12,929,705 11,195,740 4,081,114 5,431,380 44,080,307 35,573,060 15,936,153 13,838,130 26,140,859 31,629,280 41,870,683 54,975,550 8,138,357 6,948,500 11,888,048 19,246,500 4,959,237 7,308,110 58,284,785 31,184,430 10,051,348 60,713,290 24,875,096 14,313,460 9,789,137 3,303,630 2,067,987 9,484,450 1,392,932 1,830,400 1,826,977 3,382,130 25,946,270 23,297,920 4,335,280 7,586,700 1,737,119 2,242,350 6,233,846 7,530,430 1,013,250 885,520 1,933,859 2,991,510 1,342,129 2,368,130 4,339,644 8,807,240 1,448,529 3,897,230 2,165,822 3,703,970 1,930,811 4,334,080 1,944,547 6,621,950 4,476,957 23,028,781 1,243,010 1,973,820

5,707,604,590 259,271,497 288,997,440

4 of 10

AVERAGE VALUE MILLAGE RATES PER PUPIL (d) PUBLIC UTILITY  TANGIBLE  PROPERTY TAXES  LEVIED TOTAL VALUE TOTAL TAXES REAL (c) TANGIBLE AMOUNT RANK 271,262 117,897,970 2,829,211 22.91 43.35 $108,485 412 206,625 283,526,060 8,868,093 30.99 51.60 131,432 264 113,648 136,144,300 3,132,890 22.67 38.35 139,587 216 198,173 80,279,420 1,833,587 22.13 31.10 100,519 467 59,917 75,226,250 1,698,413 22.39 29.20 80,299 551 210,259 175,499,820 3,968,358 22.47 25.40 79,802 553 394,176 289,646,220 6,628,213 22.58 29.20 107,434 419 104,955 102,269,310 2,291,033 22.27 25.50 78,204 559 1,400,667 480,126,480 11,109,981 22.22 32.40 120,290 332 208,020 398,175,900 9,411,990 23.58 26.70 221,563 41 716,893 343,020,940 10,110,065 29.20 33.55 134,428 243 312,721 257,515,650 8,010,886 30.84 39.45 118,536 344 85,049 87,338,470 2,580,623 29.33 37.95 127,101 294 106,077 102,405,660 2,516,318 24.25 35.20 93,286 506 404,066 335,506,410 7,812,715 22.74 41.55 111,227 393 68,658 75,819,690 1,744,063 22.63 38.45 88,727 523 125,229 126,526,440 2,937,598 22.87 35.05 103,359 452 306,216 197,969,570 5,796,475 28.62 50.00 107,548 417 332,281 260,496,020 5,817,426 22.21 24.50 101,874 457 603,717 106,062,200 2,350,648 22.02 22.60 76,528 566 167,943 103,874,130 2,325,475 22.38 22.50 64,490 598 3,361,568 296,537,122 7,346,404 22.11 28.89 144,375 190 3,202,428 319,673,480 8,371,971 23.86 31.09 151,496 166 572,997 327,670,088 8,028,824 23.79 40.16 138,659 221 299,984 167,508,750 3,845,872 22.51 30.14 82,446 544 160,636 66,033,623 1,657,486 24.17 39.04 83,756 540 114,403 131,257,390 3,009,800 22.56 39.00 107,345 420 105,370 66,520,370 1,554,061 22.53 47.40 108,834 406 263,118 239,851,250 5,604,386 22.87 41.60 170,784 117 260,982 141,994,890 4,005,215 27.40 48.63 122,715 317 832,615 529,966,780 15,897,359 29.69 36.82 129,682 277 283,873 64,273,360 3,192,216 47.63 88.33 159,781 142 712,677 339,782,250 11,820,765 33.71 69.19 284,154 16 450,966 386,707,370 9,863,232 24.89 52.45 123,670 309 3,609,936 1,826,999,190 68,185,295 36.29 75.73 224,454 38 124,645 213,137,010 7,618,451 35.43 76.88 66,445 595 7,296,543 442,422,160 14,788,189 26.49 45.70 248,301 23 1,093,984 998,121,270 27,942,888 27.47 53.10 195,901 77 565,846 317,300,640 14,341,303 44.47 75.21 207,704 55 4,158,729 1,741,946,650 63,496,943 35.71 51.72 207,363 58 238,978 114,944,370 2,420,205 21.02 21.40 80,885 550 128,021 70,892,990 1,577,312 22.19 23.00 63,291 599 154,773 192,165,340 4,233,812 22.02 22.40 107,187 422 183,486 140,453,950 3,145,968 22.15 27.40 95,086 498 825,862 122,938,950 2,829,531 22.32 24.90 77,400 563 249,574 184,817,560 4,120,527 22.26 22.80 88,312 524 164,718 54,076,890 1,214,630 22.12 24.90 70,172 583 664,020 427,133,560 18,317,961 42.14 80.90 169,201 121 325,351 252,751,860 8,547,759 33.37 51.30 141,959 202 443,930 250,327,060 7,922,960 31.21 41.60 152,219 163 929,337 388,531,910 15,042,835 37.93 56.42 182,608 96 409,343 485,771,830 17,725,216 36.33 44.60 131,741 262 413,800 214,570,260 4,848,964 22.00 31.90 109,784 401 1,078,076 798,490,790 24,009,429 29.81 36.97 115,195 360 493,563 226,392,920 5,120,511 22.00 30.70 126,302 298 627,003 239,683,090 7,578,398 30.86 43.46 177,542 106 577,187 560,032,670 17,437,372 31.02 34.99 139,379 217 416,483 268,228,590 7,856,605 28.61 50.68 98,615 478 346,949 298,792,890 8,007,486 26.50 35.70 167,492 124 517,719 374,578,890 10,552,372 27.61 46.55 210,926 52 87,809 64,977,600 1,480,834 22.07 47.50 86,302 533 758,318 579,051,410 18,199,034 30.74 64.60 138,143 223 3,401,718 829,553,680 29,706,915 33.98 61.38 217,827 43 555,649 772,474,470 27,541,365 35.42 52.46 187,154 85

PUBLIC UTILITY  TANGIBLE  PROPERTY  TAXABLE VALUE (b)

COUNTY SCHOOL  DISTRICT  NUMBER POLITICAL  UNIT  NUMBER INFORMATION  RETRIEVAL  NUMBER SCHOOL DISTRICT NAME 3502 22850 47589 LIBERTY CENTER LSD 3503 23590 44438 NAPOLEON CSD 3504 24310 47597 PATRICK HENRY LSD HIGHLAND 3601 20610 47613 BRIGHT LSD HIGHLAND 3602 21730 47621 FAIRFIELD LSD (HIGHLAND CO.) HIGHLAND 3603 22180 45401 GREENFIELD EVSD HIGHLAND 3604 22320 44123 HILLSBORO CSD HIGHLAND 3605 23040 47639 LYNCHBURG CLAY LSD HOCKING 3701 22940 44248 LOGAN CSD 3801 21500 47688 EAST HOLMES LSD 3802 25860 47696 WEST HOLMES LSD 3901 20360 43596 BELLEVUE CSD 3902 23530 47712 MONROEVILLE LSD 3903 23680 47720 NEW LONDON LSD 3904 24050 44560 NORWALK CSD 3905 24940 47738 SOUTH CENTRAL LSD 3906 25920 47746 WESTERN RESERVE LSD (HURON CO.) 3907 25990 45096 WILLARD CSD JACKSON 4001 22480 44156 JACKSON CSD JACKSON 4002 24070 47761 OAK HILL UNION LSD JACKSON 4003 25800 45021 WELLSTON CSD JEFFERSON 4101 20700 47787 BUCKEYE LSD (JEFFERSON CO.) JEFFERSON 4102 21620 47795 EDISON LSD JEFFERSON 4103 22430 47803 INDIAN CREEK LSD JEFFERSON 4104 25150 44826 STEUBENVILLE CSD JEFFERSON 4105 25350 44917 TORONTO CSD 4201 20900 47829 CENTERBURG LSD 4202 21370 47837 DANVILLE LSD 4203 21510 47845 EAST KNOX LSD 4204 21960 47852 FREDERICKTOWN LSD 4205 23580 44420 MOUNT VERNON CSD 4301 21780 45369 FAIRPORT HARBOR EVSD 4302 22680 47878 KIRTLAND LSD 4303 23110 47886 MADISON LSD (LAKE CO.) 4304 23360 45492 MENTOR EVSD 4305 24250 44628 PAINESVILLE CSD 4307 24350 47902 PERRY LSD (LAKE CO.) 4306 24260 47894 RIVERSIDE LSD (LAKE CO.) 4308 25980 45088 WICKLIFFE CSD 4309 26010 45104 WILLOUGHBY‐EASTLAKE CSD LAWRENCE 4401 20960 45294 CHESAPEAKE UNION EVSD LAWRENCE 4402 21380 47928 DAWSON‐BRYANT LSD LAWRENCE 4403 21750 47936 FAIRLAND LSD LAWRENCE 4404 22470 44149 IRONTON CSD LAWRENCE 4405 24670 47944 ROCK HILL LSD LAWRENCE 4406 24960 47951 SOUTH POINT LSD LAWRENCE 4407 25270 47969 SYMMES VALLEY LSD 4501 22140 45393 GRANVILLE EVSD 4502 22280 44115 HEATH CSD 4503 22580 47985 JOHNSTOWN MONROE LSD 4504 22740 47993 LAKEWOOD LSD 4505 22870 48009 LICKING HEIGHTS LSD 4506 22880 48017 LICKING VALLEY LSD 4507 23730 44453 NEWARK CSD 4508 23860 48025 NORTH FORK LSD 4510 25080 48041 SOUTHWEST LICKING LSD 4601 20350 43588 BELLEFONTAINE CSD 4602 20380 48074 BENJAMIN LOGAN LSD 4603 22450 48082 INDIAN LAKE LSD 4604 24660 48090 RIVERSIDE LSD (LOGAN CO.) 4701 20080 45195 AMHERST EVSD 4702 20230 48124 AVON LAKE CSD 4703 20220 48116 AVON LSD HENRY HENRY HENRY HOLMES HOLMES HURON HURON HURON HURON HURON HURON HURON KNOX KNOX KNOX KNOX KNOX LAKE LAKE LAKE LAKE LAKE LAKE LAKE LAKE LAKE LICKING LICKING LICKING LICKING LICKING LICKING LICKING LICKING LICKING LICKING LOGAN LOGAN LOGAN LOGAN LORAIN LORAIN LORAIN

REAL PROPERTY  TAXABLE VALUE (a) REAL PROPERTY  TAXES CHARGED

111,640,460 279,521,690 133,180,820 73,907,270 73,174,280 167,221,870 276,147,020 98,153,380 436,895,980 390,384,850 321,652,990 249,588,590 85,097,350 99,392,080 325,781,590 74,034,030 122,953,530 191,845,250 246,933,490 79,349,010 96,409,980 180,197,480 216,674,000 313,401,505 157,557,360 61,919,480 128,323,950 64,297,350 233,526,260 136,628,180 507,353,660 61,059,580 329,481,940 378,109,280 1,779,330,660 211,515,710 282,760,370 977,518,930 309,777,090 1,661,538,110 103,777,140 65,326,830 185,255,750 133,757,380 89,771,770 173,871,290 47,461,640 418,925,640 246,409,720 239,655,640 372,060,130 476,593,710 201,598,450 769,329,940 210,315,920 543,536,880 260,010,690 289,074,400 363,457,090 63,128,980 567,312,740 774,133,040 761,882,600

2,557,949 6,257,510 8,661,468 4,004,370 3,019,242 2,963,480 1,635,414 6,372,150 1,638,496 2,051,970 3,758,099 8,277,950 6,234,037 13,499,200 2,186,078 4,115,930 9,709,314 43,230,500 9,203,970 7,791,050 9,393,172 21,367,950 7,698,165 7,927,060 2,495,574 2,241,120 2,410,241 3,013,580 7,408,649 9,724,820 1,675,405 1,785,660 2,812,369 3,572,910 5,490,259 6,124,320 5,485,145 13,562,530 1,746,931 26,713,190 2,157,532 7,464,150 3,984,836 116,339,642 5,169,543 102,999,480 7,455,827 14,268,583 3,545,888 9,951,390 1,496,850 4,114,143 2,895,397 2,933,440 1,448,691 2,223,020 5,341,268 6,324,990 3,744,233 5,366,710 15,064,744 22,613,120 2,908,343 3,213,780 11,108,088 10,300,310 9,412,266 8,598,090 64,575,359 47,668,530 7,493,806 1,621,300 7,491,646 159,661,790 26,848,904 20,602,340 13,775,457 7,523,550 59,338,214 80,408,540 2,181,227 11,167,230 1,449,291 5,566,160 4,079,039 6,909,590 2,962,482 6,696,570 2,003,669 33,167,180 3,870,953 10,946,270 1,049,912 6,615,250 17,653,941 8,207,920 8,222,408 6,342,140 7,479,030 10,671,420 14,113,498 16,471,780 17,315,873 9,178,120 4,435,164 12,971,810 22,931,353 29,160,850 4,626,948 16,077,000 6,951,395 14,427,160 16,860,185 16,495,790 7,440,122 8,217,900 7,660,537 9,718,490 10,034,653 11,121,800 1,393,025 1,848,620 17,440,716 11,738,670 26,305,197 55,420,640 26,985,716 10,591,870

4509 23960 48033 NORTHRIDGE LSD ( LICKING COUNTY ) 225,255,930

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