Frequently Asked Questions

The Ohio Department of Taxation has compiled a list of frequently asked questions covering many different categories.

To view the questions, click on the "Select Category" bar and then click on the category you are interested in.  A list of questions will appear pertaining to that category. Then click on the question you are inquiring about and the answer will appear.

Is this a tax increase for Ohioans?

  • The tax received by the levying entity will not change.
  • Discontinuation of the state subsidy provides more transparency. Homeowners are responsible for paying their property taxes instead of having all Ohioans subsidize the property tax payments through income and sales tax revenues.
  • The rollbacks were adopted in conjunction with the implementation of income tax in the 1970s. Now that the income tax rate is being reduced, it makes sense to reduce the rollbacks.
  • The financial shift to the owner of a $100,000 home is only $0.37 per month per mill.
  • Rollback Change, Taxpayer Impact Example


    Current Law

    Proposed Law

    Home Market Value

    $100,000

    $100,000

    Assessment Rate

    35%

    35%

    Assessed Value

    $35,000

    $35,000




    1 mill levy first approved in November 2013

    0.001

    0.001




    Tax Levied

    $35.00

    $35.00

    10% & 2.5% Rollback

    ($4.38)

    0




    Tax Charged

    $30.63

    $35.00




    Annual impact


    $4.38

    Monthly impact


    $0.37

  • Rollback reimbursement will continue on all existing levies and levies approved at the August 2013 election.  Renewals approved in November and thereafter will qualify. Replacement levies, new levies, and the additional portion of a renewal with increase will not qualify for rollback reimbursement.

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