Rate Breakdown

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

How Property Tax Works in Logan County

In Logan County, property taxes are determined by the assessed value of your real estate and the local tax millage rates. The Logan County Auditor is responsible for determining the market value of all properties through a sexennial reappraisal process, which occurs every six years, with an update performed in the third year. By Ohio law, property is assessed at 35% of its appraised market value; this figure is known as the "taxable value."

Once the taxable value is established, the local effective tax rate—expressed in mills—is applied. One mill represents $1 of tax for every $1,000 of taxable value. These rates are a combination of state-mandated minimums and local voter-approved levies for schools, townships, libraries, and county services. Because these levies fluctuate based on ballot initiatives, your total tax liability may change annually even if your property's assessed value remains stable.

Available Exemptions

Ohio offers several tax relief programs designed to reduce the burden on specific homeowner groups. These exemptions are administered through the County Auditor’s office:

• Homestead Exemption: Available to senior citizens (age 65 and older) and individuals with permanent disabilities who meet specific income requirements. This program shields a portion of the market value of your primary residence from taxation.
• Disabled Veteran Exemption: A specialized version of the Homestead Exemption for veterans with a 100% service-connected disability rating. This program provides a higher exemption amount compared to the standard homestead program.
• Owner-Occupancy Credit: A tax reduction provided to homeowners who reside in their property as their primary place of residence. Note that this credit is generally applied to owner-occupied homes but may vary based on local levy changes.

Payment Schedule & Deadlines

Logan County property taxes 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. It is the responsibility of the property owner to ensure payment is received by the Treasurer’s office by the deadline, regardless of whether a paper tax bill was received.

Failure to pay by the statutory deadlines will result in a 10% penalty on the unpaid balance. Continued delinquency may lead to the accrual of interest and potential legal action, including the certification of the property for tax foreclosure. If you are struggling to make payments, contact the Logan County Treasurer’s office immediately to discuss potential payment plans or escrow options.

Appealing Your Assessment

If you believe the Auditor’s appraised value of your property is inaccurate, you have the right to file a complaint with the Logan County Board of Revision (BOR). The filing period typically opens in January and closes on March 31 of each year.

To succeed in an appeal, you must provide verifiable evidence that the market value is different from the Auditor's assessment. Acceptable evidence often includes a recent independent appraisal, a record of a recent arm's-length sale of the property, or documentation of comparable sales in your immediate neighborhood. The BOR will review your evidence and may hold a hearing to determine if a valuation adjustment is warranted.