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2002 Hamilton2002 CountyHamilton CountyCitizens FinancialCitizens Financial
ReportReportIssued by Dusty RhodesIssued by Dusty RhodesHamilton CountyHamilton AuditorCounty Auditor
Table of ContentsLetter from Your County Auditor 1
Financial Condition and Activity2
Hamilton Countyrsquos Residential Property Taxes4
How Hamilton County Residential Property Tax Revenues Are Distributed4
Hamilton County Residential Property Taxation and Population 6
Hamilton County Versus Ohio Peer and Neighboring Counties 10
Comparison of Levies 10
Hamilton Countyrsquos County-Wide Residential Property Tax Levies 12
Per Person County-Wide Residential Property Taxation Comparison13
Public School Levies14
As you read the Citizens Financial Report please consider the following
points The Citizens Financial Report is intended to summarize the financial
activities of the primary government of Hamilton County The information
presented was drawn from the financial information appearing in the 2002
Comprehensive Annual Financial Report (CAFR) The CAFR was prepared
in conformance with Generally Accepted Accounting Principles (GAAP) and
was audited by the international public accounting firm of
PricewaterhouseCoopers LLP The CAFR received an unqualified opinion
The Citizens Financial Report however is unaudited and is presented on a
non-GAAP basis The major differences between GAAP and non-GAAP
reporting deal with the exclusion of component units and in the presentation
of segregated funds as well as full disclosure of all material financial and
nonfinancial notes to the financial statements The statements contained on
page 3 include all funds and account groups the County uses to account for
the financial affairs of the primary government Individuals who desire to
review GAAP-basis full-disclosure financial statements should refer to the
Countyrsquos CAFR which is available from the County Auditorrsquos Office or via the
Auditorrsquos website at wwwhamiltoncountyauditororg
About the Cover Hamilton Countyrsquos voters fund an abundance of local government programs Here citizens enjoy Anderson Park District facilities
County of HamiltonDear Citizens of Hamilton County
As Chief Financial Officer for Hamilton County Ohio I am pleased to present the 2002 Citizens Financial Report This report provides a concise summary of the financial condition and activities of Hamilton County for the fiscal year ended December 31 2002
Specifically the Citizens Financial Report condenses and simplifies our 2002 Comprehensive Annual Financial Report for all Hamilton County funds and account groups The 2002 Comprehensive Annual Financial Report was audited by the accounting firm of PricewaterhouseCoopers LLP It received an unqualified opinion and conforms to Generally Accepted Accounting Principles (GAAP) Copies of the 2002 Comprehensive Annual Financial Report are available from my office or via the Auditorrsquos website at wwwhamiltoncountyauditororg This Citizens Financial Report is unaudited and is presented on a non-GAAP basis
This yearrsquos Citizens Financial Report focuses on residential property taxation within Hamilton County In order to fund a multitude of local government programs Hamilton County voters impose a county-wide residential property tax rate and per person obligation that are higher than those of Ohio peer and neighboring counties This report analyzes how Hamilton County residential property tax payments are divided how they have changed over time and how they compare with Ohio peer and neighboring counties Special attention is given to the schools the taxing entities that receive approximately 60 of the residential property tax revenue that Hamilton Countyrsquos residential property owners provide
I am proud to continue my officersquos tradition of providing accountability to Hamilton County taxpayers
Respectfully submitted
Dusty Rhodes Hamilton County Auditor
This report as well as a variety of other information is available on our website at wwwhamiltoncountyauditororg
Hamilton County Auditor Dusty Rhodes 138 East Court Street
830-M Cincinnati Ohio 45202 (513) 946-4000 1
Financial Condition and ActivityPages 2 and 3 provide (1) a summary of Hamilton Countyrsquos financial position as of December 31 2002 and (2) a summary of Hamilton Countyrsquos financial activities for the year ended December 31 2002 The statements presented include the financial activities of the primary government The Government-Wide Statement of Net Assets presents the financial condition of the governmental and business-type activities of the County at year-end The Government-Wide Statement of Activities presents a comparison between direct expenses and program revenues for each program or function of the Countyrsquos governmental activities and for the business-type activities of the County
The Countyrsquos government-wide statements consolidate the financial data of the fund-level statements (which are presented in the Comprehensive Annual Financial Report available at wwwhamiltoncountyauditororg) Fund-level statements report activities of the governmental and proprietary funds Governmental funds are the funds (ie the fiscal and accounting entities in which assets liabilities and transactions are recorded and segregated) that account for the acquisition use and balances of expendable financial resources and the related current liabilities except those accounted for in proprietary funds Proprietary funds account for a governmentrsquos ongoing businesslike activities These funds include enterprise funds and internal service funds Enterprise funds account for operations in which the expenses of providing goods or services primarily or solely to the general public are financed mainly through user charges Internal service funds account for the financing of goods or services provided by one County department to another on a cost-reimbursement basis
In the government-wide statements the financial data is reported for governmental activities and business-type activities Governmental activities include the financial activities of the governmental funds and the two internal service funds whose purpose is to support activities of governmental funds Governmental activities normally are supported by taxes and intergovernmental revenues Business-type activities include the financial activities of the proprietary funds that are financed entirely or partially by fees charged for goods or services All enterprise funds fall into this category Additionally there are three internal service funds that principally support enterprise fund activities and these funds are reported with business-type activities Brief explanations of some of the terms used in the government-wide statements follow
Government-Wide Statement of Net Assets Assets
bull Equity in Pooled Cash and Investments is made up of cash and investments held in the County treasury bull Receivables are resources that are considered available at yearrsquos end but the County has not yet taken possession of
these assets bull Internal Balances are the net payables and receivables between the governmental and business-type activities bull Prepaid Expenses represent payment in advance for the receipt of goods and services in an exchange transaction bull Inventories are the cost of goods held for resale or for use in operations bull Restricted Cash and Investments are cash and investments held by various outside County agencies and
departments in authorized bank accounts outside of the County treasury bull Capital Assets Net of Depreciation are property buildings and equipment used to provide County services bridges
owned by the County for the years 1980-2002 and construction and other costs related to County-owned roads for the year 2002 only Due to new reporting requirements in future years this figure will also include additional roadways Depreciation is the allocation of an assetrsquos cost to expense over the assetrsquos estimated useful life
Liabilities bull Payables are obligations that were incurred prior to December 31 2002 but were not paid by that date bull Deferred Revenue arises when assets are recognized before revenue recognition criteria have been satisfied eg grant
moneys received but not yet earned bull Escheat is property that in the absence of a legal claimant has reverted to the General Fund until a rightful owner or heir
claims the property bull Estimated Future Claims represent expected future payouts for workersrsquo compensation bull Long-Term Liabilities include bonds notes and other liabilities that are to be paid over a period of time greater than one year
Net Assets bull Invested in Capital Assets Net of Related Debt is the total capital assets net of depreciation and net of the
outstanding principal of debt related to the assets bull Restricted net assets are those that have use restrictions imposed by legal authority or by the nature of the funds themselves bull Unrestricted net assets represent the difference between total net assets and the two net asset categories described above
Government-Wide Statement of Activities bull Expenses are the costs specifically associated with a service program or department bull Program Revenues are those that come from outside the government to finance specific functional activities bull General Revenues are those not designated to a specific program or function 2
GOVERNMENT-WIDE STATEMENT OF NET ASSETS DECEMBER 31 2002
(Amounts in Thousands)
Governmental Activities
Business-Type Activities Totals
ASSETS Equity in Pooled Cash and Investments Receivables Internal Balances Prepaid Expenses Inventories Restricted Cash and Investments Capital Assets Net of Depreciation Other Assets
$ 289927 318823
(153) -
1688 -
311236 7572
$ 116926 22367
153 2443
-165983
1541418 27919
$ 406853 341190
-2443 1688
165983 1852654
35491 TOTAL ASSETS 929093 1877209 2806302
LIABILITIES Payables Deferred Revenue Escheat Estimated Future Claims Long-Term Liabilities TOTAL LIABILITIES
41289 250198
6124 6061
208321 511993
38218 --
356 1100873 1139447
79507 250198
6124 6417
1309194 1651440
NET ASSETS Invested in Capital Assets Net of Related Debt Restricted Unrestricted TOTAL NET ASSETS
192051 207590 17459
$ 417100
496643 4565
236554 $ 737762 $
688694 212155 254013
1154862
GOVERNMENT-WIDE STATEMENT OF ACTIVITIESFOR THE YEAR ENDED DECEMBER 31 2002
(Amounts in Thousands)
Program Revenues Net (Expense) Revenue
Operating Capital Indirect Charges Grants Grants Business-
Expenses for and and Governmental Type Expenses Allocation Services Contributions Contributions Activities Activities Total
FUNCTIONSPROGRAMS Governmental Activities
General Government $ 68904 $ 98 $ 52162 $ 7009 $ - $ (9831) $ - $ (9831) Judicial 112921 144 36835 23407 - (52823) - (52823) Public Safety 90065 266 13496 3611 - (73224) - (73224) Social Services 315605 1170 93576 179731 - (43468) - (43468) Health 233986 643 18639 86480 - (129510) - (129510) Public Works 27519 116 4937 678 1968 (20052) - (20052) Environmental Control 6462 283 3462 2668 - (615) - (615) Economic Development 20852 193 716 20083 - (246) - (246) Parks and Recreation 6689 139 764 147 - (5917) - (5917) Interest 8753 - - - - (8753) - (8753) Fiscal Charges 5 - - - - (5) - (5)
Total Governmental Activities 891761 3052 224587 323814 1968 (344444) - (344444)
Business-Type Activities Enterprise Funds 178769 - 133340 - 40607 - (4822) (4822) Internal Service Funds 10880 - 10181 - - - (699) (699)
Total Business-Type Activities 189649 - 143521 - 40607 - (5521) (5521)
Total $1081410 $ 3052 $ 368108 $ 323814 $ 42575 (344444) (5521) (349965)
GENERAL REVENUES Taxes 344245 31456 375701 Unrestricted Investment Earnings 21040 5468 26508 Net Increase (Decrease) in Fair Value of Equity in Pooled Cash and Investments 1902 606 2508 Other Revenue (Expense) Net - 81 81 Transfers (641) 641 shyTOTAL GENERAL REVENUES AND TRANSFERS 366546 38252 404798
CHANGE IN NET ASSETS 22102 32731 54833
NET ASSETS AT BEGINNING OF YEAR 394998 705031 1100029
NET ASSETS AT END OF YEAR $ 417100 $ 737762 $ 1154862
Hamilton Countyrsquos Residential Property Taxes
Through numerous special property tax levies Hamilton County residential taxpayers contribute to a large number of governmental programs This yearrsquos Citizens Financial Report focuses on several aspects of the funds that Hamilton County residential property taxpayers provide focusing on how these payments have changed relative to the Countyrsquos population over time how Hamilton County residential property taxation compares to Ohio peer and neighboring counties and how this taxation differs between Hamilton Countyrsquos school districts
How Hamilton County Residential Property Tax Revenues Are Distributed Hamilton County residential property tax revenues are divided between several types of taxing districts as the
graph below illustrates
Park districts include the Hamilton County Park District Anderson Park District and Delhi Township Park District Special districts include the Deer ParkSilverton Joint Fire District Eastern Joint Ambulance District FairfaxMadison Place Fire District and Western
Joint Ambulance District
4
These three emergency vehicles were
purchased in their entirety with Village of
Lockland Fire Levy funds Though villages
receive tax revenues along with the other County
municipalities voters may also choose to fund
locale-specific levies
The Hamilton County
Park District has several
golf courses including The
Vineyard located at Woodland
Mound in Anderson Township
(Photo by Don Denney
Photography)
The 12 townships throughout the County benefit
from tax revenues Salting the streets during a snowstorm
is one way Sycamore Township uses its funds
The Silverton Memorial Municipal Building houses
operations for the City of Silverton Municipality taxes
comprise 837 of County residential property tax billings
5
Hamilton County Residential Property Taxation and PopulationDuring the past ten years as residential property taxes billed have increased Hamilton Countyrsquos population has fallen steadily When evaluated on a per person basis Hamilton Countyrsquos residents paid $10052 in residential property taxes per person in 1993 and $17535 per person in 2002 an increase of 744 During this same period the total residential property taxes billed to Hamilton County residents increased from $87757124 in 1993 to $146196314 in 2002 a 666 increase In 1993 the US Census Bureau estimated that Hamilton County had 873002 residents while in 2002 the estimate had fallen to 833721 a 45 decrease
6
The City of Blue Ash
receives a portion of the
property tax revenues
distributed to Hamilton
Countyrsquos municipalities
The Blue Ash Bicentennial
Veterans Memorial Park
located in downtown Blue
Ash was completed in
1991 as part of the Cityrsquos
Bicentennial celebration
7
Teens show off their skills in the Anderson Park
Districtrsquos temporary skate park to help raise additional
funds to match tax dollars for the construction of a
permanent facility at Beech Acres Park Anderson is
one of three County park districts supported through
residential property tax revenues
The Supported Employment Program is funded by
the Mental Retardation and Developmental Disabilities
Levy Through this program the client shown here was
prepared for a job at a deli where he has been a valued
employee with a perfect attendance record for six
years Also pictured is the delirsquos owner
Tax revenues help fund special events such as the
Sycamore Township Festival at Bechtold Park 8
Road maintenance repairs are paid for with
property tax revenues Here Mt Healthy street
crews work on McMakin Street
Visitors to the Cincinnati Museum Center at
Union Terminal a national historic landmark are
greeted with a view of the museumrsquos rotunda Via
the Museum Center Debt Service Levy Hamilton
County taxpayers help cover the museumrsquos debt
related to its construction and renovation
9
Hamilton County Versus Ohio Peer and Neighboring CountiesComparison of Levies
Ohio countiesrsquo voters have discretion in choosing the amount and purpose of taxes that they levy on their property owners Therefore it is instructive to compare Hamilton Countyrsquos county-wide residential property tax levies to those of its neighboring Ohio counties (Butler Warren and Clermont) and to other Ohio highly populated counties (ldquoCounty-wide levyrdquo as used here refers to levies that are imposed on the entire county only and not just a portion of a county or on multiple counties)
Petting the animals
is a favorite activity at
the Cincinnati Zoo and
Botanical Gardens which is
supported by the Zoological
Park Services and Facilities
Levy The zoo levy is 1 of 10
voter-approved County-wide
levies
CRI is a contract agency of Hamilton Countyrsquos Mental
Health Board and thus receives some funding from the Mental
Health Services Levy Pictured here is a CRI vocational client
receiving on-the-job training for supermarket work
10
The chart below lists the types of county-wide residential property tax levies in each of the comparison Ohio counties along with their effective residential rates and the billings they generated for 2002 On page 12 is a brief description of each of the Hamilton County levies
Effective rate is the actual millage or tax rate a property tax owner pays after adjustments to full tax rates are made to negate the effects of property appreciation since a given levy was originally passed A comprehensive discussion of tax levies and how they work including terminology explanations is available in the 2000 Hamilton County Citizens Financial Report which is available on the Auditorrsquos website at wwwhamiltoncountyauditororg
Warren County has temporarily eliminated the collection of the 257 mills of inside general operating fund millage due to sufficient sales tax revenues
Background Photo The Hamilton County Childrenrsquos Services Levy makes up nearly 40 of Hamilton County Childrenrsquos Services
budget This agency worked with more than 8000 families in 2002 For that year Hamilton County billed over $22 million of taxes to
residential property owners to fund the Childrenrsquos Services Levy 11
Hamilton Countyrsquos County-Wide Residential Property Tax LeviesThe General Operating Levy may be used for any general government expenses such as Sheriff patrols jail operations court operations and social services The Museum Center Debt Service Levy covers the cost of paying for the debt used to renovate Cincinnatis historic Union Terminal into a museum center The Childrenrsquos Services Levy helps provide funding for investigating reports of child abuse and neglect protection for abused and neglected children aid and housing for abused and neglected children counseling assistance to families to reduce the risk of child abuse and neglect Juvenile Courtrsquos efforts in the review and oversight of child abuse neglect and dependency cases and operating Hillcrest Training School for male adolescents The Health and Hospitalization Services Levy Including Drake Center and Various Drug Court Programs primarily supports long-term care and rehab services at Drake Center This levyrsquos funds are also spent on County inmate health services and alcohol and
In 2002 Hamilton County Childrenrsquos
Services served more than 17700 children
drug treatment services A second Health and Hospitalization Services Levy Including University Hospital helps pay for the health and hospitalization services provided to the indigent in Hamilton County at University and Childrenrsquos Hospitals It also provides funding for inmate health services tuberculosis control services and alcohol and drug treatment services The Community Mental Health Services Levy provides funding for planning coordinating and evaluating a network of services for the emotionally distressed and for the chronically or acutely mentally ill
The Mental Retardation and Developmental Disabilities Levy provides support programs and services to individuals with mental retardation and other developmental disabilities The Park District Levy provides funds to operate and maintain County parks The Computerized Police Information Center Levy provides funds for the County-wide computerized police information system The Senior Services Levy funds are used to provide and maintain a system of in-home care for Hamilton Countyrsquos elderly through the development coordination and implementation of services for older adultsUniversity Hospital receives funding from the The Zoological Park Services and Facilities Levy
Health and Hospitalization Services Levy provides funding for the Cincinnati Zoo and Botanical Gardens to help cover the operating costs at the zoo 12
Per Person County-Wide Residential Property Taxation Comparison
The graph below compares Hamilton Countyrsquos per person county-wide residential property tax billings for 2002 to those of the Ohio peer and neighboring counties In providing a broad array of levy-funded services Hamilton County voters tax residential property owners at a higher amount on a per person basis than any of the comparison counties
Members of Drake Centerrsquos interdisciplinary team of professionals
help a patient with his rehabilitation The Center receives moneys from the
Health and Hospitalization Services Levy
Senior Services Levy
funds help the Council on
Aging of Southwestern
Ohio provide recreation
through the Adult Day
Care program at Jewish
Vocational Services
13
Public School LeviesThe major component (5898) of Hamilton County residential property tax bills is for local schools Therefore this aspect of residential property taxation deserves special attention There are 22 school districts serving Hamilton County residents each of which bills at its own rate The chart immediately below shows the annual residential property tax for schools billed to the owner of a $100000 home in each of the respective school districts
2002 Annual
Projected 2004 Annual
Residential Residential School District
Property Tax Cost per $100000 Home
School District
Property Tax Cost per $100000 Home
Finneytown $1375 Finneytown $1271
Loveland $1241 Loveland $1175
Madeira $1203 Cincinnati $1147
Mariemont $1197 Madeira $1067
Winton Woods $1110 Mariemont $1064
Cincinnati $1107 Winton Woods $1019
Deer Park $1105 Deer Park $1012
Mt Healthy $1019 Wyoming $1011
St Bernard $999 St Bernard $961
Sycamore $991 Mt Healthy $948
Norwood $986 Sycamore $898
N College Hill $876 Forest Hills $897
Reading $862 Norwood $897
Wyoming $850 N College Hill $809
Oak Hills $843 Oak Hills $793
Northwest $840 Northwest $792
Forest Hills $825 Reading $784
Three Rivers $823 Three Rivers $764
Southwest $758 Princeton $759
Lockland $755 Southwest $746
Princeton $727 Lockland $737
Indian Hill $713 Indian Hill $712
14
These amounts assume the homeowner is receiving the 10 rollback 25 reduction and sales tax credit Information about these property tax programs is available in the 2000 Hamilton County Citizens Financial Report which is available on the Auditorrsquos website at wwwhamiltoncountyauditororg
Projection assumes no change in property values from 2003 and includes voter-approved levies for 2002 (Forest Hills Norwood and Wyoming) and May 2003 (Cincinnati and Princeton)
Mariemont strings
students are pictured
during a school holiday
concert Students in the
Mariemont City School
District can begin taking
strings at the elementary
level School districts
account for approximately
60 of residential property
taxes in Hamilton County
Members of a
Sycamore School District
art club display a sketch
of one of six murals that
will decorate the walls of
the FreeStoreFoodBank
downtown The murals
depict themes of dignity
friendship and generosity
15
In addition to residential property taxes schools also obtain revenue from other sources such as commercial property taxes and state and federal funding These school district revenues fund salaries instruction building operations administration pupil support and staff support As one indicator of the varying level of support these tax revenues provide between districts the chart below lists the enrollment (positioned next to the school districtrsquos name) and the per pupil expenditures for each of Hamilton Countyrsquos school districts
Enrollment and expenditure data obtained from the Ohio Department of Education
16
A teacher works with
students in an active
classroom setting in the
Forest Hills School District
The Finneytown Middle School choir
performs in the school districtrsquos performing
arts center
Young musicians in
the Finneytown School
District perform in the
school gymnasium Per
pupil expenditures for the
Countyrsquos school districts
range from $6521 to
$12875
About the Back Cover A Cincinnati Public Schools teacher works with students 17
Hamilton County Auditor Dusty Rhodes
138 East Court Street Cincinnati Ohio 45202
(513) 946-4000
wwwhamiltoncountyauditororg
Table of ContentsLetter from Your County Auditor 1
Financial Condition and Activity2
Hamilton Countyrsquos Residential Property Taxes4
How Hamilton County Residential Property Tax Revenues Are Distributed4
Hamilton County Residential Property Taxation and Population 6
Hamilton County Versus Ohio Peer and Neighboring Counties 10
Comparison of Levies 10
Hamilton Countyrsquos County-Wide Residential Property Tax Levies 12
Per Person County-Wide Residential Property Taxation Comparison13
Public School Levies14
As you read the Citizens Financial Report please consider the following
points The Citizens Financial Report is intended to summarize the financial
activities of the primary government of Hamilton County The information
presented was drawn from the financial information appearing in the 2002
Comprehensive Annual Financial Report (CAFR) The CAFR was prepared
in conformance with Generally Accepted Accounting Principles (GAAP) and
was audited by the international public accounting firm of
PricewaterhouseCoopers LLP The CAFR received an unqualified opinion
The Citizens Financial Report however is unaudited and is presented on a
non-GAAP basis The major differences between GAAP and non-GAAP
reporting deal with the exclusion of component units and in the presentation
of segregated funds as well as full disclosure of all material financial and
nonfinancial notes to the financial statements The statements contained on
page 3 include all funds and account groups the County uses to account for
the financial affairs of the primary government Individuals who desire to
review GAAP-basis full-disclosure financial statements should refer to the
Countyrsquos CAFR which is available from the County Auditorrsquos Office or via the
Auditorrsquos website at wwwhamiltoncountyauditororg
About the Cover Hamilton Countyrsquos voters fund an abundance of local government programs Here citizens enjoy Anderson Park District facilities
County of HamiltonDear Citizens of Hamilton County
As Chief Financial Officer for Hamilton County Ohio I am pleased to present the 2002 Citizens Financial Report This report provides a concise summary of the financial condition and activities of Hamilton County for the fiscal year ended December 31 2002
Specifically the Citizens Financial Report condenses and simplifies our 2002 Comprehensive Annual Financial Report for all Hamilton County funds and account groups The 2002 Comprehensive Annual Financial Report was audited by the accounting firm of PricewaterhouseCoopers LLP It received an unqualified opinion and conforms to Generally Accepted Accounting Principles (GAAP) Copies of the 2002 Comprehensive Annual Financial Report are available from my office or via the Auditorrsquos website at wwwhamiltoncountyauditororg This Citizens Financial Report is unaudited and is presented on a non-GAAP basis
This yearrsquos Citizens Financial Report focuses on residential property taxation within Hamilton County In order to fund a multitude of local government programs Hamilton County voters impose a county-wide residential property tax rate and per person obligation that are higher than those of Ohio peer and neighboring counties This report analyzes how Hamilton County residential property tax payments are divided how they have changed over time and how they compare with Ohio peer and neighboring counties Special attention is given to the schools the taxing entities that receive approximately 60 of the residential property tax revenue that Hamilton Countyrsquos residential property owners provide
I am proud to continue my officersquos tradition of providing accountability to Hamilton County taxpayers
Respectfully submitted
Dusty Rhodes Hamilton County Auditor
This report as well as a variety of other information is available on our website at wwwhamiltoncountyauditororg
Hamilton County Auditor Dusty Rhodes 138 East Court Street
830-M Cincinnati Ohio 45202 (513) 946-4000 1
Financial Condition and ActivityPages 2 and 3 provide (1) a summary of Hamilton Countyrsquos financial position as of December 31 2002 and (2) a summary of Hamilton Countyrsquos financial activities for the year ended December 31 2002 The statements presented include the financial activities of the primary government The Government-Wide Statement of Net Assets presents the financial condition of the governmental and business-type activities of the County at year-end The Government-Wide Statement of Activities presents a comparison between direct expenses and program revenues for each program or function of the Countyrsquos governmental activities and for the business-type activities of the County
The Countyrsquos government-wide statements consolidate the financial data of the fund-level statements (which are presented in the Comprehensive Annual Financial Report available at wwwhamiltoncountyauditororg) Fund-level statements report activities of the governmental and proprietary funds Governmental funds are the funds (ie the fiscal and accounting entities in which assets liabilities and transactions are recorded and segregated) that account for the acquisition use and balances of expendable financial resources and the related current liabilities except those accounted for in proprietary funds Proprietary funds account for a governmentrsquos ongoing businesslike activities These funds include enterprise funds and internal service funds Enterprise funds account for operations in which the expenses of providing goods or services primarily or solely to the general public are financed mainly through user charges Internal service funds account for the financing of goods or services provided by one County department to another on a cost-reimbursement basis
In the government-wide statements the financial data is reported for governmental activities and business-type activities Governmental activities include the financial activities of the governmental funds and the two internal service funds whose purpose is to support activities of governmental funds Governmental activities normally are supported by taxes and intergovernmental revenues Business-type activities include the financial activities of the proprietary funds that are financed entirely or partially by fees charged for goods or services All enterprise funds fall into this category Additionally there are three internal service funds that principally support enterprise fund activities and these funds are reported with business-type activities Brief explanations of some of the terms used in the government-wide statements follow
Government-Wide Statement of Net Assets Assets
bull Equity in Pooled Cash and Investments is made up of cash and investments held in the County treasury bull Receivables are resources that are considered available at yearrsquos end but the County has not yet taken possession of
these assets bull Internal Balances are the net payables and receivables between the governmental and business-type activities bull Prepaid Expenses represent payment in advance for the receipt of goods and services in an exchange transaction bull Inventories are the cost of goods held for resale or for use in operations bull Restricted Cash and Investments are cash and investments held by various outside County agencies and
departments in authorized bank accounts outside of the County treasury bull Capital Assets Net of Depreciation are property buildings and equipment used to provide County services bridges
owned by the County for the years 1980-2002 and construction and other costs related to County-owned roads for the year 2002 only Due to new reporting requirements in future years this figure will also include additional roadways Depreciation is the allocation of an assetrsquos cost to expense over the assetrsquos estimated useful life
Liabilities bull Payables are obligations that were incurred prior to December 31 2002 but were not paid by that date bull Deferred Revenue arises when assets are recognized before revenue recognition criteria have been satisfied eg grant
moneys received but not yet earned bull Escheat is property that in the absence of a legal claimant has reverted to the General Fund until a rightful owner or heir
claims the property bull Estimated Future Claims represent expected future payouts for workersrsquo compensation bull Long-Term Liabilities include bonds notes and other liabilities that are to be paid over a period of time greater than one year
Net Assets bull Invested in Capital Assets Net of Related Debt is the total capital assets net of depreciation and net of the
outstanding principal of debt related to the assets bull Restricted net assets are those that have use restrictions imposed by legal authority or by the nature of the funds themselves bull Unrestricted net assets represent the difference between total net assets and the two net asset categories described above
Government-Wide Statement of Activities bull Expenses are the costs specifically associated with a service program or department bull Program Revenues are those that come from outside the government to finance specific functional activities bull General Revenues are those not designated to a specific program or function 2
GOVERNMENT-WIDE STATEMENT OF NET ASSETS DECEMBER 31 2002
(Amounts in Thousands)
Governmental Activities
Business-Type Activities Totals
ASSETS Equity in Pooled Cash and Investments Receivables Internal Balances Prepaid Expenses Inventories Restricted Cash and Investments Capital Assets Net of Depreciation Other Assets
$ 289927 318823
(153) -
1688 -
311236 7572
$ 116926 22367
153 2443
-165983
1541418 27919
$ 406853 341190
-2443 1688
165983 1852654
35491 TOTAL ASSETS 929093 1877209 2806302
LIABILITIES Payables Deferred Revenue Escheat Estimated Future Claims Long-Term Liabilities TOTAL LIABILITIES
41289 250198
6124 6061
208321 511993
38218 --
356 1100873 1139447
79507 250198
6124 6417
1309194 1651440
NET ASSETS Invested in Capital Assets Net of Related Debt Restricted Unrestricted TOTAL NET ASSETS
192051 207590 17459
$ 417100
496643 4565
236554 $ 737762 $
688694 212155 254013
1154862
GOVERNMENT-WIDE STATEMENT OF ACTIVITIESFOR THE YEAR ENDED DECEMBER 31 2002
(Amounts in Thousands)
Program Revenues Net (Expense) Revenue
Operating Capital Indirect Charges Grants Grants Business-
Expenses for and and Governmental Type Expenses Allocation Services Contributions Contributions Activities Activities Total
FUNCTIONSPROGRAMS Governmental Activities
General Government $ 68904 $ 98 $ 52162 $ 7009 $ - $ (9831) $ - $ (9831) Judicial 112921 144 36835 23407 - (52823) - (52823) Public Safety 90065 266 13496 3611 - (73224) - (73224) Social Services 315605 1170 93576 179731 - (43468) - (43468) Health 233986 643 18639 86480 - (129510) - (129510) Public Works 27519 116 4937 678 1968 (20052) - (20052) Environmental Control 6462 283 3462 2668 - (615) - (615) Economic Development 20852 193 716 20083 - (246) - (246) Parks and Recreation 6689 139 764 147 - (5917) - (5917) Interest 8753 - - - - (8753) - (8753) Fiscal Charges 5 - - - - (5) - (5)
Total Governmental Activities 891761 3052 224587 323814 1968 (344444) - (344444)
Business-Type Activities Enterprise Funds 178769 - 133340 - 40607 - (4822) (4822) Internal Service Funds 10880 - 10181 - - - (699) (699)
Total Business-Type Activities 189649 - 143521 - 40607 - (5521) (5521)
Total $1081410 $ 3052 $ 368108 $ 323814 $ 42575 (344444) (5521) (349965)
GENERAL REVENUES Taxes 344245 31456 375701 Unrestricted Investment Earnings 21040 5468 26508 Net Increase (Decrease) in Fair Value of Equity in Pooled Cash and Investments 1902 606 2508 Other Revenue (Expense) Net - 81 81 Transfers (641) 641 shyTOTAL GENERAL REVENUES AND TRANSFERS 366546 38252 404798
CHANGE IN NET ASSETS 22102 32731 54833
NET ASSETS AT BEGINNING OF YEAR 394998 705031 1100029
NET ASSETS AT END OF YEAR $ 417100 $ 737762 $ 1154862
Hamilton Countyrsquos Residential Property Taxes
Through numerous special property tax levies Hamilton County residential taxpayers contribute to a large number of governmental programs This yearrsquos Citizens Financial Report focuses on several aspects of the funds that Hamilton County residential property taxpayers provide focusing on how these payments have changed relative to the Countyrsquos population over time how Hamilton County residential property taxation compares to Ohio peer and neighboring counties and how this taxation differs between Hamilton Countyrsquos school districts
How Hamilton County Residential Property Tax Revenues Are Distributed Hamilton County residential property tax revenues are divided between several types of taxing districts as the
graph below illustrates
Park districts include the Hamilton County Park District Anderson Park District and Delhi Township Park District Special districts include the Deer ParkSilverton Joint Fire District Eastern Joint Ambulance District FairfaxMadison Place Fire District and Western
Joint Ambulance District
4
These three emergency vehicles were
purchased in their entirety with Village of
Lockland Fire Levy funds Though villages
receive tax revenues along with the other County
municipalities voters may also choose to fund
locale-specific levies
The Hamilton County
Park District has several
golf courses including The
Vineyard located at Woodland
Mound in Anderson Township
(Photo by Don Denney
Photography)
The 12 townships throughout the County benefit
from tax revenues Salting the streets during a snowstorm
is one way Sycamore Township uses its funds
The Silverton Memorial Municipal Building houses
operations for the City of Silverton Municipality taxes
comprise 837 of County residential property tax billings
5
Hamilton County Residential Property Taxation and PopulationDuring the past ten years as residential property taxes billed have increased Hamilton Countyrsquos population has fallen steadily When evaluated on a per person basis Hamilton Countyrsquos residents paid $10052 in residential property taxes per person in 1993 and $17535 per person in 2002 an increase of 744 During this same period the total residential property taxes billed to Hamilton County residents increased from $87757124 in 1993 to $146196314 in 2002 a 666 increase In 1993 the US Census Bureau estimated that Hamilton County had 873002 residents while in 2002 the estimate had fallen to 833721 a 45 decrease
6
The City of Blue Ash
receives a portion of the
property tax revenues
distributed to Hamilton
Countyrsquos municipalities
The Blue Ash Bicentennial
Veterans Memorial Park
located in downtown Blue
Ash was completed in
1991 as part of the Cityrsquos
Bicentennial celebration
7
Teens show off their skills in the Anderson Park
Districtrsquos temporary skate park to help raise additional
funds to match tax dollars for the construction of a
permanent facility at Beech Acres Park Anderson is
one of three County park districts supported through
residential property tax revenues
The Supported Employment Program is funded by
the Mental Retardation and Developmental Disabilities
Levy Through this program the client shown here was
prepared for a job at a deli where he has been a valued
employee with a perfect attendance record for six
years Also pictured is the delirsquos owner
Tax revenues help fund special events such as the
Sycamore Township Festival at Bechtold Park 8
Road maintenance repairs are paid for with
property tax revenues Here Mt Healthy street
crews work on McMakin Street
Visitors to the Cincinnati Museum Center at
Union Terminal a national historic landmark are
greeted with a view of the museumrsquos rotunda Via
the Museum Center Debt Service Levy Hamilton
County taxpayers help cover the museumrsquos debt
related to its construction and renovation
9
Hamilton County Versus Ohio Peer and Neighboring CountiesComparison of Levies
Ohio countiesrsquo voters have discretion in choosing the amount and purpose of taxes that they levy on their property owners Therefore it is instructive to compare Hamilton Countyrsquos county-wide residential property tax levies to those of its neighboring Ohio counties (Butler Warren and Clermont) and to other Ohio highly populated counties (ldquoCounty-wide levyrdquo as used here refers to levies that are imposed on the entire county only and not just a portion of a county or on multiple counties)
Petting the animals
is a favorite activity at
the Cincinnati Zoo and
Botanical Gardens which is
supported by the Zoological
Park Services and Facilities
Levy The zoo levy is 1 of 10
voter-approved County-wide
levies
CRI is a contract agency of Hamilton Countyrsquos Mental
Health Board and thus receives some funding from the Mental
Health Services Levy Pictured here is a CRI vocational client
receiving on-the-job training for supermarket work
10
The chart below lists the types of county-wide residential property tax levies in each of the comparison Ohio counties along with their effective residential rates and the billings they generated for 2002 On page 12 is a brief description of each of the Hamilton County levies
Effective rate is the actual millage or tax rate a property tax owner pays after adjustments to full tax rates are made to negate the effects of property appreciation since a given levy was originally passed A comprehensive discussion of tax levies and how they work including terminology explanations is available in the 2000 Hamilton County Citizens Financial Report which is available on the Auditorrsquos website at wwwhamiltoncountyauditororg
Warren County has temporarily eliminated the collection of the 257 mills of inside general operating fund millage due to sufficient sales tax revenues
Background Photo The Hamilton County Childrenrsquos Services Levy makes up nearly 40 of Hamilton County Childrenrsquos Services
budget This agency worked with more than 8000 families in 2002 For that year Hamilton County billed over $22 million of taxes to
residential property owners to fund the Childrenrsquos Services Levy 11
Hamilton Countyrsquos County-Wide Residential Property Tax LeviesThe General Operating Levy may be used for any general government expenses such as Sheriff patrols jail operations court operations and social services The Museum Center Debt Service Levy covers the cost of paying for the debt used to renovate Cincinnatis historic Union Terminal into a museum center The Childrenrsquos Services Levy helps provide funding for investigating reports of child abuse and neglect protection for abused and neglected children aid and housing for abused and neglected children counseling assistance to families to reduce the risk of child abuse and neglect Juvenile Courtrsquos efforts in the review and oversight of child abuse neglect and dependency cases and operating Hillcrest Training School for male adolescents The Health and Hospitalization Services Levy Including Drake Center and Various Drug Court Programs primarily supports long-term care and rehab services at Drake Center This levyrsquos funds are also spent on County inmate health services and alcohol and
In 2002 Hamilton County Childrenrsquos
Services served more than 17700 children
drug treatment services A second Health and Hospitalization Services Levy Including University Hospital helps pay for the health and hospitalization services provided to the indigent in Hamilton County at University and Childrenrsquos Hospitals It also provides funding for inmate health services tuberculosis control services and alcohol and drug treatment services The Community Mental Health Services Levy provides funding for planning coordinating and evaluating a network of services for the emotionally distressed and for the chronically or acutely mentally ill
The Mental Retardation and Developmental Disabilities Levy provides support programs and services to individuals with mental retardation and other developmental disabilities The Park District Levy provides funds to operate and maintain County parks The Computerized Police Information Center Levy provides funds for the County-wide computerized police information system The Senior Services Levy funds are used to provide and maintain a system of in-home care for Hamilton Countyrsquos elderly through the development coordination and implementation of services for older adultsUniversity Hospital receives funding from the The Zoological Park Services and Facilities Levy
Health and Hospitalization Services Levy provides funding for the Cincinnati Zoo and Botanical Gardens to help cover the operating costs at the zoo 12
Per Person County-Wide Residential Property Taxation Comparison
The graph below compares Hamilton Countyrsquos per person county-wide residential property tax billings for 2002 to those of the Ohio peer and neighboring counties In providing a broad array of levy-funded services Hamilton County voters tax residential property owners at a higher amount on a per person basis than any of the comparison counties
Members of Drake Centerrsquos interdisciplinary team of professionals
help a patient with his rehabilitation The Center receives moneys from the
Health and Hospitalization Services Levy
Senior Services Levy
funds help the Council on
Aging of Southwestern
Ohio provide recreation
through the Adult Day
Care program at Jewish
Vocational Services
13
Public School LeviesThe major component (5898) of Hamilton County residential property tax bills is for local schools Therefore this aspect of residential property taxation deserves special attention There are 22 school districts serving Hamilton County residents each of which bills at its own rate The chart immediately below shows the annual residential property tax for schools billed to the owner of a $100000 home in each of the respective school districts
2002 Annual
Projected 2004 Annual
Residential Residential School District
Property Tax Cost per $100000 Home
School District
Property Tax Cost per $100000 Home
Finneytown $1375 Finneytown $1271
Loveland $1241 Loveland $1175
Madeira $1203 Cincinnati $1147
Mariemont $1197 Madeira $1067
Winton Woods $1110 Mariemont $1064
Cincinnati $1107 Winton Woods $1019
Deer Park $1105 Deer Park $1012
Mt Healthy $1019 Wyoming $1011
St Bernard $999 St Bernard $961
Sycamore $991 Mt Healthy $948
Norwood $986 Sycamore $898
N College Hill $876 Forest Hills $897
Reading $862 Norwood $897
Wyoming $850 N College Hill $809
Oak Hills $843 Oak Hills $793
Northwest $840 Northwest $792
Forest Hills $825 Reading $784
Three Rivers $823 Three Rivers $764
Southwest $758 Princeton $759
Lockland $755 Southwest $746
Princeton $727 Lockland $737
Indian Hill $713 Indian Hill $712
14
These amounts assume the homeowner is receiving the 10 rollback 25 reduction and sales tax credit Information about these property tax programs is available in the 2000 Hamilton County Citizens Financial Report which is available on the Auditorrsquos website at wwwhamiltoncountyauditororg
Projection assumes no change in property values from 2003 and includes voter-approved levies for 2002 (Forest Hills Norwood and Wyoming) and May 2003 (Cincinnati and Princeton)
Mariemont strings
students are pictured
during a school holiday
concert Students in the
Mariemont City School
District can begin taking
strings at the elementary
level School districts
account for approximately
60 of residential property
taxes in Hamilton County
Members of a
Sycamore School District
art club display a sketch
of one of six murals that
will decorate the walls of
the FreeStoreFoodBank
downtown The murals
depict themes of dignity
friendship and generosity
15
In addition to residential property taxes schools also obtain revenue from other sources such as commercial property taxes and state and federal funding These school district revenues fund salaries instruction building operations administration pupil support and staff support As one indicator of the varying level of support these tax revenues provide between districts the chart below lists the enrollment (positioned next to the school districtrsquos name) and the per pupil expenditures for each of Hamilton Countyrsquos school districts
Enrollment and expenditure data obtained from the Ohio Department of Education
16
A teacher works with
students in an active
classroom setting in the
Forest Hills School District
The Finneytown Middle School choir
performs in the school districtrsquos performing
arts center
Young musicians in
the Finneytown School
District perform in the
school gymnasium Per
pupil expenditures for the
Countyrsquos school districts
range from $6521 to
$12875
About the Back Cover A Cincinnati Public Schools teacher works with students 17
Hamilton County Auditor Dusty Rhodes
138 East Court Street Cincinnati Ohio 45202
(513) 946-4000
wwwhamiltoncountyauditororg
County of HamiltonDear Citizens of Hamilton County
As Chief Financial Officer for Hamilton County Ohio I am pleased to present the 2002 Citizens Financial Report This report provides a concise summary of the financial condition and activities of Hamilton County for the fiscal year ended December 31 2002
Specifically the Citizens Financial Report condenses and simplifies our 2002 Comprehensive Annual Financial Report for all Hamilton County funds and account groups The 2002 Comprehensive Annual Financial Report was audited by the accounting firm of PricewaterhouseCoopers LLP It received an unqualified opinion and conforms to Generally Accepted Accounting Principles (GAAP) Copies of the 2002 Comprehensive Annual Financial Report are available from my office or via the Auditorrsquos website at wwwhamiltoncountyauditororg This Citizens Financial Report is unaudited and is presented on a non-GAAP basis
This yearrsquos Citizens Financial Report focuses on residential property taxation within Hamilton County In order to fund a multitude of local government programs Hamilton County voters impose a county-wide residential property tax rate and per person obligation that are higher than those of Ohio peer and neighboring counties This report analyzes how Hamilton County residential property tax payments are divided how they have changed over time and how they compare with Ohio peer and neighboring counties Special attention is given to the schools the taxing entities that receive approximately 60 of the residential property tax revenue that Hamilton Countyrsquos residential property owners provide
I am proud to continue my officersquos tradition of providing accountability to Hamilton County taxpayers
Respectfully submitted
Dusty Rhodes Hamilton County Auditor
This report as well as a variety of other information is available on our website at wwwhamiltoncountyauditororg
Hamilton County Auditor Dusty Rhodes 138 East Court Street
830-M Cincinnati Ohio 45202 (513) 946-4000 1
Financial Condition and ActivityPages 2 and 3 provide (1) a summary of Hamilton Countyrsquos financial position as of December 31 2002 and (2) a summary of Hamilton Countyrsquos financial activities for the year ended December 31 2002 The statements presented include the financial activities of the primary government The Government-Wide Statement of Net Assets presents the financial condition of the governmental and business-type activities of the County at year-end The Government-Wide Statement of Activities presents a comparison between direct expenses and program revenues for each program or function of the Countyrsquos governmental activities and for the business-type activities of the County
The Countyrsquos government-wide statements consolidate the financial data of the fund-level statements (which are presented in the Comprehensive Annual Financial Report available at wwwhamiltoncountyauditororg) Fund-level statements report activities of the governmental and proprietary funds Governmental funds are the funds (ie the fiscal and accounting entities in which assets liabilities and transactions are recorded and segregated) that account for the acquisition use and balances of expendable financial resources and the related current liabilities except those accounted for in proprietary funds Proprietary funds account for a governmentrsquos ongoing businesslike activities These funds include enterprise funds and internal service funds Enterprise funds account for operations in which the expenses of providing goods or services primarily or solely to the general public are financed mainly through user charges Internal service funds account for the financing of goods or services provided by one County department to another on a cost-reimbursement basis
In the government-wide statements the financial data is reported for governmental activities and business-type activities Governmental activities include the financial activities of the governmental funds and the two internal service funds whose purpose is to support activities of governmental funds Governmental activities normally are supported by taxes and intergovernmental revenues Business-type activities include the financial activities of the proprietary funds that are financed entirely or partially by fees charged for goods or services All enterprise funds fall into this category Additionally there are three internal service funds that principally support enterprise fund activities and these funds are reported with business-type activities Brief explanations of some of the terms used in the government-wide statements follow
Government-Wide Statement of Net Assets Assets
bull Equity in Pooled Cash and Investments is made up of cash and investments held in the County treasury bull Receivables are resources that are considered available at yearrsquos end but the County has not yet taken possession of
these assets bull Internal Balances are the net payables and receivables between the governmental and business-type activities bull Prepaid Expenses represent payment in advance for the receipt of goods and services in an exchange transaction bull Inventories are the cost of goods held for resale or for use in operations bull Restricted Cash and Investments are cash and investments held by various outside County agencies and
departments in authorized bank accounts outside of the County treasury bull Capital Assets Net of Depreciation are property buildings and equipment used to provide County services bridges
owned by the County for the years 1980-2002 and construction and other costs related to County-owned roads for the year 2002 only Due to new reporting requirements in future years this figure will also include additional roadways Depreciation is the allocation of an assetrsquos cost to expense over the assetrsquos estimated useful life
Liabilities bull Payables are obligations that were incurred prior to December 31 2002 but were not paid by that date bull Deferred Revenue arises when assets are recognized before revenue recognition criteria have been satisfied eg grant
moneys received but not yet earned bull Escheat is property that in the absence of a legal claimant has reverted to the General Fund until a rightful owner or heir
claims the property bull Estimated Future Claims represent expected future payouts for workersrsquo compensation bull Long-Term Liabilities include bonds notes and other liabilities that are to be paid over a period of time greater than one year
Net Assets bull Invested in Capital Assets Net of Related Debt is the total capital assets net of depreciation and net of the
outstanding principal of debt related to the assets bull Restricted net assets are those that have use restrictions imposed by legal authority or by the nature of the funds themselves bull Unrestricted net assets represent the difference between total net assets and the two net asset categories described above
Government-Wide Statement of Activities bull Expenses are the costs specifically associated with a service program or department bull Program Revenues are those that come from outside the government to finance specific functional activities bull General Revenues are those not designated to a specific program or function 2
GOVERNMENT-WIDE STATEMENT OF NET ASSETS DECEMBER 31 2002
(Amounts in Thousands)
Governmental Activities
Business-Type Activities Totals
ASSETS Equity in Pooled Cash and Investments Receivables Internal Balances Prepaid Expenses Inventories Restricted Cash and Investments Capital Assets Net of Depreciation Other Assets
$ 289927 318823
(153) -
1688 -
311236 7572
$ 116926 22367
153 2443
-165983
1541418 27919
$ 406853 341190
-2443 1688
165983 1852654
35491 TOTAL ASSETS 929093 1877209 2806302
LIABILITIES Payables Deferred Revenue Escheat Estimated Future Claims Long-Term Liabilities TOTAL LIABILITIES
41289 250198
6124 6061
208321 511993
38218 --
356 1100873 1139447
79507 250198
6124 6417
1309194 1651440
NET ASSETS Invested in Capital Assets Net of Related Debt Restricted Unrestricted TOTAL NET ASSETS
192051 207590 17459
$ 417100
496643 4565
236554 $ 737762 $
688694 212155 254013
1154862
GOVERNMENT-WIDE STATEMENT OF ACTIVITIESFOR THE YEAR ENDED DECEMBER 31 2002
(Amounts in Thousands)
Program Revenues Net (Expense) Revenue
Operating Capital Indirect Charges Grants Grants Business-
Expenses for and and Governmental Type Expenses Allocation Services Contributions Contributions Activities Activities Total
FUNCTIONSPROGRAMS Governmental Activities
General Government $ 68904 $ 98 $ 52162 $ 7009 $ - $ (9831) $ - $ (9831) Judicial 112921 144 36835 23407 - (52823) - (52823) Public Safety 90065 266 13496 3611 - (73224) - (73224) Social Services 315605 1170 93576 179731 - (43468) - (43468) Health 233986 643 18639 86480 - (129510) - (129510) Public Works 27519 116 4937 678 1968 (20052) - (20052) Environmental Control 6462 283 3462 2668 - (615) - (615) Economic Development 20852 193 716 20083 - (246) - (246) Parks and Recreation 6689 139 764 147 - (5917) - (5917) Interest 8753 - - - - (8753) - (8753) Fiscal Charges 5 - - - - (5) - (5)
Total Governmental Activities 891761 3052 224587 323814 1968 (344444) - (344444)
Business-Type Activities Enterprise Funds 178769 - 133340 - 40607 - (4822) (4822) Internal Service Funds 10880 - 10181 - - - (699) (699)
Total Business-Type Activities 189649 - 143521 - 40607 - (5521) (5521)
Total $1081410 $ 3052 $ 368108 $ 323814 $ 42575 (344444) (5521) (349965)
GENERAL REVENUES Taxes 344245 31456 375701 Unrestricted Investment Earnings 21040 5468 26508 Net Increase (Decrease) in Fair Value of Equity in Pooled Cash and Investments 1902 606 2508 Other Revenue (Expense) Net - 81 81 Transfers (641) 641 shyTOTAL GENERAL REVENUES AND TRANSFERS 366546 38252 404798
CHANGE IN NET ASSETS 22102 32731 54833
NET ASSETS AT BEGINNING OF YEAR 394998 705031 1100029
NET ASSETS AT END OF YEAR $ 417100 $ 737762 $ 1154862
Hamilton Countyrsquos Residential Property Taxes
Through numerous special property tax levies Hamilton County residential taxpayers contribute to a large number of governmental programs This yearrsquos Citizens Financial Report focuses on several aspects of the funds that Hamilton County residential property taxpayers provide focusing on how these payments have changed relative to the Countyrsquos population over time how Hamilton County residential property taxation compares to Ohio peer and neighboring counties and how this taxation differs between Hamilton Countyrsquos school districts
How Hamilton County Residential Property Tax Revenues Are Distributed Hamilton County residential property tax revenues are divided between several types of taxing districts as the
graph below illustrates
Park districts include the Hamilton County Park District Anderson Park District and Delhi Township Park District Special districts include the Deer ParkSilverton Joint Fire District Eastern Joint Ambulance District FairfaxMadison Place Fire District and Western
Joint Ambulance District
4
These three emergency vehicles were
purchased in their entirety with Village of
Lockland Fire Levy funds Though villages
receive tax revenues along with the other County
municipalities voters may also choose to fund
locale-specific levies
The Hamilton County
Park District has several
golf courses including The
Vineyard located at Woodland
Mound in Anderson Township
(Photo by Don Denney
Photography)
The 12 townships throughout the County benefit
from tax revenues Salting the streets during a snowstorm
is one way Sycamore Township uses its funds
The Silverton Memorial Municipal Building houses
operations for the City of Silverton Municipality taxes
comprise 837 of County residential property tax billings
5
Hamilton County Residential Property Taxation and PopulationDuring the past ten years as residential property taxes billed have increased Hamilton Countyrsquos population has fallen steadily When evaluated on a per person basis Hamilton Countyrsquos residents paid $10052 in residential property taxes per person in 1993 and $17535 per person in 2002 an increase of 744 During this same period the total residential property taxes billed to Hamilton County residents increased from $87757124 in 1993 to $146196314 in 2002 a 666 increase In 1993 the US Census Bureau estimated that Hamilton County had 873002 residents while in 2002 the estimate had fallen to 833721 a 45 decrease
6
The City of Blue Ash
receives a portion of the
property tax revenues
distributed to Hamilton
Countyrsquos municipalities
The Blue Ash Bicentennial
Veterans Memorial Park
located in downtown Blue
Ash was completed in
1991 as part of the Cityrsquos
Bicentennial celebration
7
Teens show off their skills in the Anderson Park
Districtrsquos temporary skate park to help raise additional
funds to match tax dollars for the construction of a
permanent facility at Beech Acres Park Anderson is
one of three County park districts supported through
residential property tax revenues
The Supported Employment Program is funded by
the Mental Retardation and Developmental Disabilities
Levy Through this program the client shown here was
prepared for a job at a deli where he has been a valued
employee with a perfect attendance record for six
years Also pictured is the delirsquos owner
Tax revenues help fund special events such as the
Sycamore Township Festival at Bechtold Park 8
Road maintenance repairs are paid for with
property tax revenues Here Mt Healthy street
crews work on McMakin Street
Visitors to the Cincinnati Museum Center at
Union Terminal a national historic landmark are
greeted with a view of the museumrsquos rotunda Via
the Museum Center Debt Service Levy Hamilton
County taxpayers help cover the museumrsquos debt
related to its construction and renovation
9
Hamilton County Versus Ohio Peer and Neighboring CountiesComparison of Levies
Ohio countiesrsquo voters have discretion in choosing the amount and purpose of taxes that they levy on their property owners Therefore it is instructive to compare Hamilton Countyrsquos county-wide residential property tax levies to those of its neighboring Ohio counties (Butler Warren and Clermont) and to other Ohio highly populated counties (ldquoCounty-wide levyrdquo as used here refers to levies that are imposed on the entire county only and not just a portion of a county or on multiple counties)
Petting the animals
is a favorite activity at
the Cincinnati Zoo and
Botanical Gardens which is
supported by the Zoological
Park Services and Facilities
Levy The zoo levy is 1 of 10
voter-approved County-wide
levies
CRI is a contract agency of Hamilton Countyrsquos Mental
Health Board and thus receives some funding from the Mental
Health Services Levy Pictured here is a CRI vocational client
receiving on-the-job training for supermarket work
10
The chart below lists the types of county-wide residential property tax levies in each of the comparison Ohio counties along with their effective residential rates and the billings they generated for 2002 On page 12 is a brief description of each of the Hamilton County levies
Effective rate is the actual millage or tax rate a property tax owner pays after adjustments to full tax rates are made to negate the effects of property appreciation since a given levy was originally passed A comprehensive discussion of tax levies and how they work including terminology explanations is available in the 2000 Hamilton County Citizens Financial Report which is available on the Auditorrsquos website at wwwhamiltoncountyauditororg
Warren County has temporarily eliminated the collection of the 257 mills of inside general operating fund millage due to sufficient sales tax revenues
Background Photo The Hamilton County Childrenrsquos Services Levy makes up nearly 40 of Hamilton County Childrenrsquos Services
budget This agency worked with more than 8000 families in 2002 For that year Hamilton County billed over $22 million of taxes to
residential property owners to fund the Childrenrsquos Services Levy 11
Hamilton Countyrsquos County-Wide Residential Property Tax LeviesThe General Operating Levy may be used for any general government expenses such as Sheriff patrols jail operations court operations and social services The Museum Center Debt Service Levy covers the cost of paying for the debt used to renovate Cincinnatis historic Union Terminal into a museum center The Childrenrsquos Services Levy helps provide funding for investigating reports of child abuse and neglect protection for abused and neglected children aid and housing for abused and neglected children counseling assistance to families to reduce the risk of child abuse and neglect Juvenile Courtrsquos efforts in the review and oversight of child abuse neglect and dependency cases and operating Hillcrest Training School for male adolescents The Health and Hospitalization Services Levy Including Drake Center and Various Drug Court Programs primarily supports long-term care and rehab services at Drake Center This levyrsquos funds are also spent on County inmate health services and alcohol and
In 2002 Hamilton County Childrenrsquos
Services served more than 17700 children
drug treatment services A second Health and Hospitalization Services Levy Including University Hospital helps pay for the health and hospitalization services provided to the indigent in Hamilton County at University and Childrenrsquos Hospitals It also provides funding for inmate health services tuberculosis control services and alcohol and drug treatment services The Community Mental Health Services Levy provides funding for planning coordinating and evaluating a network of services for the emotionally distressed and for the chronically or acutely mentally ill
The Mental Retardation and Developmental Disabilities Levy provides support programs and services to individuals with mental retardation and other developmental disabilities The Park District Levy provides funds to operate and maintain County parks The Computerized Police Information Center Levy provides funds for the County-wide computerized police information system The Senior Services Levy funds are used to provide and maintain a system of in-home care for Hamilton Countyrsquos elderly through the development coordination and implementation of services for older adultsUniversity Hospital receives funding from the The Zoological Park Services and Facilities Levy
Health and Hospitalization Services Levy provides funding for the Cincinnati Zoo and Botanical Gardens to help cover the operating costs at the zoo 12
Per Person County-Wide Residential Property Taxation Comparison
The graph below compares Hamilton Countyrsquos per person county-wide residential property tax billings for 2002 to those of the Ohio peer and neighboring counties In providing a broad array of levy-funded services Hamilton County voters tax residential property owners at a higher amount on a per person basis than any of the comparison counties
Members of Drake Centerrsquos interdisciplinary team of professionals
help a patient with his rehabilitation The Center receives moneys from the
Health and Hospitalization Services Levy
Senior Services Levy
funds help the Council on
Aging of Southwestern
Ohio provide recreation
through the Adult Day
Care program at Jewish
Vocational Services
13
Public School LeviesThe major component (5898) of Hamilton County residential property tax bills is for local schools Therefore this aspect of residential property taxation deserves special attention There are 22 school districts serving Hamilton County residents each of which bills at its own rate The chart immediately below shows the annual residential property tax for schools billed to the owner of a $100000 home in each of the respective school districts
2002 Annual
Projected 2004 Annual
Residential Residential School District
Property Tax Cost per $100000 Home
School District
Property Tax Cost per $100000 Home
Finneytown $1375 Finneytown $1271
Loveland $1241 Loveland $1175
Madeira $1203 Cincinnati $1147
Mariemont $1197 Madeira $1067
Winton Woods $1110 Mariemont $1064
Cincinnati $1107 Winton Woods $1019
Deer Park $1105 Deer Park $1012
Mt Healthy $1019 Wyoming $1011
St Bernard $999 St Bernard $961
Sycamore $991 Mt Healthy $948
Norwood $986 Sycamore $898
N College Hill $876 Forest Hills $897
Reading $862 Norwood $897
Wyoming $850 N College Hill $809
Oak Hills $843 Oak Hills $793
Northwest $840 Northwest $792
Forest Hills $825 Reading $784
Three Rivers $823 Three Rivers $764
Southwest $758 Princeton $759
Lockland $755 Southwest $746
Princeton $727 Lockland $737
Indian Hill $713 Indian Hill $712
14
These amounts assume the homeowner is receiving the 10 rollback 25 reduction and sales tax credit Information about these property tax programs is available in the 2000 Hamilton County Citizens Financial Report which is available on the Auditorrsquos website at wwwhamiltoncountyauditororg
Projection assumes no change in property values from 2003 and includes voter-approved levies for 2002 (Forest Hills Norwood and Wyoming) and May 2003 (Cincinnati and Princeton)
Mariemont strings
students are pictured
during a school holiday
concert Students in the
Mariemont City School
District can begin taking
strings at the elementary
level School districts
account for approximately
60 of residential property
taxes in Hamilton County
Members of a
Sycamore School District
art club display a sketch
of one of six murals that
will decorate the walls of
the FreeStoreFoodBank
downtown The murals
depict themes of dignity
friendship and generosity
15
In addition to residential property taxes schools also obtain revenue from other sources such as commercial property taxes and state and federal funding These school district revenues fund salaries instruction building operations administration pupil support and staff support As one indicator of the varying level of support these tax revenues provide between districts the chart below lists the enrollment (positioned next to the school districtrsquos name) and the per pupil expenditures for each of Hamilton Countyrsquos school districts
Enrollment and expenditure data obtained from the Ohio Department of Education
16
A teacher works with
students in an active
classroom setting in the
Forest Hills School District
The Finneytown Middle School choir
performs in the school districtrsquos performing
arts center
Young musicians in
the Finneytown School
District perform in the
school gymnasium Per
pupil expenditures for the
Countyrsquos school districts
range from $6521 to
$12875
About the Back Cover A Cincinnati Public Schools teacher works with students 17
Hamilton County Auditor Dusty Rhodes
138 East Court Street Cincinnati Ohio 45202
(513) 946-4000
wwwhamiltoncountyauditororg
Financial Condition and ActivityPages 2 and 3 provide (1) a summary of Hamilton Countyrsquos financial position as of December 31 2002 and (2) a summary of Hamilton Countyrsquos financial activities for the year ended December 31 2002 The statements presented include the financial activities of the primary government The Government-Wide Statement of Net Assets presents the financial condition of the governmental and business-type activities of the County at year-end The Government-Wide Statement of Activities presents a comparison between direct expenses and program revenues for each program or function of the Countyrsquos governmental activities and for the business-type activities of the County
The Countyrsquos government-wide statements consolidate the financial data of the fund-level statements (which are presented in the Comprehensive Annual Financial Report available at wwwhamiltoncountyauditororg) Fund-level statements report activities of the governmental and proprietary funds Governmental funds are the funds (ie the fiscal and accounting entities in which assets liabilities and transactions are recorded and segregated) that account for the acquisition use and balances of expendable financial resources and the related current liabilities except those accounted for in proprietary funds Proprietary funds account for a governmentrsquos ongoing businesslike activities These funds include enterprise funds and internal service funds Enterprise funds account for operations in which the expenses of providing goods or services primarily or solely to the general public are financed mainly through user charges Internal service funds account for the financing of goods or services provided by one County department to another on a cost-reimbursement basis
In the government-wide statements the financial data is reported for governmental activities and business-type activities Governmental activities include the financial activities of the governmental funds and the two internal service funds whose purpose is to support activities of governmental funds Governmental activities normally are supported by taxes and intergovernmental revenues Business-type activities include the financial activities of the proprietary funds that are financed entirely or partially by fees charged for goods or services All enterprise funds fall into this category Additionally there are three internal service funds that principally support enterprise fund activities and these funds are reported with business-type activities Brief explanations of some of the terms used in the government-wide statements follow
Government-Wide Statement of Net Assets Assets
bull Equity in Pooled Cash and Investments is made up of cash and investments held in the County treasury bull Receivables are resources that are considered available at yearrsquos end but the County has not yet taken possession of
these assets bull Internal Balances are the net payables and receivables between the governmental and business-type activities bull Prepaid Expenses represent payment in advance for the receipt of goods and services in an exchange transaction bull Inventories are the cost of goods held for resale or for use in operations bull Restricted Cash and Investments are cash and investments held by various outside County agencies and
departments in authorized bank accounts outside of the County treasury bull Capital Assets Net of Depreciation are property buildings and equipment used to provide County services bridges
owned by the County for the years 1980-2002 and construction and other costs related to County-owned roads for the year 2002 only Due to new reporting requirements in future years this figure will also include additional roadways Depreciation is the allocation of an assetrsquos cost to expense over the assetrsquos estimated useful life
Liabilities bull Payables are obligations that were incurred prior to December 31 2002 but were not paid by that date bull Deferred Revenue arises when assets are recognized before revenue recognition criteria have been satisfied eg grant
moneys received but not yet earned bull Escheat is property that in the absence of a legal claimant has reverted to the General Fund until a rightful owner or heir
claims the property bull Estimated Future Claims represent expected future payouts for workersrsquo compensation bull Long-Term Liabilities include bonds notes and other liabilities that are to be paid over a period of time greater than one year
Net Assets bull Invested in Capital Assets Net of Related Debt is the total capital assets net of depreciation and net of the
outstanding principal of debt related to the assets bull Restricted net assets are those that have use restrictions imposed by legal authority or by the nature of the funds themselves bull Unrestricted net assets represent the difference between total net assets and the two net asset categories described above
Government-Wide Statement of Activities bull Expenses are the costs specifically associated with a service program or department bull Program Revenues are those that come from outside the government to finance specific functional activities bull General Revenues are those not designated to a specific program or function 2
GOVERNMENT-WIDE STATEMENT OF NET ASSETS DECEMBER 31 2002
(Amounts in Thousands)
Governmental Activities
Business-Type Activities Totals
ASSETS Equity in Pooled Cash and Investments Receivables Internal Balances Prepaid Expenses Inventories Restricted Cash and Investments Capital Assets Net of Depreciation Other Assets
$ 289927 318823
(153) -
1688 -
311236 7572
$ 116926 22367
153 2443
-165983
1541418 27919
$ 406853 341190
-2443 1688
165983 1852654
35491 TOTAL ASSETS 929093 1877209 2806302
LIABILITIES Payables Deferred Revenue Escheat Estimated Future Claims Long-Term Liabilities TOTAL LIABILITIES
41289 250198
6124 6061
208321 511993
38218 --
356 1100873 1139447
79507 250198
6124 6417
1309194 1651440
NET ASSETS Invested in Capital Assets Net of Related Debt Restricted Unrestricted TOTAL NET ASSETS
192051 207590 17459
$ 417100
496643 4565
236554 $ 737762 $
688694 212155 254013
1154862
GOVERNMENT-WIDE STATEMENT OF ACTIVITIESFOR THE YEAR ENDED DECEMBER 31 2002
(Amounts in Thousands)
Program Revenues Net (Expense) Revenue
Operating Capital Indirect Charges Grants Grants Business-
Expenses for and and Governmental Type Expenses Allocation Services Contributions Contributions Activities Activities Total
FUNCTIONSPROGRAMS Governmental Activities
General Government $ 68904 $ 98 $ 52162 $ 7009 $ - $ (9831) $ - $ (9831) Judicial 112921 144 36835 23407 - (52823) - (52823) Public Safety 90065 266 13496 3611 - (73224) - (73224) Social Services 315605 1170 93576 179731 - (43468) - (43468) Health 233986 643 18639 86480 - (129510) - (129510) Public Works 27519 116 4937 678 1968 (20052) - (20052) Environmental Control 6462 283 3462 2668 - (615) - (615) Economic Development 20852 193 716 20083 - (246) - (246) Parks and Recreation 6689 139 764 147 - (5917) - (5917) Interest 8753 - - - - (8753) - (8753) Fiscal Charges 5 - - - - (5) - (5)
Total Governmental Activities 891761 3052 224587 323814 1968 (344444) - (344444)
Business-Type Activities Enterprise Funds 178769 - 133340 - 40607 - (4822) (4822) Internal Service Funds 10880 - 10181 - - - (699) (699)
Total Business-Type Activities 189649 - 143521 - 40607 - (5521) (5521)
Total $1081410 $ 3052 $ 368108 $ 323814 $ 42575 (344444) (5521) (349965)
GENERAL REVENUES Taxes 344245 31456 375701 Unrestricted Investment Earnings 21040 5468 26508 Net Increase (Decrease) in Fair Value of Equity in Pooled Cash and Investments 1902 606 2508 Other Revenue (Expense) Net - 81 81 Transfers (641) 641 shyTOTAL GENERAL REVENUES AND TRANSFERS 366546 38252 404798
CHANGE IN NET ASSETS 22102 32731 54833
NET ASSETS AT BEGINNING OF YEAR 394998 705031 1100029
NET ASSETS AT END OF YEAR $ 417100 $ 737762 $ 1154862
Hamilton Countyrsquos Residential Property Taxes
Through numerous special property tax levies Hamilton County residential taxpayers contribute to a large number of governmental programs This yearrsquos Citizens Financial Report focuses on several aspects of the funds that Hamilton County residential property taxpayers provide focusing on how these payments have changed relative to the Countyrsquos population over time how Hamilton County residential property taxation compares to Ohio peer and neighboring counties and how this taxation differs between Hamilton Countyrsquos school districts
How Hamilton County Residential Property Tax Revenues Are Distributed Hamilton County residential property tax revenues are divided between several types of taxing districts as the
graph below illustrates
Park districts include the Hamilton County Park District Anderson Park District and Delhi Township Park District Special districts include the Deer ParkSilverton Joint Fire District Eastern Joint Ambulance District FairfaxMadison Place Fire District and Western
Joint Ambulance District
4
These three emergency vehicles were
purchased in their entirety with Village of
Lockland Fire Levy funds Though villages
receive tax revenues along with the other County
municipalities voters may also choose to fund
locale-specific levies
The Hamilton County
Park District has several
golf courses including The
Vineyard located at Woodland
Mound in Anderson Township
(Photo by Don Denney
Photography)
The 12 townships throughout the County benefit
from tax revenues Salting the streets during a snowstorm
is one way Sycamore Township uses its funds
The Silverton Memorial Municipal Building houses
operations for the City of Silverton Municipality taxes
comprise 837 of County residential property tax billings
5
Hamilton County Residential Property Taxation and PopulationDuring the past ten years as residential property taxes billed have increased Hamilton Countyrsquos population has fallen steadily When evaluated on a per person basis Hamilton Countyrsquos residents paid $10052 in residential property taxes per person in 1993 and $17535 per person in 2002 an increase of 744 During this same period the total residential property taxes billed to Hamilton County residents increased from $87757124 in 1993 to $146196314 in 2002 a 666 increase In 1993 the US Census Bureau estimated that Hamilton County had 873002 residents while in 2002 the estimate had fallen to 833721 a 45 decrease
6
The City of Blue Ash
receives a portion of the
property tax revenues
distributed to Hamilton
Countyrsquos municipalities
The Blue Ash Bicentennial
Veterans Memorial Park
located in downtown Blue
Ash was completed in
1991 as part of the Cityrsquos
Bicentennial celebration
7
Teens show off their skills in the Anderson Park
Districtrsquos temporary skate park to help raise additional
funds to match tax dollars for the construction of a
permanent facility at Beech Acres Park Anderson is
one of three County park districts supported through
residential property tax revenues
The Supported Employment Program is funded by
the Mental Retardation and Developmental Disabilities
Levy Through this program the client shown here was
prepared for a job at a deli where he has been a valued
employee with a perfect attendance record for six
years Also pictured is the delirsquos owner
Tax revenues help fund special events such as the
Sycamore Township Festival at Bechtold Park 8
Road maintenance repairs are paid for with
property tax revenues Here Mt Healthy street
crews work on McMakin Street
Visitors to the Cincinnati Museum Center at
Union Terminal a national historic landmark are
greeted with a view of the museumrsquos rotunda Via
the Museum Center Debt Service Levy Hamilton
County taxpayers help cover the museumrsquos debt
related to its construction and renovation
9
Hamilton County Versus Ohio Peer and Neighboring CountiesComparison of Levies
Ohio countiesrsquo voters have discretion in choosing the amount and purpose of taxes that they levy on their property owners Therefore it is instructive to compare Hamilton Countyrsquos county-wide residential property tax levies to those of its neighboring Ohio counties (Butler Warren and Clermont) and to other Ohio highly populated counties (ldquoCounty-wide levyrdquo as used here refers to levies that are imposed on the entire county only and not just a portion of a county or on multiple counties)
Petting the animals
is a favorite activity at
the Cincinnati Zoo and
Botanical Gardens which is
supported by the Zoological
Park Services and Facilities
Levy The zoo levy is 1 of 10
voter-approved County-wide
levies
CRI is a contract agency of Hamilton Countyrsquos Mental
Health Board and thus receives some funding from the Mental
Health Services Levy Pictured here is a CRI vocational client
receiving on-the-job training for supermarket work
10
The chart below lists the types of county-wide residential property tax levies in each of the comparison Ohio counties along with their effective residential rates and the billings they generated for 2002 On page 12 is a brief description of each of the Hamilton County levies
Effective rate is the actual millage or tax rate a property tax owner pays after adjustments to full tax rates are made to negate the effects of property appreciation since a given levy was originally passed A comprehensive discussion of tax levies and how they work including terminology explanations is available in the 2000 Hamilton County Citizens Financial Report which is available on the Auditorrsquos website at wwwhamiltoncountyauditororg
Warren County has temporarily eliminated the collection of the 257 mills of inside general operating fund millage due to sufficient sales tax revenues
Background Photo The Hamilton County Childrenrsquos Services Levy makes up nearly 40 of Hamilton County Childrenrsquos Services
budget This agency worked with more than 8000 families in 2002 For that year Hamilton County billed over $22 million of taxes to
residential property owners to fund the Childrenrsquos Services Levy 11
Hamilton Countyrsquos County-Wide Residential Property Tax LeviesThe General Operating Levy may be used for any general government expenses such as Sheriff patrols jail operations court operations and social services The Museum Center Debt Service Levy covers the cost of paying for the debt used to renovate Cincinnatis historic Union Terminal into a museum center The Childrenrsquos Services Levy helps provide funding for investigating reports of child abuse and neglect protection for abused and neglected children aid and housing for abused and neglected children counseling assistance to families to reduce the risk of child abuse and neglect Juvenile Courtrsquos efforts in the review and oversight of child abuse neglect and dependency cases and operating Hillcrest Training School for male adolescents The Health and Hospitalization Services Levy Including Drake Center and Various Drug Court Programs primarily supports long-term care and rehab services at Drake Center This levyrsquos funds are also spent on County inmate health services and alcohol and
In 2002 Hamilton County Childrenrsquos
Services served more than 17700 children
drug treatment services A second Health and Hospitalization Services Levy Including University Hospital helps pay for the health and hospitalization services provided to the indigent in Hamilton County at University and Childrenrsquos Hospitals It also provides funding for inmate health services tuberculosis control services and alcohol and drug treatment services The Community Mental Health Services Levy provides funding for planning coordinating and evaluating a network of services for the emotionally distressed and for the chronically or acutely mentally ill
The Mental Retardation and Developmental Disabilities Levy provides support programs and services to individuals with mental retardation and other developmental disabilities The Park District Levy provides funds to operate and maintain County parks The Computerized Police Information Center Levy provides funds for the County-wide computerized police information system The Senior Services Levy funds are used to provide and maintain a system of in-home care for Hamilton Countyrsquos elderly through the development coordination and implementation of services for older adultsUniversity Hospital receives funding from the The Zoological Park Services and Facilities Levy
Health and Hospitalization Services Levy provides funding for the Cincinnati Zoo and Botanical Gardens to help cover the operating costs at the zoo 12
Per Person County-Wide Residential Property Taxation Comparison
The graph below compares Hamilton Countyrsquos per person county-wide residential property tax billings for 2002 to those of the Ohio peer and neighboring counties In providing a broad array of levy-funded services Hamilton County voters tax residential property owners at a higher amount on a per person basis than any of the comparison counties
Members of Drake Centerrsquos interdisciplinary team of professionals
help a patient with his rehabilitation The Center receives moneys from the
Health and Hospitalization Services Levy
Senior Services Levy
funds help the Council on
Aging of Southwestern
Ohio provide recreation
through the Adult Day
Care program at Jewish
Vocational Services
13
Public School LeviesThe major component (5898) of Hamilton County residential property tax bills is for local schools Therefore this aspect of residential property taxation deserves special attention There are 22 school districts serving Hamilton County residents each of which bills at its own rate The chart immediately below shows the annual residential property tax for schools billed to the owner of a $100000 home in each of the respective school districts
2002 Annual
Projected 2004 Annual
Residential Residential School District
Property Tax Cost per $100000 Home
School District
Property Tax Cost per $100000 Home
Finneytown $1375 Finneytown $1271
Loveland $1241 Loveland $1175
Madeira $1203 Cincinnati $1147
Mariemont $1197 Madeira $1067
Winton Woods $1110 Mariemont $1064
Cincinnati $1107 Winton Woods $1019
Deer Park $1105 Deer Park $1012
Mt Healthy $1019 Wyoming $1011
St Bernard $999 St Bernard $961
Sycamore $991 Mt Healthy $948
Norwood $986 Sycamore $898
N College Hill $876 Forest Hills $897
Reading $862 Norwood $897
Wyoming $850 N College Hill $809
Oak Hills $843 Oak Hills $793
Northwest $840 Northwest $792
Forest Hills $825 Reading $784
Three Rivers $823 Three Rivers $764
Southwest $758 Princeton $759
Lockland $755 Southwest $746
Princeton $727 Lockland $737
Indian Hill $713 Indian Hill $712
14
These amounts assume the homeowner is receiving the 10 rollback 25 reduction and sales tax credit Information about these property tax programs is available in the 2000 Hamilton County Citizens Financial Report which is available on the Auditorrsquos website at wwwhamiltoncountyauditororg
Projection assumes no change in property values from 2003 and includes voter-approved levies for 2002 (Forest Hills Norwood and Wyoming) and May 2003 (Cincinnati and Princeton)
Mariemont strings
students are pictured
during a school holiday
concert Students in the
Mariemont City School
District can begin taking
strings at the elementary
level School districts
account for approximately
60 of residential property
taxes in Hamilton County
Members of a
Sycamore School District
art club display a sketch
of one of six murals that
will decorate the walls of
the FreeStoreFoodBank
downtown The murals
depict themes of dignity
friendship and generosity
15
In addition to residential property taxes schools also obtain revenue from other sources such as commercial property taxes and state and federal funding These school district revenues fund salaries instruction building operations administration pupil support and staff support As one indicator of the varying level of support these tax revenues provide between districts the chart below lists the enrollment (positioned next to the school districtrsquos name) and the per pupil expenditures for each of Hamilton Countyrsquos school districts
Enrollment and expenditure data obtained from the Ohio Department of Education
16
A teacher works with
students in an active
classroom setting in the
Forest Hills School District
The Finneytown Middle School choir
performs in the school districtrsquos performing
arts center
Young musicians in
the Finneytown School
District perform in the
school gymnasium Per
pupil expenditures for the
Countyrsquos school districts
range from $6521 to
$12875
About the Back Cover A Cincinnati Public Schools teacher works with students 17
Hamilton County Auditor Dusty Rhodes
138 East Court Street Cincinnati Ohio 45202
(513) 946-4000
wwwhamiltoncountyauditororg
GOVERNMENT-WIDE STATEMENT OF NET ASSETS DECEMBER 31 2002
(Amounts in Thousands)
Governmental Activities
Business-Type Activities Totals
ASSETS Equity in Pooled Cash and Investments Receivables Internal Balances Prepaid Expenses Inventories Restricted Cash and Investments Capital Assets Net of Depreciation Other Assets
$ 289927 318823
(153) -
1688 -
311236 7572
$ 116926 22367
153 2443
-165983
1541418 27919
$ 406853 341190
-2443 1688
165983 1852654
35491 TOTAL ASSETS 929093 1877209 2806302
LIABILITIES Payables Deferred Revenue Escheat Estimated Future Claims Long-Term Liabilities TOTAL LIABILITIES
41289 250198
6124 6061
208321 511993
38218 --
356 1100873 1139447
79507 250198
6124 6417
1309194 1651440
NET ASSETS Invested in Capital Assets Net of Related Debt Restricted Unrestricted TOTAL NET ASSETS
192051 207590 17459
$ 417100
496643 4565
236554 $ 737762 $
688694 212155 254013
1154862
GOVERNMENT-WIDE STATEMENT OF ACTIVITIESFOR THE YEAR ENDED DECEMBER 31 2002
(Amounts in Thousands)
Program Revenues Net (Expense) Revenue
Operating Capital Indirect Charges Grants Grants Business-
Expenses for and and Governmental Type Expenses Allocation Services Contributions Contributions Activities Activities Total
FUNCTIONSPROGRAMS Governmental Activities
General Government $ 68904 $ 98 $ 52162 $ 7009 $ - $ (9831) $ - $ (9831) Judicial 112921 144 36835 23407 - (52823) - (52823) Public Safety 90065 266 13496 3611 - (73224) - (73224) Social Services 315605 1170 93576 179731 - (43468) - (43468) Health 233986 643 18639 86480 - (129510) - (129510) Public Works 27519 116 4937 678 1968 (20052) - (20052) Environmental Control 6462 283 3462 2668 - (615) - (615) Economic Development 20852 193 716 20083 - (246) - (246) Parks and Recreation 6689 139 764 147 - (5917) - (5917) Interest 8753 - - - - (8753) - (8753) Fiscal Charges 5 - - - - (5) - (5)
Total Governmental Activities 891761 3052 224587 323814 1968 (344444) - (344444)
Business-Type Activities Enterprise Funds 178769 - 133340 - 40607 - (4822) (4822) Internal Service Funds 10880 - 10181 - - - (699) (699)
Total Business-Type Activities 189649 - 143521 - 40607 - (5521) (5521)
Total $1081410 $ 3052 $ 368108 $ 323814 $ 42575 (344444) (5521) (349965)
GENERAL REVENUES Taxes 344245 31456 375701 Unrestricted Investment Earnings 21040 5468 26508 Net Increase (Decrease) in Fair Value of Equity in Pooled Cash and Investments 1902 606 2508 Other Revenue (Expense) Net - 81 81 Transfers (641) 641 shyTOTAL GENERAL REVENUES AND TRANSFERS 366546 38252 404798
CHANGE IN NET ASSETS 22102 32731 54833
NET ASSETS AT BEGINNING OF YEAR 394998 705031 1100029
NET ASSETS AT END OF YEAR $ 417100 $ 737762 $ 1154862
Hamilton Countyrsquos Residential Property Taxes
Through numerous special property tax levies Hamilton County residential taxpayers contribute to a large number of governmental programs This yearrsquos Citizens Financial Report focuses on several aspects of the funds that Hamilton County residential property taxpayers provide focusing on how these payments have changed relative to the Countyrsquos population over time how Hamilton County residential property taxation compares to Ohio peer and neighboring counties and how this taxation differs between Hamilton Countyrsquos school districts
How Hamilton County Residential Property Tax Revenues Are Distributed Hamilton County residential property tax revenues are divided between several types of taxing districts as the
graph below illustrates
Park districts include the Hamilton County Park District Anderson Park District and Delhi Township Park District Special districts include the Deer ParkSilverton Joint Fire District Eastern Joint Ambulance District FairfaxMadison Place Fire District and Western
Joint Ambulance District
4
These three emergency vehicles were
purchased in their entirety with Village of
Lockland Fire Levy funds Though villages
receive tax revenues along with the other County
municipalities voters may also choose to fund
locale-specific levies
The Hamilton County
Park District has several
golf courses including The
Vineyard located at Woodland
Mound in Anderson Township
(Photo by Don Denney
Photography)
The 12 townships throughout the County benefit
from tax revenues Salting the streets during a snowstorm
is one way Sycamore Township uses its funds
The Silverton Memorial Municipal Building houses
operations for the City of Silverton Municipality taxes
comprise 837 of County residential property tax billings
5
Hamilton County Residential Property Taxation and PopulationDuring the past ten years as residential property taxes billed have increased Hamilton Countyrsquos population has fallen steadily When evaluated on a per person basis Hamilton Countyrsquos residents paid $10052 in residential property taxes per person in 1993 and $17535 per person in 2002 an increase of 744 During this same period the total residential property taxes billed to Hamilton County residents increased from $87757124 in 1993 to $146196314 in 2002 a 666 increase In 1993 the US Census Bureau estimated that Hamilton County had 873002 residents while in 2002 the estimate had fallen to 833721 a 45 decrease
6
The City of Blue Ash
receives a portion of the
property tax revenues
distributed to Hamilton
Countyrsquos municipalities
The Blue Ash Bicentennial
Veterans Memorial Park
located in downtown Blue
Ash was completed in
1991 as part of the Cityrsquos
Bicentennial celebration
7
Teens show off their skills in the Anderson Park
Districtrsquos temporary skate park to help raise additional
funds to match tax dollars for the construction of a
permanent facility at Beech Acres Park Anderson is
one of three County park districts supported through
residential property tax revenues
The Supported Employment Program is funded by
the Mental Retardation and Developmental Disabilities
Levy Through this program the client shown here was
prepared for a job at a deli where he has been a valued
employee with a perfect attendance record for six
years Also pictured is the delirsquos owner
Tax revenues help fund special events such as the
Sycamore Township Festival at Bechtold Park 8
Road maintenance repairs are paid for with
property tax revenues Here Mt Healthy street
crews work on McMakin Street
Visitors to the Cincinnati Museum Center at
Union Terminal a national historic landmark are
greeted with a view of the museumrsquos rotunda Via
the Museum Center Debt Service Levy Hamilton
County taxpayers help cover the museumrsquos debt
related to its construction and renovation
9
Hamilton County Versus Ohio Peer and Neighboring CountiesComparison of Levies
Ohio countiesrsquo voters have discretion in choosing the amount and purpose of taxes that they levy on their property owners Therefore it is instructive to compare Hamilton Countyrsquos county-wide residential property tax levies to those of its neighboring Ohio counties (Butler Warren and Clermont) and to other Ohio highly populated counties (ldquoCounty-wide levyrdquo as used here refers to levies that are imposed on the entire county only and not just a portion of a county or on multiple counties)
Petting the animals
is a favorite activity at
the Cincinnati Zoo and
Botanical Gardens which is
supported by the Zoological
Park Services and Facilities
Levy The zoo levy is 1 of 10
voter-approved County-wide
levies
CRI is a contract agency of Hamilton Countyrsquos Mental
Health Board and thus receives some funding from the Mental
Health Services Levy Pictured here is a CRI vocational client
receiving on-the-job training for supermarket work
10
The chart below lists the types of county-wide residential property tax levies in each of the comparison Ohio counties along with their effective residential rates and the billings they generated for 2002 On page 12 is a brief description of each of the Hamilton County levies
Effective rate is the actual millage or tax rate a property tax owner pays after adjustments to full tax rates are made to negate the effects of property appreciation since a given levy was originally passed A comprehensive discussion of tax levies and how they work including terminology explanations is available in the 2000 Hamilton County Citizens Financial Report which is available on the Auditorrsquos website at wwwhamiltoncountyauditororg
Warren County has temporarily eliminated the collection of the 257 mills of inside general operating fund millage due to sufficient sales tax revenues
Background Photo The Hamilton County Childrenrsquos Services Levy makes up nearly 40 of Hamilton County Childrenrsquos Services
budget This agency worked with more than 8000 families in 2002 For that year Hamilton County billed over $22 million of taxes to
residential property owners to fund the Childrenrsquos Services Levy 11
Hamilton Countyrsquos County-Wide Residential Property Tax LeviesThe General Operating Levy may be used for any general government expenses such as Sheriff patrols jail operations court operations and social services The Museum Center Debt Service Levy covers the cost of paying for the debt used to renovate Cincinnatis historic Union Terminal into a museum center The Childrenrsquos Services Levy helps provide funding for investigating reports of child abuse and neglect protection for abused and neglected children aid and housing for abused and neglected children counseling assistance to families to reduce the risk of child abuse and neglect Juvenile Courtrsquos efforts in the review and oversight of child abuse neglect and dependency cases and operating Hillcrest Training School for male adolescents The Health and Hospitalization Services Levy Including Drake Center and Various Drug Court Programs primarily supports long-term care and rehab services at Drake Center This levyrsquos funds are also spent on County inmate health services and alcohol and
In 2002 Hamilton County Childrenrsquos
Services served more than 17700 children
drug treatment services A second Health and Hospitalization Services Levy Including University Hospital helps pay for the health and hospitalization services provided to the indigent in Hamilton County at University and Childrenrsquos Hospitals It also provides funding for inmate health services tuberculosis control services and alcohol and drug treatment services The Community Mental Health Services Levy provides funding for planning coordinating and evaluating a network of services for the emotionally distressed and for the chronically or acutely mentally ill
The Mental Retardation and Developmental Disabilities Levy provides support programs and services to individuals with mental retardation and other developmental disabilities The Park District Levy provides funds to operate and maintain County parks The Computerized Police Information Center Levy provides funds for the County-wide computerized police information system The Senior Services Levy funds are used to provide and maintain a system of in-home care for Hamilton Countyrsquos elderly through the development coordination and implementation of services for older adultsUniversity Hospital receives funding from the The Zoological Park Services and Facilities Levy
Health and Hospitalization Services Levy provides funding for the Cincinnati Zoo and Botanical Gardens to help cover the operating costs at the zoo 12
Per Person County-Wide Residential Property Taxation Comparison
The graph below compares Hamilton Countyrsquos per person county-wide residential property tax billings for 2002 to those of the Ohio peer and neighboring counties In providing a broad array of levy-funded services Hamilton County voters tax residential property owners at a higher amount on a per person basis than any of the comparison counties
Members of Drake Centerrsquos interdisciplinary team of professionals
help a patient with his rehabilitation The Center receives moneys from the
Health and Hospitalization Services Levy
Senior Services Levy
funds help the Council on
Aging of Southwestern
Ohio provide recreation
through the Adult Day
Care program at Jewish
Vocational Services
13
Public School LeviesThe major component (5898) of Hamilton County residential property tax bills is for local schools Therefore this aspect of residential property taxation deserves special attention There are 22 school districts serving Hamilton County residents each of which bills at its own rate The chart immediately below shows the annual residential property tax for schools billed to the owner of a $100000 home in each of the respective school districts
2002 Annual
Projected 2004 Annual
Residential Residential School District
Property Tax Cost per $100000 Home
School District
Property Tax Cost per $100000 Home
Finneytown $1375 Finneytown $1271
Loveland $1241 Loveland $1175
Madeira $1203 Cincinnati $1147
Mariemont $1197 Madeira $1067
Winton Woods $1110 Mariemont $1064
Cincinnati $1107 Winton Woods $1019
Deer Park $1105 Deer Park $1012
Mt Healthy $1019 Wyoming $1011
St Bernard $999 St Bernard $961
Sycamore $991 Mt Healthy $948
Norwood $986 Sycamore $898
N College Hill $876 Forest Hills $897
Reading $862 Norwood $897
Wyoming $850 N College Hill $809
Oak Hills $843 Oak Hills $793
Northwest $840 Northwest $792
Forest Hills $825 Reading $784
Three Rivers $823 Three Rivers $764
Southwest $758 Princeton $759
Lockland $755 Southwest $746
Princeton $727 Lockland $737
Indian Hill $713 Indian Hill $712
14
These amounts assume the homeowner is receiving the 10 rollback 25 reduction and sales tax credit Information about these property tax programs is available in the 2000 Hamilton County Citizens Financial Report which is available on the Auditorrsquos website at wwwhamiltoncountyauditororg
Projection assumes no change in property values from 2003 and includes voter-approved levies for 2002 (Forest Hills Norwood and Wyoming) and May 2003 (Cincinnati and Princeton)
Mariemont strings
students are pictured
during a school holiday
concert Students in the
Mariemont City School
District can begin taking
strings at the elementary
level School districts
account for approximately
60 of residential property
taxes in Hamilton County
Members of a
Sycamore School District
art club display a sketch
of one of six murals that
will decorate the walls of
the FreeStoreFoodBank
downtown The murals
depict themes of dignity
friendship and generosity
15
In addition to residential property taxes schools also obtain revenue from other sources such as commercial property taxes and state and federal funding These school district revenues fund salaries instruction building operations administration pupil support and staff support As one indicator of the varying level of support these tax revenues provide between districts the chart below lists the enrollment (positioned next to the school districtrsquos name) and the per pupil expenditures for each of Hamilton Countyrsquos school districts
Enrollment and expenditure data obtained from the Ohio Department of Education
16
A teacher works with
students in an active
classroom setting in the
Forest Hills School District
The Finneytown Middle School choir
performs in the school districtrsquos performing
arts center
Young musicians in
the Finneytown School
District perform in the
school gymnasium Per
pupil expenditures for the
Countyrsquos school districts
range from $6521 to
$12875
About the Back Cover A Cincinnati Public Schools teacher works with students 17
Hamilton County Auditor Dusty Rhodes
138 East Court Street Cincinnati Ohio 45202
(513) 946-4000
wwwhamiltoncountyauditororg
Hamilton Countyrsquos Residential Property Taxes
Through numerous special property tax levies Hamilton County residential taxpayers contribute to a large number of governmental programs This yearrsquos Citizens Financial Report focuses on several aspects of the funds that Hamilton County residential property taxpayers provide focusing on how these payments have changed relative to the Countyrsquos population over time how Hamilton County residential property taxation compares to Ohio peer and neighboring counties and how this taxation differs between Hamilton Countyrsquos school districts
How Hamilton County Residential Property Tax Revenues Are Distributed Hamilton County residential property tax revenues are divided between several types of taxing districts as the
graph below illustrates
Park districts include the Hamilton County Park District Anderson Park District and Delhi Township Park District Special districts include the Deer ParkSilverton Joint Fire District Eastern Joint Ambulance District FairfaxMadison Place Fire District and Western
Joint Ambulance District
4
These three emergency vehicles were
purchased in their entirety with Village of
Lockland Fire Levy funds Though villages
receive tax revenues along with the other County
municipalities voters may also choose to fund
locale-specific levies
The Hamilton County
Park District has several
golf courses including The
Vineyard located at Woodland
Mound in Anderson Township
(Photo by Don Denney
Photography)
The 12 townships throughout the County benefit
from tax revenues Salting the streets during a snowstorm
is one way Sycamore Township uses its funds
The Silverton Memorial Municipal Building houses
operations for the City of Silverton Municipality taxes
comprise 837 of County residential property tax billings
5
Hamilton County Residential Property Taxation and PopulationDuring the past ten years as residential property taxes billed have increased Hamilton Countyrsquos population has fallen steadily When evaluated on a per person basis Hamilton Countyrsquos residents paid $10052 in residential property taxes per person in 1993 and $17535 per person in 2002 an increase of 744 During this same period the total residential property taxes billed to Hamilton County residents increased from $87757124 in 1993 to $146196314 in 2002 a 666 increase In 1993 the US Census Bureau estimated that Hamilton County had 873002 residents while in 2002 the estimate had fallen to 833721 a 45 decrease
6
The City of Blue Ash
receives a portion of the
property tax revenues
distributed to Hamilton
Countyrsquos municipalities
The Blue Ash Bicentennial
Veterans Memorial Park
located in downtown Blue
Ash was completed in
1991 as part of the Cityrsquos
Bicentennial celebration
7
Teens show off their skills in the Anderson Park
Districtrsquos temporary skate park to help raise additional
funds to match tax dollars for the construction of a
permanent facility at Beech Acres Park Anderson is
one of three County park districts supported through
residential property tax revenues
The Supported Employment Program is funded by
the Mental Retardation and Developmental Disabilities
Levy Through this program the client shown here was
prepared for a job at a deli where he has been a valued
employee with a perfect attendance record for six
years Also pictured is the delirsquos owner
Tax revenues help fund special events such as the
Sycamore Township Festival at Bechtold Park 8
Road maintenance repairs are paid for with
property tax revenues Here Mt Healthy street
crews work on McMakin Street
Visitors to the Cincinnati Museum Center at
Union Terminal a national historic landmark are
greeted with a view of the museumrsquos rotunda Via
the Museum Center Debt Service Levy Hamilton
County taxpayers help cover the museumrsquos debt
related to its construction and renovation
9
Hamilton County Versus Ohio Peer and Neighboring CountiesComparison of Levies
Ohio countiesrsquo voters have discretion in choosing the amount and purpose of taxes that they levy on their property owners Therefore it is instructive to compare Hamilton Countyrsquos county-wide residential property tax levies to those of its neighboring Ohio counties (Butler Warren and Clermont) and to other Ohio highly populated counties (ldquoCounty-wide levyrdquo as used here refers to levies that are imposed on the entire county only and not just a portion of a county or on multiple counties)
Petting the animals
is a favorite activity at
the Cincinnati Zoo and
Botanical Gardens which is
supported by the Zoological
Park Services and Facilities
Levy The zoo levy is 1 of 10
voter-approved County-wide
levies
CRI is a contract agency of Hamilton Countyrsquos Mental
Health Board and thus receives some funding from the Mental
Health Services Levy Pictured here is a CRI vocational client
receiving on-the-job training for supermarket work
10
The chart below lists the types of county-wide residential property tax levies in each of the comparison Ohio counties along with their effective residential rates and the billings they generated for 2002 On page 12 is a brief description of each of the Hamilton County levies
Effective rate is the actual millage or tax rate a property tax owner pays after adjustments to full tax rates are made to negate the effects of property appreciation since a given levy was originally passed A comprehensive discussion of tax levies and how they work including terminology explanations is available in the 2000 Hamilton County Citizens Financial Report which is available on the Auditorrsquos website at wwwhamiltoncountyauditororg
Warren County has temporarily eliminated the collection of the 257 mills of inside general operating fund millage due to sufficient sales tax revenues
Background Photo The Hamilton County Childrenrsquos Services Levy makes up nearly 40 of Hamilton County Childrenrsquos Services
budget This agency worked with more than 8000 families in 2002 For that year Hamilton County billed over $22 million of taxes to
residential property owners to fund the Childrenrsquos Services Levy 11
Hamilton Countyrsquos County-Wide Residential Property Tax LeviesThe General Operating Levy may be used for any general government expenses such as Sheriff patrols jail operations court operations and social services The Museum Center Debt Service Levy covers the cost of paying for the debt used to renovate Cincinnatis historic Union Terminal into a museum center The Childrenrsquos Services Levy helps provide funding for investigating reports of child abuse and neglect protection for abused and neglected children aid and housing for abused and neglected children counseling assistance to families to reduce the risk of child abuse and neglect Juvenile Courtrsquos efforts in the review and oversight of child abuse neglect and dependency cases and operating Hillcrest Training School for male adolescents The Health and Hospitalization Services Levy Including Drake Center and Various Drug Court Programs primarily supports long-term care and rehab services at Drake Center This levyrsquos funds are also spent on County inmate health services and alcohol and
In 2002 Hamilton County Childrenrsquos
Services served more than 17700 children
drug treatment services A second Health and Hospitalization Services Levy Including University Hospital helps pay for the health and hospitalization services provided to the indigent in Hamilton County at University and Childrenrsquos Hospitals It also provides funding for inmate health services tuberculosis control services and alcohol and drug treatment services The Community Mental Health Services Levy provides funding for planning coordinating and evaluating a network of services for the emotionally distressed and for the chronically or acutely mentally ill
The Mental Retardation and Developmental Disabilities Levy provides support programs and services to individuals with mental retardation and other developmental disabilities The Park District Levy provides funds to operate and maintain County parks The Computerized Police Information Center Levy provides funds for the County-wide computerized police information system The Senior Services Levy funds are used to provide and maintain a system of in-home care for Hamilton Countyrsquos elderly through the development coordination and implementation of services for older adultsUniversity Hospital receives funding from the The Zoological Park Services and Facilities Levy
Health and Hospitalization Services Levy provides funding for the Cincinnati Zoo and Botanical Gardens to help cover the operating costs at the zoo 12
Per Person County-Wide Residential Property Taxation Comparison
The graph below compares Hamilton Countyrsquos per person county-wide residential property tax billings for 2002 to those of the Ohio peer and neighboring counties In providing a broad array of levy-funded services Hamilton County voters tax residential property owners at a higher amount on a per person basis than any of the comparison counties
Members of Drake Centerrsquos interdisciplinary team of professionals
help a patient with his rehabilitation The Center receives moneys from the
Health and Hospitalization Services Levy
Senior Services Levy
funds help the Council on
Aging of Southwestern
Ohio provide recreation
through the Adult Day
Care program at Jewish
Vocational Services
13
Public School LeviesThe major component (5898) of Hamilton County residential property tax bills is for local schools Therefore this aspect of residential property taxation deserves special attention There are 22 school districts serving Hamilton County residents each of which bills at its own rate The chart immediately below shows the annual residential property tax for schools billed to the owner of a $100000 home in each of the respective school districts
2002 Annual
Projected 2004 Annual
Residential Residential School District
Property Tax Cost per $100000 Home
School District
Property Tax Cost per $100000 Home
Finneytown $1375 Finneytown $1271
Loveland $1241 Loveland $1175
Madeira $1203 Cincinnati $1147
Mariemont $1197 Madeira $1067
Winton Woods $1110 Mariemont $1064
Cincinnati $1107 Winton Woods $1019
Deer Park $1105 Deer Park $1012
Mt Healthy $1019 Wyoming $1011
St Bernard $999 St Bernard $961
Sycamore $991 Mt Healthy $948
Norwood $986 Sycamore $898
N College Hill $876 Forest Hills $897
Reading $862 Norwood $897
Wyoming $850 N College Hill $809
Oak Hills $843 Oak Hills $793
Northwest $840 Northwest $792
Forest Hills $825 Reading $784
Three Rivers $823 Three Rivers $764
Southwest $758 Princeton $759
Lockland $755 Southwest $746
Princeton $727 Lockland $737
Indian Hill $713 Indian Hill $712
14
These amounts assume the homeowner is receiving the 10 rollback 25 reduction and sales tax credit Information about these property tax programs is available in the 2000 Hamilton County Citizens Financial Report which is available on the Auditorrsquos website at wwwhamiltoncountyauditororg
Projection assumes no change in property values from 2003 and includes voter-approved levies for 2002 (Forest Hills Norwood and Wyoming) and May 2003 (Cincinnati and Princeton)
Mariemont strings
students are pictured
during a school holiday
concert Students in the
Mariemont City School
District can begin taking
strings at the elementary
level School districts
account for approximately
60 of residential property
taxes in Hamilton County
Members of a
Sycamore School District
art club display a sketch
of one of six murals that
will decorate the walls of
the FreeStoreFoodBank
downtown The murals
depict themes of dignity
friendship and generosity
15
In addition to residential property taxes schools also obtain revenue from other sources such as commercial property taxes and state and federal funding These school district revenues fund salaries instruction building operations administration pupil support and staff support As one indicator of the varying level of support these tax revenues provide between districts the chart below lists the enrollment (positioned next to the school districtrsquos name) and the per pupil expenditures for each of Hamilton Countyrsquos school districts
Enrollment and expenditure data obtained from the Ohio Department of Education
16
A teacher works with
students in an active
classroom setting in the
Forest Hills School District
The Finneytown Middle School choir
performs in the school districtrsquos performing
arts center
Young musicians in
the Finneytown School
District perform in the
school gymnasium Per
pupil expenditures for the
Countyrsquos school districts
range from $6521 to
$12875
About the Back Cover A Cincinnati Public Schools teacher works with students 17
Hamilton County Auditor Dusty Rhodes
138 East Court Street Cincinnati Ohio 45202
(513) 946-4000
wwwhamiltoncountyauditororg
The Hamilton County
Park District has several
golf courses including The
Vineyard located at Woodland
Mound in Anderson Township
(Photo by Don Denney
Photography)
The 12 townships throughout the County benefit
from tax revenues Salting the streets during a snowstorm
is one way Sycamore Township uses its funds
The Silverton Memorial Municipal Building houses
operations for the City of Silverton Municipality taxes
comprise 837 of County residential property tax billings
5
Hamilton County Residential Property Taxation and PopulationDuring the past ten years as residential property taxes billed have increased Hamilton Countyrsquos population has fallen steadily When evaluated on a per person basis Hamilton Countyrsquos residents paid $10052 in residential property taxes per person in 1993 and $17535 per person in 2002 an increase of 744 During this same period the total residential property taxes billed to Hamilton County residents increased from $87757124 in 1993 to $146196314 in 2002 a 666 increase In 1993 the US Census Bureau estimated that Hamilton County had 873002 residents while in 2002 the estimate had fallen to 833721 a 45 decrease
6
The City of Blue Ash
receives a portion of the
property tax revenues
distributed to Hamilton
Countyrsquos municipalities
The Blue Ash Bicentennial
Veterans Memorial Park
located in downtown Blue
Ash was completed in
1991 as part of the Cityrsquos
Bicentennial celebration
7
Teens show off their skills in the Anderson Park
Districtrsquos temporary skate park to help raise additional
funds to match tax dollars for the construction of a
permanent facility at Beech Acres Park Anderson is
one of three County park districts supported through
residential property tax revenues
The Supported Employment Program is funded by
the Mental Retardation and Developmental Disabilities
Levy Through this program the client shown here was
prepared for a job at a deli where he has been a valued
employee with a perfect attendance record for six
years Also pictured is the delirsquos owner
Tax revenues help fund special events such as the
Sycamore Township Festival at Bechtold Park 8
Road maintenance repairs are paid for with
property tax revenues Here Mt Healthy street
crews work on McMakin Street
Visitors to the Cincinnati Museum Center at
Union Terminal a national historic landmark are
greeted with a view of the museumrsquos rotunda Via
the Museum Center Debt Service Levy Hamilton
County taxpayers help cover the museumrsquos debt
related to its construction and renovation
9
Hamilton County Versus Ohio Peer and Neighboring CountiesComparison of Levies
Ohio countiesrsquo voters have discretion in choosing the amount and purpose of taxes that they levy on their property owners Therefore it is instructive to compare Hamilton Countyrsquos county-wide residential property tax levies to those of its neighboring Ohio counties (Butler Warren and Clermont) and to other Ohio highly populated counties (ldquoCounty-wide levyrdquo as used here refers to levies that are imposed on the entire county only and not just a portion of a county or on multiple counties)
Petting the animals
is a favorite activity at
the Cincinnati Zoo and
Botanical Gardens which is
supported by the Zoological
Park Services and Facilities
Levy The zoo levy is 1 of 10
voter-approved County-wide
levies
CRI is a contract agency of Hamilton Countyrsquos Mental
Health Board and thus receives some funding from the Mental
Health Services Levy Pictured here is a CRI vocational client
receiving on-the-job training for supermarket work
10
The chart below lists the types of county-wide residential property tax levies in each of the comparison Ohio counties along with their effective residential rates and the billings they generated for 2002 On page 12 is a brief description of each of the Hamilton County levies
Effective rate is the actual millage or tax rate a property tax owner pays after adjustments to full tax rates are made to negate the effects of property appreciation since a given levy was originally passed A comprehensive discussion of tax levies and how they work including terminology explanations is available in the 2000 Hamilton County Citizens Financial Report which is available on the Auditorrsquos website at wwwhamiltoncountyauditororg
Warren County has temporarily eliminated the collection of the 257 mills of inside general operating fund millage due to sufficient sales tax revenues
Background Photo The Hamilton County Childrenrsquos Services Levy makes up nearly 40 of Hamilton County Childrenrsquos Services
budget This agency worked with more than 8000 families in 2002 For that year Hamilton County billed over $22 million of taxes to
residential property owners to fund the Childrenrsquos Services Levy 11
Hamilton Countyrsquos County-Wide Residential Property Tax LeviesThe General Operating Levy may be used for any general government expenses such as Sheriff patrols jail operations court operations and social services The Museum Center Debt Service Levy covers the cost of paying for the debt used to renovate Cincinnatis historic Union Terminal into a museum center The Childrenrsquos Services Levy helps provide funding for investigating reports of child abuse and neglect protection for abused and neglected children aid and housing for abused and neglected children counseling assistance to families to reduce the risk of child abuse and neglect Juvenile Courtrsquos efforts in the review and oversight of child abuse neglect and dependency cases and operating Hillcrest Training School for male adolescents The Health and Hospitalization Services Levy Including Drake Center and Various Drug Court Programs primarily supports long-term care and rehab services at Drake Center This levyrsquos funds are also spent on County inmate health services and alcohol and
In 2002 Hamilton County Childrenrsquos
Services served more than 17700 children
drug treatment services A second Health and Hospitalization Services Levy Including University Hospital helps pay for the health and hospitalization services provided to the indigent in Hamilton County at University and Childrenrsquos Hospitals It also provides funding for inmate health services tuberculosis control services and alcohol and drug treatment services The Community Mental Health Services Levy provides funding for planning coordinating and evaluating a network of services for the emotionally distressed and for the chronically or acutely mentally ill
The Mental Retardation and Developmental Disabilities Levy provides support programs and services to individuals with mental retardation and other developmental disabilities The Park District Levy provides funds to operate and maintain County parks The Computerized Police Information Center Levy provides funds for the County-wide computerized police information system The Senior Services Levy funds are used to provide and maintain a system of in-home care for Hamilton Countyrsquos elderly through the development coordination and implementation of services for older adultsUniversity Hospital receives funding from the The Zoological Park Services and Facilities Levy
Health and Hospitalization Services Levy provides funding for the Cincinnati Zoo and Botanical Gardens to help cover the operating costs at the zoo 12
Per Person County-Wide Residential Property Taxation Comparison
The graph below compares Hamilton Countyrsquos per person county-wide residential property tax billings for 2002 to those of the Ohio peer and neighboring counties In providing a broad array of levy-funded services Hamilton County voters tax residential property owners at a higher amount on a per person basis than any of the comparison counties
Members of Drake Centerrsquos interdisciplinary team of professionals
help a patient with his rehabilitation The Center receives moneys from the
Health and Hospitalization Services Levy
Senior Services Levy
funds help the Council on
Aging of Southwestern
Ohio provide recreation
through the Adult Day
Care program at Jewish
Vocational Services
13
Public School LeviesThe major component (5898) of Hamilton County residential property tax bills is for local schools Therefore this aspect of residential property taxation deserves special attention There are 22 school districts serving Hamilton County residents each of which bills at its own rate The chart immediately below shows the annual residential property tax for schools billed to the owner of a $100000 home in each of the respective school districts
2002 Annual
Projected 2004 Annual
Residential Residential School District
Property Tax Cost per $100000 Home
School District
Property Tax Cost per $100000 Home
Finneytown $1375 Finneytown $1271
Loveland $1241 Loveland $1175
Madeira $1203 Cincinnati $1147
Mariemont $1197 Madeira $1067
Winton Woods $1110 Mariemont $1064
Cincinnati $1107 Winton Woods $1019
Deer Park $1105 Deer Park $1012
Mt Healthy $1019 Wyoming $1011
St Bernard $999 St Bernard $961
Sycamore $991 Mt Healthy $948
Norwood $986 Sycamore $898
N College Hill $876 Forest Hills $897
Reading $862 Norwood $897
Wyoming $850 N College Hill $809
Oak Hills $843 Oak Hills $793
Northwest $840 Northwest $792
Forest Hills $825 Reading $784
Three Rivers $823 Three Rivers $764
Southwest $758 Princeton $759
Lockland $755 Southwest $746
Princeton $727 Lockland $737
Indian Hill $713 Indian Hill $712
14
These amounts assume the homeowner is receiving the 10 rollback 25 reduction and sales tax credit Information about these property tax programs is available in the 2000 Hamilton County Citizens Financial Report which is available on the Auditorrsquos website at wwwhamiltoncountyauditororg
Projection assumes no change in property values from 2003 and includes voter-approved levies for 2002 (Forest Hills Norwood and Wyoming) and May 2003 (Cincinnati and Princeton)
Mariemont strings
students are pictured
during a school holiday
concert Students in the
Mariemont City School
District can begin taking
strings at the elementary
level School districts
account for approximately
60 of residential property
taxes in Hamilton County
Members of a
Sycamore School District
art club display a sketch
of one of six murals that
will decorate the walls of
the FreeStoreFoodBank
downtown The murals
depict themes of dignity
friendship and generosity
15
In addition to residential property taxes schools also obtain revenue from other sources such as commercial property taxes and state and federal funding These school district revenues fund salaries instruction building operations administration pupil support and staff support As one indicator of the varying level of support these tax revenues provide between districts the chart below lists the enrollment (positioned next to the school districtrsquos name) and the per pupil expenditures for each of Hamilton Countyrsquos school districts
Enrollment and expenditure data obtained from the Ohio Department of Education
16
A teacher works with
students in an active
classroom setting in the
Forest Hills School District
The Finneytown Middle School choir
performs in the school districtrsquos performing
arts center
Young musicians in
the Finneytown School
District perform in the
school gymnasium Per
pupil expenditures for the
Countyrsquos school districts
range from $6521 to
$12875
About the Back Cover A Cincinnati Public Schools teacher works with students 17
Hamilton County Auditor Dusty Rhodes
138 East Court Street Cincinnati Ohio 45202
(513) 946-4000
wwwhamiltoncountyauditororg
Hamilton County Residential Property Taxation and PopulationDuring the past ten years as residential property taxes billed have increased Hamilton Countyrsquos population has fallen steadily When evaluated on a per person basis Hamilton Countyrsquos residents paid $10052 in residential property taxes per person in 1993 and $17535 per person in 2002 an increase of 744 During this same period the total residential property taxes billed to Hamilton County residents increased from $87757124 in 1993 to $146196314 in 2002 a 666 increase In 1993 the US Census Bureau estimated that Hamilton County had 873002 residents while in 2002 the estimate had fallen to 833721 a 45 decrease
6
The City of Blue Ash
receives a portion of the
property tax revenues
distributed to Hamilton
Countyrsquos municipalities
The Blue Ash Bicentennial
Veterans Memorial Park
located in downtown Blue
Ash was completed in
1991 as part of the Cityrsquos
Bicentennial celebration
7
Teens show off their skills in the Anderson Park
Districtrsquos temporary skate park to help raise additional
funds to match tax dollars for the construction of a
permanent facility at Beech Acres Park Anderson is
one of three County park districts supported through
residential property tax revenues
The Supported Employment Program is funded by
the Mental Retardation and Developmental Disabilities
Levy Through this program the client shown here was
prepared for a job at a deli where he has been a valued
employee with a perfect attendance record for six
years Also pictured is the delirsquos owner
Tax revenues help fund special events such as the
Sycamore Township Festival at Bechtold Park 8
Road maintenance repairs are paid for with
property tax revenues Here Mt Healthy street
crews work on McMakin Street
Visitors to the Cincinnati Museum Center at
Union Terminal a national historic landmark are
greeted with a view of the museumrsquos rotunda Via
the Museum Center Debt Service Levy Hamilton
County taxpayers help cover the museumrsquos debt
related to its construction and renovation
9
Hamilton County Versus Ohio Peer and Neighboring CountiesComparison of Levies
Ohio countiesrsquo voters have discretion in choosing the amount and purpose of taxes that they levy on their property owners Therefore it is instructive to compare Hamilton Countyrsquos county-wide residential property tax levies to those of its neighboring Ohio counties (Butler Warren and Clermont) and to other Ohio highly populated counties (ldquoCounty-wide levyrdquo as used here refers to levies that are imposed on the entire county only and not just a portion of a county or on multiple counties)
Petting the animals
is a favorite activity at
the Cincinnati Zoo and
Botanical Gardens which is
supported by the Zoological
Park Services and Facilities
Levy The zoo levy is 1 of 10
voter-approved County-wide
levies
CRI is a contract agency of Hamilton Countyrsquos Mental
Health Board and thus receives some funding from the Mental
Health Services Levy Pictured here is a CRI vocational client
receiving on-the-job training for supermarket work
10
The chart below lists the types of county-wide residential property tax levies in each of the comparison Ohio counties along with their effective residential rates and the billings they generated for 2002 On page 12 is a brief description of each of the Hamilton County levies
Effective rate is the actual millage or tax rate a property tax owner pays after adjustments to full tax rates are made to negate the effects of property appreciation since a given levy was originally passed A comprehensive discussion of tax levies and how they work including terminology explanations is available in the 2000 Hamilton County Citizens Financial Report which is available on the Auditorrsquos website at wwwhamiltoncountyauditororg
Warren County has temporarily eliminated the collection of the 257 mills of inside general operating fund millage due to sufficient sales tax revenues
Background Photo The Hamilton County Childrenrsquos Services Levy makes up nearly 40 of Hamilton County Childrenrsquos Services
budget This agency worked with more than 8000 families in 2002 For that year Hamilton County billed over $22 million of taxes to
residential property owners to fund the Childrenrsquos Services Levy 11
Hamilton Countyrsquos County-Wide Residential Property Tax LeviesThe General Operating Levy may be used for any general government expenses such as Sheriff patrols jail operations court operations and social services The Museum Center Debt Service Levy covers the cost of paying for the debt used to renovate Cincinnatis historic Union Terminal into a museum center The Childrenrsquos Services Levy helps provide funding for investigating reports of child abuse and neglect protection for abused and neglected children aid and housing for abused and neglected children counseling assistance to families to reduce the risk of child abuse and neglect Juvenile Courtrsquos efforts in the review and oversight of child abuse neglect and dependency cases and operating Hillcrest Training School for male adolescents The Health and Hospitalization Services Levy Including Drake Center and Various Drug Court Programs primarily supports long-term care and rehab services at Drake Center This levyrsquos funds are also spent on County inmate health services and alcohol and
In 2002 Hamilton County Childrenrsquos
Services served more than 17700 children
drug treatment services A second Health and Hospitalization Services Levy Including University Hospital helps pay for the health and hospitalization services provided to the indigent in Hamilton County at University and Childrenrsquos Hospitals It also provides funding for inmate health services tuberculosis control services and alcohol and drug treatment services The Community Mental Health Services Levy provides funding for planning coordinating and evaluating a network of services for the emotionally distressed and for the chronically or acutely mentally ill
The Mental Retardation and Developmental Disabilities Levy provides support programs and services to individuals with mental retardation and other developmental disabilities The Park District Levy provides funds to operate and maintain County parks The Computerized Police Information Center Levy provides funds for the County-wide computerized police information system The Senior Services Levy funds are used to provide and maintain a system of in-home care for Hamilton Countyrsquos elderly through the development coordination and implementation of services for older adultsUniversity Hospital receives funding from the The Zoological Park Services and Facilities Levy
Health and Hospitalization Services Levy provides funding for the Cincinnati Zoo and Botanical Gardens to help cover the operating costs at the zoo 12
Per Person County-Wide Residential Property Taxation Comparison
The graph below compares Hamilton Countyrsquos per person county-wide residential property tax billings for 2002 to those of the Ohio peer and neighboring counties In providing a broad array of levy-funded services Hamilton County voters tax residential property owners at a higher amount on a per person basis than any of the comparison counties
Members of Drake Centerrsquos interdisciplinary team of professionals
help a patient with his rehabilitation The Center receives moneys from the
Health and Hospitalization Services Levy
Senior Services Levy
funds help the Council on
Aging of Southwestern
Ohio provide recreation
through the Adult Day
Care program at Jewish
Vocational Services
13
Public School LeviesThe major component (5898) of Hamilton County residential property tax bills is for local schools Therefore this aspect of residential property taxation deserves special attention There are 22 school districts serving Hamilton County residents each of which bills at its own rate The chart immediately below shows the annual residential property tax for schools billed to the owner of a $100000 home in each of the respective school districts
2002 Annual
Projected 2004 Annual
Residential Residential School District
Property Tax Cost per $100000 Home
School District
Property Tax Cost per $100000 Home
Finneytown $1375 Finneytown $1271
Loveland $1241 Loveland $1175
Madeira $1203 Cincinnati $1147
Mariemont $1197 Madeira $1067
Winton Woods $1110 Mariemont $1064
Cincinnati $1107 Winton Woods $1019
Deer Park $1105 Deer Park $1012
Mt Healthy $1019 Wyoming $1011
St Bernard $999 St Bernard $961
Sycamore $991 Mt Healthy $948
Norwood $986 Sycamore $898
N College Hill $876 Forest Hills $897
Reading $862 Norwood $897
Wyoming $850 N College Hill $809
Oak Hills $843 Oak Hills $793
Northwest $840 Northwest $792
Forest Hills $825 Reading $784
Three Rivers $823 Three Rivers $764
Southwest $758 Princeton $759
Lockland $755 Southwest $746
Princeton $727 Lockland $737
Indian Hill $713 Indian Hill $712
14
These amounts assume the homeowner is receiving the 10 rollback 25 reduction and sales tax credit Information about these property tax programs is available in the 2000 Hamilton County Citizens Financial Report which is available on the Auditorrsquos website at wwwhamiltoncountyauditororg
Projection assumes no change in property values from 2003 and includes voter-approved levies for 2002 (Forest Hills Norwood and Wyoming) and May 2003 (Cincinnati and Princeton)
Mariemont strings
students are pictured
during a school holiday
concert Students in the
Mariemont City School
District can begin taking
strings at the elementary
level School districts
account for approximately
60 of residential property
taxes in Hamilton County
Members of a
Sycamore School District
art club display a sketch
of one of six murals that
will decorate the walls of
the FreeStoreFoodBank
downtown The murals
depict themes of dignity
friendship and generosity
15
In addition to residential property taxes schools also obtain revenue from other sources such as commercial property taxes and state and federal funding These school district revenues fund salaries instruction building operations administration pupil support and staff support As one indicator of the varying level of support these tax revenues provide between districts the chart below lists the enrollment (positioned next to the school districtrsquos name) and the per pupil expenditures for each of Hamilton Countyrsquos school districts
Enrollment and expenditure data obtained from the Ohio Department of Education
16
A teacher works with
students in an active
classroom setting in the
Forest Hills School District
The Finneytown Middle School choir
performs in the school districtrsquos performing
arts center
Young musicians in
the Finneytown School
District perform in the
school gymnasium Per
pupil expenditures for the
Countyrsquos school districts
range from $6521 to
$12875
About the Back Cover A Cincinnati Public Schools teacher works with students 17
Hamilton County Auditor Dusty Rhodes
138 East Court Street Cincinnati Ohio 45202
(513) 946-4000
wwwhamiltoncountyauditororg
7
Teens show off their skills in the Anderson Park
Districtrsquos temporary skate park to help raise additional
funds to match tax dollars for the construction of a
permanent facility at Beech Acres Park Anderson is
one of three County park districts supported through
residential property tax revenues
The Supported Employment Program is funded by
the Mental Retardation and Developmental Disabilities
Levy Through this program the client shown here was
prepared for a job at a deli where he has been a valued
employee with a perfect attendance record for six
years Also pictured is the delirsquos owner
Tax revenues help fund special events such as the
Sycamore Township Festival at Bechtold Park 8
Road maintenance repairs are paid for with
property tax revenues Here Mt Healthy street
crews work on McMakin Street
Visitors to the Cincinnati Museum Center at
Union Terminal a national historic landmark are
greeted with a view of the museumrsquos rotunda Via
the Museum Center Debt Service Levy Hamilton
County taxpayers help cover the museumrsquos debt
related to its construction and renovation
9
Hamilton County Versus Ohio Peer and Neighboring CountiesComparison of Levies
Ohio countiesrsquo voters have discretion in choosing the amount and purpose of taxes that they levy on their property owners Therefore it is instructive to compare Hamilton Countyrsquos county-wide residential property tax levies to those of its neighboring Ohio counties (Butler Warren and Clermont) and to other Ohio highly populated counties (ldquoCounty-wide levyrdquo as used here refers to levies that are imposed on the entire county only and not just a portion of a county or on multiple counties)
Petting the animals
is a favorite activity at
the Cincinnati Zoo and
Botanical Gardens which is
supported by the Zoological
Park Services and Facilities
Levy The zoo levy is 1 of 10
voter-approved County-wide
levies
CRI is a contract agency of Hamilton Countyrsquos Mental
Health Board and thus receives some funding from the Mental
Health Services Levy Pictured here is a CRI vocational client
receiving on-the-job training for supermarket work
10
The chart below lists the types of county-wide residential property tax levies in each of the comparison Ohio counties along with their effective residential rates and the billings they generated for 2002 On page 12 is a brief description of each of the Hamilton County levies
Effective rate is the actual millage or tax rate a property tax owner pays after adjustments to full tax rates are made to negate the effects of property appreciation since a given levy was originally passed A comprehensive discussion of tax levies and how they work including terminology explanations is available in the 2000 Hamilton County Citizens Financial Report which is available on the Auditorrsquos website at wwwhamiltoncountyauditororg
Warren County has temporarily eliminated the collection of the 257 mills of inside general operating fund millage due to sufficient sales tax revenues
Background Photo The Hamilton County Childrenrsquos Services Levy makes up nearly 40 of Hamilton County Childrenrsquos Services
budget This agency worked with more than 8000 families in 2002 For that year Hamilton County billed over $22 million of taxes to
residential property owners to fund the Childrenrsquos Services Levy 11
Hamilton Countyrsquos County-Wide Residential Property Tax LeviesThe General Operating Levy may be used for any general government expenses such as Sheriff patrols jail operations court operations and social services The Museum Center Debt Service Levy covers the cost of paying for the debt used to renovate Cincinnatis historic Union Terminal into a museum center The Childrenrsquos Services Levy helps provide funding for investigating reports of child abuse and neglect protection for abused and neglected children aid and housing for abused and neglected children counseling assistance to families to reduce the risk of child abuse and neglect Juvenile Courtrsquos efforts in the review and oversight of child abuse neglect and dependency cases and operating Hillcrest Training School for male adolescents The Health and Hospitalization Services Levy Including Drake Center and Various Drug Court Programs primarily supports long-term care and rehab services at Drake Center This levyrsquos funds are also spent on County inmate health services and alcohol and
In 2002 Hamilton County Childrenrsquos
Services served more than 17700 children
drug treatment services A second Health and Hospitalization Services Levy Including University Hospital helps pay for the health and hospitalization services provided to the indigent in Hamilton County at University and Childrenrsquos Hospitals It also provides funding for inmate health services tuberculosis control services and alcohol and drug treatment services The Community Mental Health Services Levy provides funding for planning coordinating and evaluating a network of services for the emotionally distressed and for the chronically or acutely mentally ill
The Mental Retardation and Developmental Disabilities Levy provides support programs and services to individuals with mental retardation and other developmental disabilities The Park District Levy provides funds to operate and maintain County parks The Computerized Police Information Center Levy provides funds for the County-wide computerized police information system The Senior Services Levy funds are used to provide and maintain a system of in-home care for Hamilton Countyrsquos elderly through the development coordination and implementation of services for older adultsUniversity Hospital receives funding from the The Zoological Park Services and Facilities Levy
Health and Hospitalization Services Levy provides funding for the Cincinnati Zoo and Botanical Gardens to help cover the operating costs at the zoo 12
Per Person County-Wide Residential Property Taxation Comparison
The graph below compares Hamilton Countyrsquos per person county-wide residential property tax billings for 2002 to those of the Ohio peer and neighboring counties In providing a broad array of levy-funded services Hamilton County voters tax residential property owners at a higher amount on a per person basis than any of the comparison counties
Members of Drake Centerrsquos interdisciplinary team of professionals
help a patient with his rehabilitation The Center receives moneys from the
Health and Hospitalization Services Levy
Senior Services Levy
funds help the Council on
Aging of Southwestern
Ohio provide recreation
through the Adult Day
Care program at Jewish
Vocational Services
13
Public School LeviesThe major component (5898) of Hamilton County residential property tax bills is for local schools Therefore this aspect of residential property taxation deserves special attention There are 22 school districts serving Hamilton County residents each of which bills at its own rate The chart immediately below shows the annual residential property tax for schools billed to the owner of a $100000 home in each of the respective school districts
2002 Annual
Projected 2004 Annual
Residential Residential School District
Property Tax Cost per $100000 Home
School District
Property Tax Cost per $100000 Home
Finneytown $1375 Finneytown $1271
Loveland $1241 Loveland $1175
Madeira $1203 Cincinnati $1147
Mariemont $1197 Madeira $1067
Winton Woods $1110 Mariemont $1064
Cincinnati $1107 Winton Woods $1019
Deer Park $1105 Deer Park $1012
Mt Healthy $1019 Wyoming $1011
St Bernard $999 St Bernard $961
Sycamore $991 Mt Healthy $948
Norwood $986 Sycamore $898
N College Hill $876 Forest Hills $897
Reading $862 Norwood $897
Wyoming $850 N College Hill $809
Oak Hills $843 Oak Hills $793
Northwest $840 Northwest $792
Forest Hills $825 Reading $784
Three Rivers $823 Three Rivers $764
Southwest $758 Princeton $759
Lockland $755 Southwest $746
Princeton $727 Lockland $737
Indian Hill $713 Indian Hill $712
14
These amounts assume the homeowner is receiving the 10 rollback 25 reduction and sales tax credit Information about these property tax programs is available in the 2000 Hamilton County Citizens Financial Report which is available on the Auditorrsquos website at wwwhamiltoncountyauditororg
Projection assumes no change in property values from 2003 and includes voter-approved levies for 2002 (Forest Hills Norwood and Wyoming) and May 2003 (Cincinnati and Princeton)
Mariemont strings
students are pictured
during a school holiday
concert Students in the
Mariemont City School
District can begin taking
strings at the elementary
level School districts
account for approximately
60 of residential property
taxes in Hamilton County
Members of a
Sycamore School District
art club display a sketch
of one of six murals that
will decorate the walls of
the FreeStoreFoodBank
downtown The murals
depict themes of dignity
friendship and generosity
15
In addition to residential property taxes schools also obtain revenue from other sources such as commercial property taxes and state and federal funding These school district revenues fund salaries instruction building operations administration pupil support and staff support As one indicator of the varying level of support these tax revenues provide between districts the chart below lists the enrollment (positioned next to the school districtrsquos name) and the per pupil expenditures for each of Hamilton Countyrsquos school districts
Enrollment and expenditure data obtained from the Ohio Department of Education
16
A teacher works with
students in an active
classroom setting in the
Forest Hills School District
The Finneytown Middle School choir
performs in the school districtrsquos performing
arts center
Young musicians in
the Finneytown School
District perform in the
school gymnasium Per
pupil expenditures for the
Countyrsquos school districts
range from $6521 to
$12875
About the Back Cover A Cincinnati Public Schools teacher works with students 17
Hamilton County Auditor Dusty Rhodes
138 East Court Street Cincinnati Ohio 45202
(513) 946-4000
wwwhamiltoncountyauditororg
Teens show off their skills in the Anderson Park
Districtrsquos temporary skate park to help raise additional
funds to match tax dollars for the construction of a
permanent facility at Beech Acres Park Anderson is
one of three County park districts supported through
residential property tax revenues
The Supported Employment Program is funded by
the Mental Retardation and Developmental Disabilities
Levy Through this program the client shown here was
prepared for a job at a deli where he has been a valued
employee with a perfect attendance record for six
years Also pictured is the delirsquos owner
Tax revenues help fund special events such as the
Sycamore Township Festival at Bechtold Park 8
Road maintenance repairs are paid for with
property tax revenues Here Mt Healthy street
crews work on McMakin Street
Visitors to the Cincinnati Museum Center at
Union Terminal a national historic landmark are
greeted with a view of the museumrsquos rotunda Via
the Museum Center Debt Service Levy Hamilton
County taxpayers help cover the museumrsquos debt
related to its construction and renovation
9
Hamilton County Versus Ohio Peer and Neighboring CountiesComparison of Levies
Ohio countiesrsquo voters have discretion in choosing the amount and purpose of taxes that they levy on their property owners Therefore it is instructive to compare Hamilton Countyrsquos county-wide residential property tax levies to those of its neighboring Ohio counties (Butler Warren and Clermont) and to other Ohio highly populated counties (ldquoCounty-wide levyrdquo as used here refers to levies that are imposed on the entire county only and not just a portion of a county or on multiple counties)
Petting the animals
is a favorite activity at
the Cincinnati Zoo and
Botanical Gardens which is
supported by the Zoological
Park Services and Facilities
Levy The zoo levy is 1 of 10
voter-approved County-wide
levies
CRI is a contract agency of Hamilton Countyrsquos Mental
Health Board and thus receives some funding from the Mental
Health Services Levy Pictured here is a CRI vocational client
receiving on-the-job training for supermarket work
10
The chart below lists the types of county-wide residential property tax levies in each of the comparison Ohio counties along with their effective residential rates and the billings they generated for 2002 On page 12 is a brief description of each of the Hamilton County levies
Effective rate is the actual millage or tax rate a property tax owner pays after adjustments to full tax rates are made to negate the effects of property appreciation since a given levy was originally passed A comprehensive discussion of tax levies and how they work including terminology explanations is available in the 2000 Hamilton County Citizens Financial Report which is available on the Auditorrsquos website at wwwhamiltoncountyauditororg
Warren County has temporarily eliminated the collection of the 257 mills of inside general operating fund millage due to sufficient sales tax revenues
Background Photo The Hamilton County Childrenrsquos Services Levy makes up nearly 40 of Hamilton County Childrenrsquos Services
budget This agency worked with more than 8000 families in 2002 For that year Hamilton County billed over $22 million of taxes to
residential property owners to fund the Childrenrsquos Services Levy 11
Hamilton Countyrsquos County-Wide Residential Property Tax LeviesThe General Operating Levy may be used for any general government expenses such as Sheriff patrols jail operations court operations and social services The Museum Center Debt Service Levy covers the cost of paying for the debt used to renovate Cincinnatis historic Union Terminal into a museum center The Childrenrsquos Services Levy helps provide funding for investigating reports of child abuse and neglect protection for abused and neglected children aid and housing for abused and neglected children counseling assistance to families to reduce the risk of child abuse and neglect Juvenile Courtrsquos efforts in the review and oversight of child abuse neglect and dependency cases and operating Hillcrest Training School for male adolescents The Health and Hospitalization Services Levy Including Drake Center and Various Drug Court Programs primarily supports long-term care and rehab services at Drake Center This levyrsquos funds are also spent on County inmate health services and alcohol and
In 2002 Hamilton County Childrenrsquos
Services served more than 17700 children
drug treatment services A second Health and Hospitalization Services Levy Including University Hospital helps pay for the health and hospitalization services provided to the indigent in Hamilton County at University and Childrenrsquos Hospitals It also provides funding for inmate health services tuberculosis control services and alcohol and drug treatment services The Community Mental Health Services Levy provides funding for planning coordinating and evaluating a network of services for the emotionally distressed and for the chronically or acutely mentally ill
The Mental Retardation and Developmental Disabilities Levy provides support programs and services to individuals with mental retardation and other developmental disabilities The Park District Levy provides funds to operate and maintain County parks The Computerized Police Information Center Levy provides funds for the County-wide computerized police information system The Senior Services Levy funds are used to provide and maintain a system of in-home care for Hamilton Countyrsquos elderly through the development coordination and implementation of services for older adultsUniversity Hospital receives funding from the The Zoological Park Services and Facilities Levy
Health and Hospitalization Services Levy provides funding for the Cincinnati Zoo and Botanical Gardens to help cover the operating costs at the zoo 12
Per Person County-Wide Residential Property Taxation Comparison
The graph below compares Hamilton Countyrsquos per person county-wide residential property tax billings for 2002 to those of the Ohio peer and neighboring counties In providing a broad array of levy-funded services Hamilton County voters tax residential property owners at a higher amount on a per person basis than any of the comparison counties
Members of Drake Centerrsquos interdisciplinary team of professionals
help a patient with his rehabilitation The Center receives moneys from the
Health and Hospitalization Services Levy
Senior Services Levy
funds help the Council on
Aging of Southwestern
Ohio provide recreation
through the Adult Day
Care program at Jewish
Vocational Services
13
Public School LeviesThe major component (5898) of Hamilton County residential property tax bills is for local schools Therefore this aspect of residential property taxation deserves special attention There are 22 school districts serving Hamilton County residents each of which bills at its own rate The chart immediately below shows the annual residential property tax for schools billed to the owner of a $100000 home in each of the respective school districts
2002 Annual
Projected 2004 Annual
Residential Residential School District
Property Tax Cost per $100000 Home
School District
Property Tax Cost per $100000 Home
Finneytown $1375 Finneytown $1271
Loveland $1241 Loveland $1175
Madeira $1203 Cincinnati $1147
Mariemont $1197 Madeira $1067
Winton Woods $1110 Mariemont $1064
Cincinnati $1107 Winton Woods $1019
Deer Park $1105 Deer Park $1012
Mt Healthy $1019 Wyoming $1011
St Bernard $999 St Bernard $961
Sycamore $991 Mt Healthy $948
Norwood $986 Sycamore $898
N College Hill $876 Forest Hills $897
Reading $862 Norwood $897
Wyoming $850 N College Hill $809
Oak Hills $843 Oak Hills $793
Northwest $840 Northwest $792
Forest Hills $825 Reading $784
Three Rivers $823 Three Rivers $764
Southwest $758 Princeton $759
Lockland $755 Southwest $746
Princeton $727 Lockland $737
Indian Hill $713 Indian Hill $712
14
These amounts assume the homeowner is receiving the 10 rollback 25 reduction and sales tax credit Information about these property tax programs is available in the 2000 Hamilton County Citizens Financial Report which is available on the Auditorrsquos website at wwwhamiltoncountyauditororg
Projection assumes no change in property values from 2003 and includes voter-approved levies for 2002 (Forest Hills Norwood and Wyoming) and May 2003 (Cincinnati and Princeton)
Mariemont strings
students are pictured
during a school holiday
concert Students in the
Mariemont City School
District can begin taking
strings at the elementary
level School districts
account for approximately
60 of residential property
taxes in Hamilton County
Members of a
Sycamore School District
art club display a sketch
of one of six murals that
will decorate the walls of
the FreeStoreFoodBank
downtown The murals
depict themes of dignity
friendship and generosity
15
In addition to residential property taxes schools also obtain revenue from other sources such as commercial property taxes and state and federal funding These school district revenues fund salaries instruction building operations administration pupil support and staff support As one indicator of the varying level of support these tax revenues provide between districts the chart below lists the enrollment (positioned next to the school districtrsquos name) and the per pupil expenditures for each of Hamilton Countyrsquos school districts
Enrollment and expenditure data obtained from the Ohio Department of Education
16
A teacher works with
students in an active
classroom setting in the
Forest Hills School District
The Finneytown Middle School choir
performs in the school districtrsquos performing
arts center
Young musicians in
the Finneytown School
District perform in the
school gymnasium Per
pupil expenditures for the
Countyrsquos school districts
range from $6521 to
$12875
About the Back Cover A Cincinnati Public Schools teacher works with students 17
Hamilton County Auditor Dusty Rhodes
138 East Court Street Cincinnati Ohio 45202
(513) 946-4000
wwwhamiltoncountyauditororg
Road maintenance repairs are paid for with
property tax revenues Here Mt Healthy street
crews work on McMakin Street
Visitors to the Cincinnati Museum Center at
Union Terminal a national historic landmark are
greeted with a view of the museumrsquos rotunda Via
the Museum Center Debt Service Levy Hamilton
County taxpayers help cover the museumrsquos debt
related to its construction and renovation
9
Hamilton County Versus Ohio Peer and Neighboring CountiesComparison of Levies
Ohio countiesrsquo voters have discretion in choosing the amount and purpose of taxes that they levy on their property owners Therefore it is instructive to compare Hamilton Countyrsquos county-wide residential property tax levies to those of its neighboring Ohio counties (Butler Warren and Clermont) and to other Ohio highly populated counties (ldquoCounty-wide levyrdquo as used here refers to levies that are imposed on the entire county only and not just a portion of a county or on multiple counties)
Petting the animals
is a favorite activity at
the Cincinnati Zoo and
Botanical Gardens which is
supported by the Zoological
Park Services and Facilities
Levy The zoo levy is 1 of 10
voter-approved County-wide
levies
CRI is a contract agency of Hamilton Countyrsquos Mental
Health Board and thus receives some funding from the Mental
Health Services Levy Pictured here is a CRI vocational client
receiving on-the-job training for supermarket work
10
The chart below lists the types of county-wide residential property tax levies in each of the comparison Ohio counties along with their effective residential rates and the billings they generated for 2002 On page 12 is a brief description of each of the Hamilton County levies
Effective rate is the actual millage or tax rate a property tax owner pays after adjustments to full tax rates are made to negate the effects of property appreciation since a given levy was originally passed A comprehensive discussion of tax levies and how they work including terminology explanations is available in the 2000 Hamilton County Citizens Financial Report which is available on the Auditorrsquos website at wwwhamiltoncountyauditororg
Warren County has temporarily eliminated the collection of the 257 mills of inside general operating fund millage due to sufficient sales tax revenues
Background Photo The Hamilton County Childrenrsquos Services Levy makes up nearly 40 of Hamilton County Childrenrsquos Services
budget This agency worked with more than 8000 families in 2002 For that year Hamilton County billed over $22 million of taxes to
residential property owners to fund the Childrenrsquos Services Levy 11
Hamilton Countyrsquos County-Wide Residential Property Tax LeviesThe General Operating Levy may be used for any general government expenses such as Sheriff patrols jail operations court operations and social services The Museum Center Debt Service Levy covers the cost of paying for the debt used to renovate Cincinnatis historic Union Terminal into a museum center The Childrenrsquos Services Levy helps provide funding for investigating reports of child abuse and neglect protection for abused and neglected children aid and housing for abused and neglected children counseling assistance to families to reduce the risk of child abuse and neglect Juvenile Courtrsquos efforts in the review and oversight of child abuse neglect and dependency cases and operating Hillcrest Training School for male adolescents The Health and Hospitalization Services Levy Including Drake Center and Various Drug Court Programs primarily supports long-term care and rehab services at Drake Center This levyrsquos funds are also spent on County inmate health services and alcohol and
In 2002 Hamilton County Childrenrsquos
Services served more than 17700 children
drug treatment services A second Health and Hospitalization Services Levy Including University Hospital helps pay for the health and hospitalization services provided to the indigent in Hamilton County at University and Childrenrsquos Hospitals It also provides funding for inmate health services tuberculosis control services and alcohol and drug treatment services The Community Mental Health Services Levy provides funding for planning coordinating and evaluating a network of services for the emotionally distressed and for the chronically or acutely mentally ill
The Mental Retardation and Developmental Disabilities Levy provides support programs and services to individuals with mental retardation and other developmental disabilities The Park District Levy provides funds to operate and maintain County parks The Computerized Police Information Center Levy provides funds for the County-wide computerized police information system The Senior Services Levy funds are used to provide and maintain a system of in-home care for Hamilton Countyrsquos elderly through the development coordination and implementation of services for older adultsUniversity Hospital receives funding from the The Zoological Park Services and Facilities Levy
Health and Hospitalization Services Levy provides funding for the Cincinnati Zoo and Botanical Gardens to help cover the operating costs at the zoo 12
Per Person County-Wide Residential Property Taxation Comparison
The graph below compares Hamilton Countyrsquos per person county-wide residential property tax billings for 2002 to those of the Ohio peer and neighboring counties In providing a broad array of levy-funded services Hamilton County voters tax residential property owners at a higher amount on a per person basis than any of the comparison counties
Members of Drake Centerrsquos interdisciplinary team of professionals
help a patient with his rehabilitation The Center receives moneys from the
Health and Hospitalization Services Levy
Senior Services Levy
funds help the Council on
Aging of Southwestern
Ohio provide recreation
through the Adult Day
Care program at Jewish
Vocational Services
13
Public School LeviesThe major component (5898) of Hamilton County residential property tax bills is for local schools Therefore this aspect of residential property taxation deserves special attention There are 22 school districts serving Hamilton County residents each of which bills at its own rate The chart immediately below shows the annual residential property tax for schools billed to the owner of a $100000 home in each of the respective school districts
2002 Annual
Projected 2004 Annual
Residential Residential School District
Property Tax Cost per $100000 Home
School District
Property Tax Cost per $100000 Home
Finneytown $1375 Finneytown $1271
Loveland $1241 Loveland $1175
Madeira $1203 Cincinnati $1147
Mariemont $1197 Madeira $1067
Winton Woods $1110 Mariemont $1064
Cincinnati $1107 Winton Woods $1019
Deer Park $1105 Deer Park $1012
Mt Healthy $1019 Wyoming $1011
St Bernard $999 St Bernard $961
Sycamore $991 Mt Healthy $948
Norwood $986 Sycamore $898
N College Hill $876 Forest Hills $897
Reading $862 Norwood $897
Wyoming $850 N College Hill $809
Oak Hills $843 Oak Hills $793
Northwest $840 Northwest $792
Forest Hills $825 Reading $784
Three Rivers $823 Three Rivers $764
Southwest $758 Princeton $759
Lockland $755 Southwest $746
Princeton $727 Lockland $737
Indian Hill $713 Indian Hill $712
14
These amounts assume the homeowner is receiving the 10 rollback 25 reduction and sales tax credit Information about these property tax programs is available in the 2000 Hamilton County Citizens Financial Report which is available on the Auditorrsquos website at wwwhamiltoncountyauditororg
Projection assumes no change in property values from 2003 and includes voter-approved levies for 2002 (Forest Hills Norwood and Wyoming) and May 2003 (Cincinnati and Princeton)
Mariemont strings
students are pictured
during a school holiday
concert Students in the
Mariemont City School
District can begin taking
strings at the elementary
level School districts
account for approximately
60 of residential property
taxes in Hamilton County
Members of a
Sycamore School District
art club display a sketch
of one of six murals that
will decorate the walls of
the FreeStoreFoodBank
downtown The murals
depict themes of dignity
friendship and generosity
15
In addition to residential property taxes schools also obtain revenue from other sources such as commercial property taxes and state and federal funding These school district revenues fund salaries instruction building operations administration pupil support and staff support As one indicator of the varying level of support these tax revenues provide between districts the chart below lists the enrollment (positioned next to the school districtrsquos name) and the per pupil expenditures for each of Hamilton Countyrsquos school districts
Enrollment and expenditure data obtained from the Ohio Department of Education
16
A teacher works with
students in an active
classroom setting in the
Forest Hills School District
The Finneytown Middle School choir
performs in the school districtrsquos performing
arts center
Young musicians in
the Finneytown School
District perform in the
school gymnasium Per
pupil expenditures for the
Countyrsquos school districts
range from $6521 to
$12875
About the Back Cover A Cincinnati Public Schools teacher works with students 17
Hamilton County Auditor Dusty Rhodes
138 East Court Street Cincinnati Ohio 45202
(513) 946-4000
wwwhamiltoncountyauditororg
Hamilton County Versus Ohio Peer and Neighboring CountiesComparison of Levies
Ohio countiesrsquo voters have discretion in choosing the amount and purpose of taxes that they levy on their property owners Therefore it is instructive to compare Hamilton Countyrsquos county-wide residential property tax levies to those of its neighboring Ohio counties (Butler Warren and Clermont) and to other Ohio highly populated counties (ldquoCounty-wide levyrdquo as used here refers to levies that are imposed on the entire county only and not just a portion of a county or on multiple counties)
Petting the animals
is a favorite activity at
the Cincinnati Zoo and
Botanical Gardens which is
supported by the Zoological
Park Services and Facilities
Levy The zoo levy is 1 of 10
voter-approved County-wide
levies
CRI is a contract agency of Hamilton Countyrsquos Mental
Health Board and thus receives some funding from the Mental
Health Services Levy Pictured here is a CRI vocational client
receiving on-the-job training for supermarket work
10
The chart below lists the types of county-wide residential property tax levies in each of the comparison Ohio counties along with their effective residential rates and the billings they generated for 2002 On page 12 is a brief description of each of the Hamilton County levies
Effective rate is the actual millage or tax rate a property tax owner pays after adjustments to full tax rates are made to negate the effects of property appreciation since a given levy was originally passed A comprehensive discussion of tax levies and how they work including terminology explanations is available in the 2000 Hamilton County Citizens Financial Report which is available on the Auditorrsquos website at wwwhamiltoncountyauditororg
Warren County has temporarily eliminated the collection of the 257 mills of inside general operating fund millage due to sufficient sales tax revenues
Background Photo The Hamilton County Childrenrsquos Services Levy makes up nearly 40 of Hamilton County Childrenrsquos Services
budget This agency worked with more than 8000 families in 2002 For that year Hamilton County billed over $22 million of taxes to
residential property owners to fund the Childrenrsquos Services Levy 11
Hamilton Countyrsquos County-Wide Residential Property Tax LeviesThe General Operating Levy may be used for any general government expenses such as Sheriff patrols jail operations court operations and social services The Museum Center Debt Service Levy covers the cost of paying for the debt used to renovate Cincinnatis historic Union Terminal into a museum center The Childrenrsquos Services Levy helps provide funding for investigating reports of child abuse and neglect protection for abused and neglected children aid and housing for abused and neglected children counseling assistance to families to reduce the risk of child abuse and neglect Juvenile Courtrsquos efforts in the review and oversight of child abuse neglect and dependency cases and operating Hillcrest Training School for male adolescents The Health and Hospitalization Services Levy Including Drake Center and Various Drug Court Programs primarily supports long-term care and rehab services at Drake Center This levyrsquos funds are also spent on County inmate health services and alcohol and
In 2002 Hamilton County Childrenrsquos
Services served more than 17700 children
drug treatment services A second Health and Hospitalization Services Levy Including University Hospital helps pay for the health and hospitalization services provided to the indigent in Hamilton County at University and Childrenrsquos Hospitals It also provides funding for inmate health services tuberculosis control services and alcohol and drug treatment services The Community Mental Health Services Levy provides funding for planning coordinating and evaluating a network of services for the emotionally distressed and for the chronically or acutely mentally ill
The Mental Retardation and Developmental Disabilities Levy provides support programs and services to individuals with mental retardation and other developmental disabilities The Park District Levy provides funds to operate and maintain County parks The Computerized Police Information Center Levy provides funds for the County-wide computerized police information system The Senior Services Levy funds are used to provide and maintain a system of in-home care for Hamilton Countyrsquos elderly through the development coordination and implementation of services for older adultsUniversity Hospital receives funding from the The Zoological Park Services and Facilities Levy
Health and Hospitalization Services Levy provides funding for the Cincinnati Zoo and Botanical Gardens to help cover the operating costs at the zoo 12
Per Person County-Wide Residential Property Taxation Comparison
The graph below compares Hamilton Countyrsquos per person county-wide residential property tax billings for 2002 to those of the Ohio peer and neighboring counties In providing a broad array of levy-funded services Hamilton County voters tax residential property owners at a higher amount on a per person basis than any of the comparison counties
Members of Drake Centerrsquos interdisciplinary team of professionals
help a patient with his rehabilitation The Center receives moneys from the
Health and Hospitalization Services Levy
Senior Services Levy
funds help the Council on
Aging of Southwestern
Ohio provide recreation
through the Adult Day
Care program at Jewish
Vocational Services
13
Public School LeviesThe major component (5898) of Hamilton County residential property tax bills is for local schools Therefore this aspect of residential property taxation deserves special attention There are 22 school districts serving Hamilton County residents each of which bills at its own rate The chart immediately below shows the annual residential property tax for schools billed to the owner of a $100000 home in each of the respective school districts
2002 Annual
Projected 2004 Annual
Residential Residential School District
Property Tax Cost per $100000 Home
School District
Property Tax Cost per $100000 Home
Finneytown $1375 Finneytown $1271
Loveland $1241 Loveland $1175
Madeira $1203 Cincinnati $1147
Mariemont $1197 Madeira $1067
Winton Woods $1110 Mariemont $1064
Cincinnati $1107 Winton Woods $1019
Deer Park $1105 Deer Park $1012
Mt Healthy $1019 Wyoming $1011
St Bernard $999 St Bernard $961
Sycamore $991 Mt Healthy $948
Norwood $986 Sycamore $898
N College Hill $876 Forest Hills $897
Reading $862 Norwood $897
Wyoming $850 N College Hill $809
Oak Hills $843 Oak Hills $793
Northwest $840 Northwest $792
Forest Hills $825 Reading $784
Three Rivers $823 Three Rivers $764
Southwest $758 Princeton $759
Lockland $755 Southwest $746
Princeton $727 Lockland $737
Indian Hill $713 Indian Hill $712
14
These amounts assume the homeowner is receiving the 10 rollback 25 reduction and sales tax credit Information about these property tax programs is available in the 2000 Hamilton County Citizens Financial Report which is available on the Auditorrsquos website at wwwhamiltoncountyauditororg
Projection assumes no change in property values from 2003 and includes voter-approved levies for 2002 (Forest Hills Norwood and Wyoming) and May 2003 (Cincinnati and Princeton)
Mariemont strings
students are pictured
during a school holiday
concert Students in the
Mariemont City School
District can begin taking
strings at the elementary
level School districts
account for approximately
60 of residential property
taxes in Hamilton County
Members of a
Sycamore School District
art club display a sketch
of one of six murals that
will decorate the walls of
the FreeStoreFoodBank
downtown The murals
depict themes of dignity
friendship and generosity
15
In addition to residential property taxes schools also obtain revenue from other sources such as commercial property taxes and state and federal funding These school district revenues fund salaries instruction building operations administration pupil support and staff support As one indicator of the varying level of support these tax revenues provide between districts the chart below lists the enrollment (positioned next to the school districtrsquos name) and the per pupil expenditures for each of Hamilton Countyrsquos school districts
Enrollment and expenditure data obtained from the Ohio Department of Education
16
A teacher works with
students in an active
classroom setting in the
Forest Hills School District
The Finneytown Middle School choir
performs in the school districtrsquos performing
arts center
Young musicians in
the Finneytown School
District perform in the
school gymnasium Per
pupil expenditures for the
Countyrsquos school districts
range from $6521 to
$12875
About the Back Cover A Cincinnati Public Schools teacher works with students 17
Hamilton County Auditor Dusty Rhodes
138 East Court Street Cincinnati Ohio 45202
(513) 946-4000
wwwhamiltoncountyauditororg
The chart below lists the types of county-wide residential property tax levies in each of the comparison Ohio counties along with their effective residential rates and the billings they generated for 2002 On page 12 is a brief description of each of the Hamilton County levies
Effective rate is the actual millage or tax rate a property tax owner pays after adjustments to full tax rates are made to negate the effects of property appreciation since a given levy was originally passed A comprehensive discussion of tax levies and how they work including terminology explanations is available in the 2000 Hamilton County Citizens Financial Report which is available on the Auditorrsquos website at wwwhamiltoncountyauditororg
Warren County has temporarily eliminated the collection of the 257 mills of inside general operating fund millage due to sufficient sales tax revenues
Background Photo The Hamilton County Childrenrsquos Services Levy makes up nearly 40 of Hamilton County Childrenrsquos Services
budget This agency worked with more than 8000 families in 2002 For that year Hamilton County billed over $22 million of taxes to
residential property owners to fund the Childrenrsquos Services Levy 11
Hamilton Countyrsquos County-Wide Residential Property Tax LeviesThe General Operating Levy may be used for any general government expenses such as Sheriff patrols jail operations court operations and social services The Museum Center Debt Service Levy covers the cost of paying for the debt used to renovate Cincinnatis historic Union Terminal into a museum center The Childrenrsquos Services Levy helps provide funding for investigating reports of child abuse and neglect protection for abused and neglected children aid and housing for abused and neglected children counseling assistance to families to reduce the risk of child abuse and neglect Juvenile Courtrsquos efforts in the review and oversight of child abuse neglect and dependency cases and operating Hillcrest Training School for male adolescents The Health and Hospitalization Services Levy Including Drake Center and Various Drug Court Programs primarily supports long-term care and rehab services at Drake Center This levyrsquos funds are also spent on County inmate health services and alcohol and
In 2002 Hamilton County Childrenrsquos
Services served more than 17700 children
drug treatment services A second Health and Hospitalization Services Levy Including University Hospital helps pay for the health and hospitalization services provided to the indigent in Hamilton County at University and Childrenrsquos Hospitals It also provides funding for inmate health services tuberculosis control services and alcohol and drug treatment services The Community Mental Health Services Levy provides funding for planning coordinating and evaluating a network of services for the emotionally distressed and for the chronically or acutely mentally ill
The Mental Retardation and Developmental Disabilities Levy provides support programs and services to individuals with mental retardation and other developmental disabilities The Park District Levy provides funds to operate and maintain County parks The Computerized Police Information Center Levy provides funds for the County-wide computerized police information system The Senior Services Levy funds are used to provide and maintain a system of in-home care for Hamilton Countyrsquos elderly through the development coordination and implementation of services for older adultsUniversity Hospital receives funding from the The Zoological Park Services and Facilities Levy
Health and Hospitalization Services Levy provides funding for the Cincinnati Zoo and Botanical Gardens to help cover the operating costs at the zoo 12
Per Person County-Wide Residential Property Taxation Comparison
The graph below compares Hamilton Countyrsquos per person county-wide residential property tax billings for 2002 to those of the Ohio peer and neighboring counties In providing a broad array of levy-funded services Hamilton County voters tax residential property owners at a higher amount on a per person basis than any of the comparison counties
Members of Drake Centerrsquos interdisciplinary team of professionals
help a patient with his rehabilitation The Center receives moneys from the
Health and Hospitalization Services Levy
Senior Services Levy
funds help the Council on
Aging of Southwestern
Ohio provide recreation
through the Adult Day
Care program at Jewish
Vocational Services
13
Public School LeviesThe major component (5898) of Hamilton County residential property tax bills is for local schools Therefore this aspect of residential property taxation deserves special attention There are 22 school districts serving Hamilton County residents each of which bills at its own rate The chart immediately below shows the annual residential property tax for schools billed to the owner of a $100000 home in each of the respective school districts
2002 Annual
Projected 2004 Annual
Residential Residential School District
Property Tax Cost per $100000 Home
School District
Property Tax Cost per $100000 Home
Finneytown $1375 Finneytown $1271
Loveland $1241 Loveland $1175
Madeira $1203 Cincinnati $1147
Mariemont $1197 Madeira $1067
Winton Woods $1110 Mariemont $1064
Cincinnati $1107 Winton Woods $1019
Deer Park $1105 Deer Park $1012
Mt Healthy $1019 Wyoming $1011
St Bernard $999 St Bernard $961
Sycamore $991 Mt Healthy $948
Norwood $986 Sycamore $898
N College Hill $876 Forest Hills $897
Reading $862 Norwood $897
Wyoming $850 N College Hill $809
Oak Hills $843 Oak Hills $793
Northwest $840 Northwest $792
Forest Hills $825 Reading $784
Three Rivers $823 Three Rivers $764
Southwest $758 Princeton $759
Lockland $755 Southwest $746
Princeton $727 Lockland $737
Indian Hill $713 Indian Hill $712
14
These amounts assume the homeowner is receiving the 10 rollback 25 reduction and sales tax credit Information about these property tax programs is available in the 2000 Hamilton County Citizens Financial Report which is available on the Auditorrsquos website at wwwhamiltoncountyauditororg
Projection assumes no change in property values from 2003 and includes voter-approved levies for 2002 (Forest Hills Norwood and Wyoming) and May 2003 (Cincinnati and Princeton)
Mariemont strings
students are pictured
during a school holiday
concert Students in the
Mariemont City School
District can begin taking
strings at the elementary
level School districts
account for approximately
60 of residential property
taxes in Hamilton County
Members of a
Sycamore School District
art club display a sketch
of one of six murals that
will decorate the walls of
the FreeStoreFoodBank
downtown The murals
depict themes of dignity
friendship and generosity
15
In addition to residential property taxes schools also obtain revenue from other sources such as commercial property taxes and state and federal funding These school district revenues fund salaries instruction building operations administration pupil support and staff support As one indicator of the varying level of support these tax revenues provide between districts the chart below lists the enrollment (positioned next to the school districtrsquos name) and the per pupil expenditures for each of Hamilton Countyrsquos school districts
Enrollment and expenditure data obtained from the Ohio Department of Education
16
A teacher works with
students in an active
classroom setting in the
Forest Hills School District
The Finneytown Middle School choir
performs in the school districtrsquos performing
arts center
Young musicians in
the Finneytown School
District perform in the
school gymnasium Per
pupil expenditures for the
Countyrsquos school districts
range from $6521 to
$12875
About the Back Cover A Cincinnati Public Schools teacher works with students 17
Hamilton County Auditor Dusty Rhodes
138 East Court Street Cincinnati Ohio 45202
(513) 946-4000
wwwhamiltoncountyauditororg
Hamilton Countyrsquos County-Wide Residential Property Tax LeviesThe General Operating Levy may be used for any general government expenses such as Sheriff patrols jail operations court operations and social services The Museum Center Debt Service Levy covers the cost of paying for the debt used to renovate Cincinnatis historic Union Terminal into a museum center The Childrenrsquos Services Levy helps provide funding for investigating reports of child abuse and neglect protection for abused and neglected children aid and housing for abused and neglected children counseling assistance to families to reduce the risk of child abuse and neglect Juvenile Courtrsquos efforts in the review and oversight of child abuse neglect and dependency cases and operating Hillcrest Training School for male adolescents The Health and Hospitalization Services Levy Including Drake Center and Various Drug Court Programs primarily supports long-term care and rehab services at Drake Center This levyrsquos funds are also spent on County inmate health services and alcohol and
In 2002 Hamilton County Childrenrsquos
Services served more than 17700 children
drug treatment services A second Health and Hospitalization Services Levy Including University Hospital helps pay for the health and hospitalization services provided to the indigent in Hamilton County at University and Childrenrsquos Hospitals It also provides funding for inmate health services tuberculosis control services and alcohol and drug treatment services The Community Mental Health Services Levy provides funding for planning coordinating and evaluating a network of services for the emotionally distressed and for the chronically or acutely mentally ill
The Mental Retardation and Developmental Disabilities Levy provides support programs and services to individuals with mental retardation and other developmental disabilities The Park District Levy provides funds to operate and maintain County parks The Computerized Police Information Center Levy provides funds for the County-wide computerized police information system The Senior Services Levy funds are used to provide and maintain a system of in-home care for Hamilton Countyrsquos elderly through the development coordination and implementation of services for older adultsUniversity Hospital receives funding from the The Zoological Park Services and Facilities Levy
Health and Hospitalization Services Levy provides funding for the Cincinnati Zoo and Botanical Gardens to help cover the operating costs at the zoo 12
Per Person County-Wide Residential Property Taxation Comparison
The graph below compares Hamilton Countyrsquos per person county-wide residential property tax billings for 2002 to those of the Ohio peer and neighboring counties In providing a broad array of levy-funded services Hamilton County voters tax residential property owners at a higher amount on a per person basis than any of the comparison counties
Members of Drake Centerrsquos interdisciplinary team of professionals
help a patient with his rehabilitation The Center receives moneys from the
Health and Hospitalization Services Levy
Senior Services Levy
funds help the Council on
Aging of Southwestern
Ohio provide recreation
through the Adult Day
Care program at Jewish
Vocational Services
13
Public School LeviesThe major component (5898) of Hamilton County residential property tax bills is for local schools Therefore this aspect of residential property taxation deserves special attention There are 22 school districts serving Hamilton County residents each of which bills at its own rate The chart immediately below shows the annual residential property tax for schools billed to the owner of a $100000 home in each of the respective school districts
2002 Annual
Projected 2004 Annual
Residential Residential School District
Property Tax Cost per $100000 Home
School District
Property Tax Cost per $100000 Home
Finneytown $1375 Finneytown $1271
Loveland $1241 Loveland $1175
Madeira $1203 Cincinnati $1147
Mariemont $1197 Madeira $1067
Winton Woods $1110 Mariemont $1064
Cincinnati $1107 Winton Woods $1019
Deer Park $1105 Deer Park $1012
Mt Healthy $1019 Wyoming $1011
St Bernard $999 St Bernard $961
Sycamore $991 Mt Healthy $948
Norwood $986 Sycamore $898
N College Hill $876 Forest Hills $897
Reading $862 Norwood $897
Wyoming $850 N College Hill $809
Oak Hills $843 Oak Hills $793
Northwest $840 Northwest $792
Forest Hills $825 Reading $784
Three Rivers $823 Three Rivers $764
Southwest $758 Princeton $759
Lockland $755 Southwest $746
Princeton $727 Lockland $737
Indian Hill $713 Indian Hill $712
14
These amounts assume the homeowner is receiving the 10 rollback 25 reduction and sales tax credit Information about these property tax programs is available in the 2000 Hamilton County Citizens Financial Report which is available on the Auditorrsquos website at wwwhamiltoncountyauditororg
Projection assumes no change in property values from 2003 and includes voter-approved levies for 2002 (Forest Hills Norwood and Wyoming) and May 2003 (Cincinnati and Princeton)
Mariemont strings
students are pictured
during a school holiday
concert Students in the
Mariemont City School
District can begin taking
strings at the elementary
level School districts
account for approximately
60 of residential property
taxes in Hamilton County
Members of a
Sycamore School District
art club display a sketch
of one of six murals that
will decorate the walls of
the FreeStoreFoodBank
downtown The murals
depict themes of dignity
friendship and generosity
15
In addition to residential property taxes schools also obtain revenue from other sources such as commercial property taxes and state and federal funding These school district revenues fund salaries instruction building operations administration pupil support and staff support As one indicator of the varying level of support these tax revenues provide between districts the chart below lists the enrollment (positioned next to the school districtrsquos name) and the per pupil expenditures for each of Hamilton Countyrsquos school districts
Enrollment and expenditure data obtained from the Ohio Department of Education
16
A teacher works with
students in an active
classroom setting in the
Forest Hills School District
The Finneytown Middle School choir
performs in the school districtrsquos performing
arts center
Young musicians in
the Finneytown School
District perform in the
school gymnasium Per
pupil expenditures for the
Countyrsquos school districts
range from $6521 to
$12875
About the Back Cover A Cincinnati Public Schools teacher works with students 17
Hamilton County Auditor Dusty Rhodes
138 East Court Street Cincinnati Ohio 45202
(513) 946-4000
wwwhamiltoncountyauditororg
Per Person County-Wide Residential Property Taxation Comparison
The graph below compares Hamilton Countyrsquos per person county-wide residential property tax billings for 2002 to those of the Ohio peer and neighboring counties In providing a broad array of levy-funded services Hamilton County voters tax residential property owners at a higher amount on a per person basis than any of the comparison counties
Members of Drake Centerrsquos interdisciplinary team of professionals
help a patient with his rehabilitation The Center receives moneys from the
Health and Hospitalization Services Levy
Senior Services Levy
funds help the Council on
Aging of Southwestern
Ohio provide recreation
through the Adult Day
Care program at Jewish
Vocational Services
13
Public School LeviesThe major component (5898) of Hamilton County residential property tax bills is for local schools Therefore this aspect of residential property taxation deserves special attention There are 22 school districts serving Hamilton County residents each of which bills at its own rate The chart immediately below shows the annual residential property tax for schools billed to the owner of a $100000 home in each of the respective school districts
2002 Annual
Projected 2004 Annual
Residential Residential School District
Property Tax Cost per $100000 Home
School District
Property Tax Cost per $100000 Home
Finneytown $1375 Finneytown $1271
Loveland $1241 Loveland $1175
Madeira $1203 Cincinnati $1147
Mariemont $1197 Madeira $1067
Winton Woods $1110 Mariemont $1064
Cincinnati $1107 Winton Woods $1019
Deer Park $1105 Deer Park $1012
Mt Healthy $1019 Wyoming $1011
St Bernard $999 St Bernard $961
Sycamore $991 Mt Healthy $948
Norwood $986 Sycamore $898
N College Hill $876 Forest Hills $897
Reading $862 Norwood $897
Wyoming $850 N College Hill $809
Oak Hills $843 Oak Hills $793
Northwest $840 Northwest $792
Forest Hills $825 Reading $784
Three Rivers $823 Three Rivers $764
Southwest $758 Princeton $759
Lockland $755 Southwest $746
Princeton $727 Lockland $737
Indian Hill $713 Indian Hill $712
14
These amounts assume the homeowner is receiving the 10 rollback 25 reduction and sales tax credit Information about these property tax programs is available in the 2000 Hamilton County Citizens Financial Report which is available on the Auditorrsquos website at wwwhamiltoncountyauditororg
Projection assumes no change in property values from 2003 and includes voter-approved levies for 2002 (Forest Hills Norwood and Wyoming) and May 2003 (Cincinnati and Princeton)
Mariemont strings
students are pictured
during a school holiday
concert Students in the
Mariemont City School
District can begin taking
strings at the elementary
level School districts
account for approximately
60 of residential property
taxes in Hamilton County
Members of a
Sycamore School District
art club display a sketch
of one of six murals that
will decorate the walls of
the FreeStoreFoodBank
downtown The murals
depict themes of dignity
friendship and generosity
15
In addition to residential property taxes schools also obtain revenue from other sources such as commercial property taxes and state and federal funding These school district revenues fund salaries instruction building operations administration pupil support and staff support As one indicator of the varying level of support these tax revenues provide between districts the chart below lists the enrollment (positioned next to the school districtrsquos name) and the per pupil expenditures for each of Hamilton Countyrsquos school districts
Enrollment and expenditure data obtained from the Ohio Department of Education
16
A teacher works with
students in an active
classroom setting in the
Forest Hills School District
The Finneytown Middle School choir
performs in the school districtrsquos performing
arts center
Young musicians in
the Finneytown School
District perform in the
school gymnasium Per
pupil expenditures for the
Countyrsquos school districts
range from $6521 to
$12875
About the Back Cover A Cincinnati Public Schools teacher works with students 17
Hamilton County Auditor Dusty Rhodes
138 East Court Street Cincinnati Ohio 45202
(513) 946-4000
wwwhamiltoncountyauditororg
Public School LeviesThe major component (5898) of Hamilton County residential property tax bills is for local schools Therefore this aspect of residential property taxation deserves special attention There are 22 school districts serving Hamilton County residents each of which bills at its own rate The chart immediately below shows the annual residential property tax for schools billed to the owner of a $100000 home in each of the respective school districts
2002 Annual
Projected 2004 Annual
Residential Residential School District
Property Tax Cost per $100000 Home
School District
Property Tax Cost per $100000 Home
Finneytown $1375 Finneytown $1271
Loveland $1241 Loveland $1175
Madeira $1203 Cincinnati $1147
Mariemont $1197 Madeira $1067
Winton Woods $1110 Mariemont $1064
Cincinnati $1107 Winton Woods $1019
Deer Park $1105 Deer Park $1012
Mt Healthy $1019 Wyoming $1011
St Bernard $999 St Bernard $961
Sycamore $991 Mt Healthy $948
Norwood $986 Sycamore $898
N College Hill $876 Forest Hills $897
Reading $862 Norwood $897
Wyoming $850 N College Hill $809
Oak Hills $843 Oak Hills $793
Northwest $840 Northwest $792
Forest Hills $825 Reading $784
Three Rivers $823 Three Rivers $764
Southwest $758 Princeton $759
Lockland $755 Southwest $746
Princeton $727 Lockland $737
Indian Hill $713 Indian Hill $712
14
These amounts assume the homeowner is receiving the 10 rollback 25 reduction and sales tax credit Information about these property tax programs is available in the 2000 Hamilton County Citizens Financial Report which is available on the Auditorrsquos website at wwwhamiltoncountyauditororg
Projection assumes no change in property values from 2003 and includes voter-approved levies for 2002 (Forest Hills Norwood and Wyoming) and May 2003 (Cincinnati and Princeton)
Mariemont strings
students are pictured
during a school holiday
concert Students in the
Mariemont City School
District can begin taking
strings at the elementary
level School districts
account for approximately
60 of residential property
taxes in Hamilton County
Members of a
Sycamore School District
art club display a sketch
of one of six murals that
will decorate the walls of
the FreeStoreFoodBank
downtown The murals
depict themes of dignity
friendship and generosity
15
In addition to residential property taxes schools also obtain revenue from other sources such as commercial property taxes and state and federal funding These school district revenues fund salaries instruction building operations administration pupil support and staff support As one indicator of the varying level of support these tax revenues provide between districts the chart below lists the enrollment (positioned next to the school districtrsquos name) and the per pupil expenditures for each of Hamilton Countyrsquos school districts
Enrollment and expenditure data obtained from the Ohio Department of Education
16
A teacher works with
students in an active
classroom setting in the
Forest Hills School District
The Finneytown Middle School choir
performs in the school districtrsquos performing
arts center
Young musicians in
the Finneytown School
District perform in the
school gymnasium Per
pupil expenditures for the
Countyrsquos school districts
range from $6521 to
$12875
About the Back Cover A Cincinnati Public Schools teacher works with students 17
Hamilton County Auditor Dusty Rhodes
138 East Court Street Cincinnati Ohio 45202
(513) 946-4000
wwwhamiltoncountyauditororg
Mariemont strings
students are pictured
during a school holiday
concert Students in the
Mariemont City School
District can begin taking
strings at the elementary
level School districts
account for approximately
60 of residential property
taxes in Hamilton County
Members of a
Sycamore School District
art club display a sketch
of one of six murals that
will decorate the walls of
the FreeStoreFoodBank
downtown The murals
depict themes of dignity
friendship and generosity
15
In addition to residential property taxes schools also obtain revenue from other sources such as commercial property taxes and state and federal funding These school district revenues fund salaries instruction building operations administration pupil support and staff support As one indicator of the varying level of support these tax revenues provide between districts the chart below lists the enrollment (positioned next to the school districtrsquos name) and the per pupil expenditures for each of Hamilton Countyrsquos school districts
Enrollment and expenditure data obtained from the Ohio Department of Education
16
A teacher works with
students in an active
classroom setting in the
Forest Hills School District
The Finneytown Middle School choir
performs in the school districtrsquos performing
arts center
Young musicians in
the Finneytown School
District perform in the
school gymnasium Per
pupil expenditures for the
Countyrsquos school districts
range from $6521 to
$12875
About the Back Cover A Cincinnati Public Schools teacher works with students 17
Hamilton County Auditor Dusty Rhodes
138 East Court Street Cincinnati Ohio 45202
(513) 946-4000
wwwhamiltoncountyauditororg
In addition to residential property taxes schools also obtain revenue from other sources such as commercial property taxes and state and federal funding These school district revenues fund salaries instruction building operations administration pupil support and staff support As one indicator of the varying level of support these tax revenues provide between districts the chart below lists the enrollment (positioned next to the school districtrsquos name) and the per pupil expenditures for each of Hamilton Countyrsquos school districts
Enrollment and expenditure data obtained from the Ohio Department of Education
16
A teacher works with
students in an active
classroom setting in the
Forest Hills School District
The Finneytown Middle School choir
performs in the school districtrsquos performing
arts center
Young musicians in
the Finneytown School
District perform in the
school gymnasium Per
pupil expenditures for the
Countyrsquos school districts
range from $6521 to
$12875
About the Back Cover A Cincinnati Public Schools teacher works with students 17
Hamilton County Auditor Dusty Rhodes
138 East Court Street Cincinnati Ohio 45202
(513) 946-4000
wwwhamiltoncountyauditororg
A teacher works with
students in an active
classroom setting in the
Forest Hills School District
The Finneytown Middle School choir
performs in the school districtrsquos performing
arts center
Young musicians in
the Finneytown School
District perform in the
school gymnasium Per
pupil expenditures for the
Countyrsquos school districts
range from $6521 to
$12875
About the Back Cover A Cincinnati Public Schools teacher works with students 17
Hamilton County Auditor Dusty Rhodes
138 East Court Street Cincinnati Ohio 45202
(513) 946-4000
wwwhamiltoncountyauditororg
Hamilton County Auditor Dusty Rhodes
138 East Court Street Cincinnati Ohio 45202
(513) 946-4000
wwwhamiltoncountyauditororg
