Hamilton County Ohio Treasurer's Office

 Robert A. Goering 

 

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Real Estate Tax Terms

                                          REAL ESTATE TAX BILL TERMS

 

                                                    TAX CALCULATION TERMS


 BOOK PLAT PARCEL -- Legal description to identify each property in Hamilton County.

 MARKET VALUE --The market value of property is determined by reappraisals done by the County Auditor.

 ASSESSED VALUE -- Assessed Value is 35% of the Market Value of the property. In Ohio, property taxes are levied against the Assessed Value.

 REDUCTION FACTOR -- Maintains the existing level of taxes paid on voted millage. The taxing district collects the same

 amount of revenue that was voted regardless of increased property values, except for added value from new construction.

 

 10% ROLLBACK --Tax relief measure adopted by the state legislature, which grants a 10% rollback on certain classes of property,

 including residential and most agricultural properties per the Ohio Revised Code.

 

 2.5% ROLLBACK -- Applicable to owner-occupied homes (O.R.C. 323.152(B)). Qualifying owner-occupied property will also receive the stadium sales tax credit. 

 Note:  this is a function of the Hamilton County Auditor's Office.  If you have questions, call (513) 946-4099.

 

 HOMESTEAD (REDUCTION) -- A credit given to residential property owners who meet ownership and age or disability requirements.   

 Call the Homestead office at (513) 946-4099 or check the Homestead page of the Auditor's website, www.hamiltoncounty auditor.org  for information. 

 The application period is the first Monday in January through the first Monday in June of each year.   

 MILL -- A mill is $1 for each $1,000 of assessed value. Tax rates are computed in mills.

 TAXING DISTRICT/CLASS -- Identification number of your tax district.  Hamilton County has 117 tax districts. 

 Also indicated in this box is whether property is residential, agricultural, industrial, commercial, utility, or exempted.

 PROPERTY OWNER --The current owner of the property as indicated by property records in the Hamilton County Auditor's Office.

 PROPERTY DESCRIPTION -- Legal description of the property as indicated by records in the Hamilton County Auditor's Office.

 FULL TAX RATE (mills) -- Total millage for the year, most of which is approved by voters in the taxing district.

 EFFECTIVE TAX RATE (mills) --The annual total millage LESS state mandated reductions.  This is expressed in mills, not dollars.

 SALES TAX CREDIT -- Property tax credit, resulting from the March 19, 1996 voter approval of the stadium sales tax.

 LAND -- Value of land as determined by the Hamilton County Auditor.

 BUILDING -- Value of the house and other buildings on the property as determined by the Auditor.

 GROSS REAL ESTATE TAX -- Amount of real estate taxes before credits (state rollbacks and tax credits) are deducted.

 HALF YEAR REAL ESTATE TAXES -- Represents one-half (half-year) of the full year tax, before adjustments for assessments and/or delinquency.

 FULL YEAR AMOUNT -- Represents full year tax, and reflects any adjustments for assessments and/or delinquency.

 AMOUNT DUE BY -- Amount due by date indicated without a penalty.

 HALF YEAR AMOUNT DUE -- Represents one-half (half-year) of the full year tax, and reflects any adjustments for assessments and/or delinquency.

 

 CURRENT ASSESSMENT -- Represents a special charge to pay for certain services and/or improvements such as sewers, lighting, urban forestry, etc.

 DELINQUENT ASSESSMENT -- Assessments which are past due.

 DELINQUENT REAL ESTATE -- Real estate taxes which are past due.

 TAX DISTRIBUTION -- How much (in Dollar amounts) each taxing authority gets of this semi-annual tax bill. Most are voted levies.

                                                    TAX DISTRIBUTION TERMS


 SCHOOL DISTRICT, TOWNSHIP, CITY/VILLAGE -- The size and duration of these levies will vary depending on property location. 

 Funds are used for local school and government operations.  Also some Special District levies are included. 

 For more information, contact the local administrative offices of the sponsoring agency.

 

 JOINT VOCATIONAL SCHOOL -- For all school districts in Hamilton County except Cincinnati and Northwest, the

 Great Oaks Institute of Technology and Career Development levy is 2.70 mills, 10 years, expires TY 2018

 For more information, contact the Great Oaks Joint Vocational School District (513) 771-8840.

 

 In the Northwest School District, the Butler Tech & Career Development levy is 1.93 mills continuing.

 For more information contact (513) 645-8231.

 

 COUNTY GENERAL FUND -- 2.26 mills, continuing.  Millage is statutory, not subject to voter approval.  Funds county government operations. 

 For more information, contact the Board of Hamilton County Commissioners, (513) 946-4400.

 

 PUBLIC LIBRARY -- 1.00 mill, 5 years, expirers TY 2013. Provides operating expenses and capital improvements 

 for the Public Library of Cincinnati and Hamilton County. (513) 369-4595

 

 FAMILY SERVICE/TREATMENT -- .34 mills, 5 years, expires TY 2013. Supplements the county general fund to provide

 family health &  hospitalization services and treatment programs including, but not limited to those provided by agreement with Talbert House.

 

 HEALTH/HOSPITAL CARE-INDIGENT -- 4.07 mills, 3 years, expires TY 2013.  Funds indigent care services provided by University 

 and Children's Hospitals. For more information, contact University Hospital, (513) 558-1000.

 

 MENTAL HEALTH LEVY -- 2.99 mills, 5 years, expires TY 2016.  Funds treatment, rehab programs and facilities for children,

 adults, and elderly of Hamilton County. For information, contact the Hamilton County Community Mental Health Board, (513) 946-8600.

 

 DEVELOPMENTAL DISABILITIES -- 4.13 mills, 5 years, expires TY 2013.  Funds the Hamilton County Board of

 Developmental Disabilities' school, adult training, residential and community programs.  For more information, contact the

 Hamilton County Board of Developmental Disabilities, (513) 794-3300.

 

 PARK DISTRICT -- 1.03 mills.   1.00 mill voted, 15 years, expires TY 2016.  .03 mill is statutory, not subject to voter approval. 

 Funds conservation of natural resources, parkland acquisition, improvements and operation of the Hamilton County Park District. 

 For more information, contact the Hamilton County Park District, (513) 521-PARK.

 

 CRIME INFORMATION CENTER -- .54 mills, continuing.  Funds the operation of the Regional Crime Information Center, which

 provides computerized information systems to all Hamilton County law enforcement agencies. 

 For more information, contact  the Regional Computer Center, (513) 352-6400.

 

 CHILDREN SERVICES -- 2.77 mills, 5 years, expires TY 2015.  Provides for services, care, and the placement of abused, neglected 

 and dependent children. For more information, contact the Hamilton County Department of Human Services, (513) 946-1000.

 

 SENIOR SERVICES -- 1.29 mills, 5 years, expires TY 2016.  Provides in-home services to the elderly of Hamilton County to help

 them remain independent in their own homes.  For more information, contact The Council on Aging, (513) 721-1025.

 ZOOLOGICAL PARK -- .46 mills, 5 years, expires TY 2012. Helps fund operations and major maintenance of the Cincinnati Zoo. 

 MUSEUM LEVY -- .18 mills, 5 years, expires TY 2013.  Provides for maintenance, operation and repair of the Cincinnati Union Terminal,

 occupied by the Cincinnati Museum Center.  For more information, contact the Museum Center, (513) 287-7000.

 

     

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