Rate Breakdown

Property taxes in Licking County are calculated by multiplying the assessed value (minus exemptions) by the total local millage rate.

How Property Tax Works in Licking County

In Licking County, property taxes are determined by a combination of your property’s assessed value and the local tax millage rates. The Licking County Auditor is responsible for appraising all real property every six years, with a triennial update occurring in the third year to reflect current market conditions. The "assessed value" is legally defined as 35% of the property's appraised market value.

The total tax rate, expressed in mills (one dollar per $1,000 of assessed value), is composed of levies approved by voters for schools, townships, villages, and county services. Because property taxes are based on these local levies, your total bill is directly tied to the specific taxing district in which your property is located. Consequently, even homes with similar market values may have different tax obligations depending on their school district and local infrastructure requirements.

Available Exemptions

Ohio offers several programs to reduce the property tax burden for eligible residents. These exemptions are managed at the state level but administered through the Licking County Auditor’s office:

• Homestead Exemption: This program allows senior citizens (65 and older) and permanently disabled homeowners to shield a portion of their home's value from taxation. Eligibility is based on total household income.
• Disabled Veteran Exemption: Veterans with a service-connected disability rating of 100% from the U.S. Department of Veterans Affairs may qualify for an enhanced homestead exemption, which provides a larger reduction in taxable value.
• Owner-Occupancy Credit: While this credit was phased out for new levies in 2013, homeowners who previously qualified continue to receive a 2.5% reduction on their tax bills for their primary residence.

Payment Schedule & Deadlines

Property taxes in Licking County are collected in two semi-annual installments. The first half is typically due in mid-February, and the second half is due in mid-July. The Licking County Treasurer’s office provides multiple payment methods, including online portals, mail, and in-person drop-off locations.

It is critical to meet these deadlines to avoid penalties. Under Ohio law, a 10% penalty is applied to any late payment, and additional interest may accrue on delinquent balances. If you are struggling to make a payment, contact the Treasurer’s office immediately to discuss potential payment plans or to ensure you are not missing out on qualifying tax deferral options.

Appealing Your Assessment

If you believe the Auditor’s appraised value of your property is higher than its true market value, you have the right to file an appeal. The process begins with the Licking County Board of Revision (BOR). Homeowners must file a formal complaint (Form DTE 1) with the Auditor’s office, typically between January 1 and March 31 of the current tax year.

During the appeal, you are responsible for providing evidence to support your claim, such as recent independent appraisals, closing statements from a recent purchase, or data regarding comparable home sales in your immediate neighborhood. The BOR will review your evidence and may schedule a hearing to determine if a value adjustment is warranted.