Real Estate Taxes

In accordance with the Ohio Revised Code  , the Hamilton County Treasurer is responsible for collecting three kinds of property taxes: real estate (O.R.C. 323.12), manufactured homes (O.R.C. 4503.06), and personal property (O.R.C. 5719.02).
Taxes on real estate are due in June and January of each year. Personal property taxes are collected in April and September.
And taxes on manufactured homes are due in March and July.

There are two major factors that influence the amount of real estate taxes a property owner owes: the value of the property as determined by the Hamilton County Auditor, and tax levies, most of which are decided by the voters.

The Treasurer also collects personal property taxes. This tax is collected from all businesses and is based on the value of inventory and equipment of the business. This value is determined from a report filed by the business in April of each year. The monies collected through this tax are disbursed to the school district in which the business is located, and parks, hospitals, safety services and children's services, countywide.

If you have questions about taxes please call:

 - Real Estate Taxes...(513) 946-4800/946-4820

 - Personal Property Taxes...(513) 946-4780

 - Manufactured Homes (mobile homes)...(513) 946-4790

Or visit the Auditor's website   for Real Estate information.


Payment Information

Tax payments can be made in person at Room 405, County Administration Building, 138 East Court Street, Cincinnati, Ohio or by mail.

The address is:

Hamilton County Treasurer
County Administration Building
138 East Court Street
Cincinnati, OH 45202

Checks, money orders, Discover Card (NOVUS), VISA, MasterCard, and American Express are accepted as payment.

Make checks payable to Robert A. Goering, Treasurer.

Click here for Deadline Extension For Qualifying Military Personnel  .

Logo - Discover Card

Discover Card Charge Authorization Form

If you plan to pay your tax bill with a Discover Card, print this form, complete it and mail with your tax bill or  you can call the office at 513-946-4800/4820 with the information.

All questions on the form must be answered. Also remember that payments must be for the full amount of the tax bill(s). Partial payments cannot be accepted.

  Logos - Visa, Mastercard, AMEX

Visa Mastercard

To Pay Your Real Estate Taxes With A Credit Card

Logo - Point and PayTo pay your Hamilton County property taxes with Visa, MasterCard, or American Express contact Point & Pay online or by phone. Please keep in mind that there is a convenience fee charged by Point & Pay, the provider of credit card payment services to Hamilton County. Point & Pay charges 2.5% for credit card payments. This fee is in no way charged by the Hamilton County Treasurer’s Office If you have questions regarding this expanded payment service, call the Treasurer’s Office at 946-4800/4820.

To pay by phone using Point & Pay please call 1-877-764-3524 To pay online through Point & Pay click here

Logo - Electronic Check

Electronic Check

To Pay Your Real Estate Taxes With An Electronic Check

Logo - Point and PayTo pay your Hamilton County property taxes using your checking account please visit Point & Pay online. Please keep in mind that there is a convenience fee charged by Point & Pay, the provider of Electronic Check payment services to Hamilton County. Point & Pay charges $1.50 per electronic check payment. This fee is in no way charged by the Hamilton County Treasurer’s Office

To pay with an Electronic Check; payment must be made online through Point & Pay click here 

If you have questions regarding this expanded payment service, call the Treasurer’s Office at 946-4800/4820

 

Tax payment records   are public documents and can be examined at this web site.

Real Estate Tax 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.

 NON-BUSINESS CREDIT --Tax relief measure adopted by the state legislature which grants a rollback on the residential class of property and most agriculture properties (O.R.C. 319.302).

 OWNER-OCCUPANCY CREDIT -- Applicable to owner-occupied homes pursuant to O.R.C. 323.152(B). Qualifying owner-occupied property will also receive the stadium sales tax credit. Deadline for applying is the first Monday in June.

 HOMESTEAD (REDUCTION) -- For residential property owners who meet age or disability requirements and do not exceed a statutory income, or are qualifying disabled veterans. For information call the Homestead Office at 946-4099 or check the Homestead page at www.hamiltoncountyauditor.org  . 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, 10 years, expirers TY 2023. 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 2018. 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 2016. 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 2018. 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 2017. Helps fund operations and major maintenance of the Cincinnati Zoo.