Rate Breakdown

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

How Property Tax Works in Union County

Property taxes in Union County, Ohio, are determined by a combination of the property's assessed value and the local millage rates. The assessment process begins with the County Auditor, who determines the fair market value of the property. For tax purposes, the taxable value is typically a percentage of this market value, often adjusted by the state's assessment laws.

Tax rates are expressed in "mills." One mill represents $1 of tax for every $1,000 of a property's assessed value. These rates are set by local taxing districts, including school districts, townships, and county government, to fund essential public services such as infrastructure, emergency response, and education.

Available Exemptions

Ohio offers several tax reductions and exemptions to lower the financial burden on eligible homeowners. These programs reduce the taxable value of the property, thereby lowering the total tax bill:

• Homestead Exemption: Available to homeowners who meet specific age or disability requirements and fall below a certain income threshold.
• Senior Citizen Reductions: Eligible seniors may qualify for reductions in the assessed value of their primary residence.
• Disability Exemptions: Individuals with permanent disabilities may apply for specific tax relief programs.
• Veteran Exemptions: Certain disabled veterans may be eligible for property tax abatements or exemptions depending on their service-connected disability rating.

Payment Schedule & Deadlines

In Union County, property taxes are typically billed in arrears. The County Treasurer manages the collection process, and payments are generally divided into two installments to make the cost more manageable:

• First Installment: Usually due by February 15th.
• Second Installment: Usually due by May 15th.

Failure to pay by these deadlines results in late fees and interest charges. If a property remains delinquent for an extended period, it may be subject to the county's foreclosure process. Homeowners are encouraged to verify their specific due dates via the Union County Treasurer's online portal.

Appealing Your Assessment

If you believe your property has been overvalued by the County Auditor, you have the right to appeal the assessment. The process generally begins by filing a formal complaint with the County Board of Revision (CBR) during the designated filing window, which typically occurs annually.

To build a strong case, homeowners should provide evidence such as recent independent appraisals or a list of comparable properties in the neighborhood that have sold for less than the assessed value. The CBR will review the evidence and determine if a value adjustment is warranted for the tax year.