Robert A. Goering
Hamilton County Treasurer

REAL ESTATE TAX BILL TERMS
 

(CALCULATIONS)
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 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(s) 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 property 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.

Storm Water Service Fee Questions & Answers (provided by county engineer)

DELINQUENT ASSESSMENT--Assessments which are past due.

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

TAX DISTRIBUTION--Tells you in dollar amounts how much each taxing authority gets of this semi-annual tax bill.  Most are voted levies.

(TAX DISTRIBUTION)
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--2.7 mills, 10 years, expires TY 2008.  The only source of tax dollars for the Great Oaks Institute of Technology and Career Development, which provides vocational education programs for students in 35 school districts.  For more information, contact the Great Oaks Joint Vocational School District, 771-8840.

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, 946-4400.

COUNTY VOTED BOND DEBT-- .13 mills.   Reviewed each year and adjusted as needed for bond retirement, TY 2008.  Pays for renovation of Union Terminal (Heritage Center).  For more information, contact the Board of Hamilton County Commissioners, 946-4400.

HEALTH/HOSPITAL CARE-DRAKE--.84 mills, 5 years, expires TY 2008.  Funds health & hospitalization services for the operation of Drake Center, Inc. (Drake Hospital).  For more information, contact Drake Center, Inc., 948-2500.

HEALTH/HOSPITAL CARE-INDIGENT--4.49 mills, 5 years, expires TY 2010.  Funds indigent care services provided by University and Children's Hospitals.  For more information, contact University Hospital, 558-1000.

MENTAL HEALTH LEVY--2.99 mills, 5 years, expires TY 2011.  Funds treatment, rehab programs and facilities for children, adults, and elderly of Hamilton County.  For more information, contact the Hamilton County Community Mental Health Board, 946-8600.

MENTAL RETARDATION LEVY--3.62 mills, 5 years, expires TY 2008.  Funds the Hamilton County Board of Mental Retardation and Developmental Disabilities' school, adult training, residential and community programs.  For more information, contact the Hamilton County Board of Mental Retardation, 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, 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, 352-6400.

CHILDREN SERVICES--2.77 mills, 5 years, expires TY 2010.  Provides for services, care, and the placement of abused, neglected, and dependent children.  For more information, contact the Hamilton County Department of Human Services, 946-1000.

SENIOR SERVICES--1.29 mills, 5 years, expires TY 2011.  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, 721-1025.

ZOOLOGICAL PARK--.40 mills, 5 years, expires TY 2007.  Helps fund operations and major maintenance of the Cincinnati Zoo.  281-4700.

MUSEUM LEVY--.20 mills, 5 years, expires TY 2008.  Provides for maintenance, operation and repair of the Cincinnati Union Terminal, occupied by the Cincinnati Museum Center.  For more information, contact the Museum Center, 287-7000.

 

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Updated:  12/13/07