Cuyahoga County just went through its sexennial real property reappraisal in 2024, and property owners are feeling the impact of raising property values on their property tax bills. This process— required in all counties every six years—involves a full in-depth revaluation of all properties by the county auditor’s office. In addition to reappraisals, property values are updated in the third year following each reappraisal, but this is a much less in-depth adjustment of property values as it relies solely on recent real estate sales data and trends.
Property tax calculations 101
Before discussing the activities supported by property taxes in Cuyahoga County and how much property owners contributed to supporting these services, it is imperative to understand how property taxes are calculated.
There are two variables that contribute to a property owner’s tax bill: assessed value and property tax rates. In Ohio, the assessed value is 35% of the property’s appraised value. So, a property that is appraised at $350,000 would have an assessed value of $122,500. This is why property tax bills can increase when reappraisals and updates happen, as it directly influences a property’s assessed value and tax bill.
The other piece is the property tax rate, which is provided in units called millage or mills. 1 mill is equal to $0.001 or $1 per $1,000 of assessed value. So, a 3.0 mill levy will generate $3.00 for every $1,000 of assessed value. So, a property with an appraised value of $350,000 would have an assessed value of $122,500, and this hypothetical 3.0 mill levy would generate $428.75 of revenue from this piece of property.
One important thing to note is that levies have a gross rate, which is the millage that appears on the ballot, gets approved by voters, and put into law, and the effective rate which is the actual lower rate property owners pay after the state-mandated tax reduction factor has been applied. It is also important to note that different effective rates apply to different types of property. The table below illustrates these differences.
To control for these variations and to be consistent with what is seen by voters on ballots, this paper will be using the gross rate. Using the gross rate will overestimate the amount paid by property owners as it does not include the state-mandated tax reduction factor.
Types of property taxes in Ohio
Cuyahoga County, like every county in Ohio, has two types of property taxes. Unvoted and voted property taxes, each with its own set of rules, regulations, and restrictions established by Ohio law. Regardless of the type of property tax, only government subdivisions can levy property taxes as defined by Ohio Revised Code. This includes, but is not limited to, counties, townships, cities, or districts, such as school, fire, or park districts. Under current law, the state of Ohio cannot levy property taxes.
Unvoted Property Taxes
Unvoted property taxes, commonly referred to as inside millage, are property taxes that units of government are allowed to collect without requiring voter approval. State law limits the total unvoted millage on any property from exceeding 10 mills. During calendar year 2023, Cuyahoga County collected 1.45 mills of unvoted property taxes with each property owner contributing $145.00 for every $100,000 of assessed value.
Cuyahoga County has countywide levies that support six different activities.
Voted Property Taxes
Cuyahoga County has countywide levies that support six different activities. Below we will describe the six different buckets of funding, what they support, and how much they cost residential property owners.
What our property tax dollars pay for in Cuyahoga County
Health and Human Services
Cuyahoga County voters have overwhelmingly supported its two health and human services levies, indicating that voters strongly believe in the importance of the county having a strong health and human services safety net locally. In 2020, voters approved a 4.7 mill replacement levy for the county’s earlier 3.9 mill levy and then in 2024 voters approved a 4.8 mill renewal level. These two levies support a broad range of activities. Such as high-quality early care and education, which helps students start kindergarten ready to learn; behavioral health services to address the rising need for mental health counseling; investments in innovative solutions to stop the spread of HIV; and leverage to draw down more state and federal support for programs. During CY 2023 Cuyahoga County collected $103.6 million from these two levies with property owners contributing $950.00 for every $100,000 of assessed value.
County Board of Developmental Disabilities
The Cuyahoga County Board of Development Disabilities supports and empowers people with developmental disabilities to live, learn, work, and play in the community. The Board is primarily funded through a 3.9 mill levy last approved by the voters in 2004. During CY 2023, the Board collected $100.6 million from the levy with property owners contributing $390.00 for every $100,000 of assessed value.
Cleveland Metroparks
The Cleveland Metroparks includes 17 park reservations, the Cleveland Metroparks Zoo, and 9 golf courses across Cuyahoga County. Its largest source of funding, accounting for approximately half of all revenues, is its property tax levy. Voters approved a 2.75 mill levy in 2004 that supports general operating expenses for the park, and during CY 2023 the park district collected nearly $92 million from this levy. Property owners contribute $275.00 for every $100,000 of assessed value.
Cuyahoga Community College
Cuyahoga Community College, commonly known as Tri-C, offers courses at four campuses and many off-campus sites throughout Cuyahoga County. Voters within Cuyahoga County have continuously supported the Tri-C through numerous property tax levies over the years that support both operating costs and capital bonds. Tri-C’s total property tax levies equal 5.3 mills and brought in $137.7 million in CY 2023 with property owners providing $530.00 for every $100,000 of assessed value.
Cuyahoga County Public Library
Created in 1922 by voters, Cuyahoga County Public Library (CCPL) has 27 branches that serve 47 communities across Cuyahoga County. Two levies support the CCPL, and the combined millage is 3.5. Property owners contributed $350.00 for every $100,000 of assessed value and this brought in $62.0 million during CY 2023.
Cleveland-Cuyahoga County Port Authority
The Cleveland-Cuyahoga County Port Authority is the joint city-county board formed in the late 1960s to run and oversee the Port of Cleveland. The port is supported in part by a voter-approved property tax level of 0.13 mills. This provided $2.8 million during CY 2023, supported by $13.00 for every $100,000 of assessed value from property owners.
Conclusion
Property taxes in Cuyahoga County fund essential services including health and human services, developmental disabilities, parks and recreation, higher education and public libraries, the port authority, and county operations. Property tax revenue is a critical and stable source of local funding that preserves public services, supports vulnerable residents, and uses more state and federal resources. The Center for Community Solutions will continue to watch developments that could affect services that are provided in the local community.
