Real Estate Tax

Real estate taxes are due August 2nd, 2024.The money collected from real estate taxes helps fund local schools and social service agencies, cities, townships, and the county. Your tax bill is fundamentally based on the tax rate multiplied by your property valuation.

Tax Calculation and Property Valuation:
Real estate taxes are calculated annually by the County Auditor.

Property taxes are charged as "mills". One mill is one-thousandth of a dollar - this equates to one-tenth of a cent, or $.001.

Ohio residents pay a base tax rate of 10 mills. This base rate comes from the Ohio Constitution, and is meant to provide all governmental units with a base amount of operating revenue. In addition to the base rate, voters can approve additional funds for roads, schools, libraries, and other governmental services.
Calculator and Coins

The Auditor is also responsible for determining a property's fair market value as part of the calculation process. The Auditor uses the fair market value to determine a property's taxable value, which is 35% of the fair market value. The Auditor is required to do a reappraisal once every six years and a value update in the third year following the reappraisal. If you do not agree with the appraised value of your property, you may file an appeal between January 1 and March 31 of each year. Please click here for further information.

To arrive at the base amount of property taxes, the Auditor multiplies the property's taxable value by the total mill rate, and divides by 1,000.

House Model on Desk Special Assessments:
In addition to the base property tax, taxpayers may be subject to special assessments. A special assessment can be added for certain projects, including weed removal, curb repair, etc. Special Assessments can be levied by a city, village, township, or county office. The base property tax, levies, and any special assessments form the tax bill. 

The Auditor is legally required to account for these assessments, list them separately on tax bills, and return collected funds to the local government which levied the assessment. For more information, please visit the Auditors website

Base Property Tax + Levies + Special Assessments = Total Property Tax

Reduction Credits:The total property tax amount may be reduced by reduction credits, such as the Homestead Exemption and/or the Owner-Occupancy Credit that are administrated by the Auditor's Office. For more information, please click here.

Total Property Tax - Reduction Credits = Property Tax Owed

Tax Collection:
Real estate taxes are collected by the County Treasurer twice each year. The first half due date is typically in mid to late February and the second half due date is usually in early August. The due date will be provided on your semi-annual tax bill and will be posted on our homepage during collection periods. Click here to see the yearly collection timeline. 

In Ohio, taxes for the previous year are collected during the current year. This is known as arrears.