88 counties · TY 2025 · Ohio Department of Taxation

Ohio property tax rates by county

Counties in Ohio range from 32.03 mills in Lawrence County to 69.18 mills in Montgomery County on the TY 2025 residential and agricultural net millage rate (dollars per $1,000 of assessed value); the median county is 41.76 mills. The source's Statewide row prints 52.67 mills. Period and source: tax year 2025, taxes payable in calendar year 2026, from Table PR-6 dated April 28, 2026 (with tax year 2024 from the May 13, 2025 edition).

1Highest residential and agricultural net millage rate Montgomery 69.18 mills
2Middle Hardin 41.77 mills
3Lowest residential and agricultural net millage rate Lawrence 32.03 mills
4Counties ranked 88

What the figures are

This page reproduces the Department of Taxation's county millage rates for tax year 2025 from Table PR-6, in mills (dollars per $1,000 of assessed value): a gross and a net rate for residential and agricultural real property and for public utility, commercial, industrial and mineral real property, and the rate on public utility tangible personal property. They are county figures compiled from the abstracts county auditors file, so a single property's rate depends on the taxing districts where it sits. Period: tax year 2025, taxes payable in calendar year 2026, from Table PR-6 dated April 28, 2026 (with tax year 2024 from the May 13, 2025 edition).

Gross rate. "Rate based on assessed value prior to application of "Tax Reduction Factors."" (Table PR-6, Note 1)

Net rate. "Rate based on assessed value after application of "Tax Reduction Factors." These rates are computed prior to deduction of the ten percent non-business credit, the two and one half percent owner-occupancy credit, or the homestead exemption." (Table PR-6, Note 2)

The rates apply to assessed value, not market value, and the table does not state the assessment percentage, so no example bill is given; the net rate is also before the credits and homestead exemption Note 2 lists.
The table stores unrounded county averages; they are shown here to two decimal places.

All 88 counties, TY 2025

Ranked by residential and agricultural net millage rate (dollars per $1,000 of assessed value), highest first. Click a heading to sort.

#	County	Residential net	Residential gross	Commercial net	Commercial gross	Utility personal property	Residential gross TY 2024
1	Montgomery	69.18	122.26	90.89	118.72	118.37	121.73
2	Cuyahoga	67.93	135.00	92.99	130.74	127.99	135.58
3	Lucas	64.00	121.26	84.19	118.15	112.45	121.81
4	Franklin	61.59	133.57	100.25	156.33	108.26	126.64
5	Greene	60.61	90.93	69.24	94.14	87.11	90.18
6	Summit	60.24	100.94	73.36	100.14	102.41	100.87
7	Hamilton	58.95	113.54	69.45	108.86	109.65	112.91
8	Delaware	56.46	100.95	69.15	103.85	94.67	99.28
9	Athens	55.26	82.87	60.49	89.98	77.47	82.54
10	Wood	53.44	92.26	67.34	97.62	79.92	90.03
11	Lake	53.15	102.22	69.73	99.72	96.38	102.08
12	Trumbull	52.87	78.76	61.26	77.39	78.47	78.59
13	Geauga	52.59	108.93	63.77	108.22	102.75	108.11
14	Lorain	51.61	86.89	53.98	88.13	86.99	86.91
15	Mahoning	50.87	86.54	63.91	88.69	82.50	87.28
16	Richland	50.66	84.70	70.16	86.39	80.25	84.73
17	Clermont	50.58	96.69	69.96	97.47	90.91	96.70
18	Stark	48.15	88.96	52.61	86.59	83.70	87.93
19	Ashtabula	47.84	78.07	63.16	80.83	78.39	78.63
20	Fulton	47.54	73.74	65.35	75.09	71.98	74.31
21	Union	47.37	97.34	53.98	85.75	88.04	94.75
22	Warren	47.35	90.87	58.42	98.17	85.93	90.55
23	Clark	47.35	77.27	58.10	78.51	79.26	78.97
24	Portage	47.24	100.42	57.25	108.70	98.53	99.90
25	Licking	46.27	69.84	47.39	66.74	68.06	69.17
26	Guernsey	45.96	60.72	51.45	59.17	60.03	60.00
27	Butler	45.94	84.65	57.70	85.84	77.85	84.69
28	Medina	45.49	96.99	53.49	97.91	91.47	98.88
29	Fairfield	44.34	94.28	46.13	95.93	79.71	94.55
30	Scioto	44.27	62.12	49.16	66.36	61.96	62.96
31	Henry	44.21	75.41	64.06	80.16	71.01	75.94
32	Allen	43.94	60.80	51.90	61.52	61.18	61.03
33	Williams	43.93	73.63	54.85	76.57	71.28	74.42
34	Fayette	43.60	57.36	44.96	59.87	55.11	57.36
35	Knox	43.43	67.35	50.84	63.74	64.85	67.90
36	Wayne	42.98	78.33	63.59	86.85	74.01	78.60
37	Coshocton	42.76	65.27	52.07	69.30	64.36	65.37
38	Sandusky	42.39	65.16	48.31	62.19	66.61	65.87
39	Perry	42.07	65.56	54.46	66.75	61.03	66.13
40	Morrow	41.95	56.72	45.09	58.79	56.86	57.28
41	Erie	41.94	87.30	55.85	93.55	89.33	87.90
42	Jefferson	41.94	65.51	55.63	63.38	62.04	65.00
43	Madison	41.83	65.70	48.26	61.92	110.50	65.07
44	Hardin	41.77	62.50	52.97	66.04	62.14	62.72
45	Huron	41.75	64.16	50.18	66.88	64.39	64.10
46	Crawford	41.41	77.24	55.52	77.71	73.84	77.95
47	Harrison	41.34	63.97	57.48	62.82	63.69	64.01
48	Tuscarawas	40.86	66.33	44.79	67.65	60.56	67.86
49	Defiance	40.70	63.84	51.50	66.67	68.14	63.34
50	Washington	40.49	60.93	48.04	63.51	59.22	59.50
51	Seneca	40.23	67.45	55.97	70.69	65.42	67.53
52	Marion	40.05	65.48	49.51	65.59	65.66	67.26
53	Pickaway	40.04	58.13	52.10	63.17	55.73	58.04
54	Mercer	39.92	55.34	44.91	55.27	55.86	55.62
55	Miami	39.76	70.84	49.95	71.62	72.11	73.81
56	Belmont	39.53	63.24	48.39	61.94	60.11	63.83
57	Ashland	39.32	76.56	53.20	81.58	76.46	76.66
58	Ottawa	39.26	73.51	40.97	68.89	67.62	73.70
59	Muskingum	39.22	64.95	42.73	65.92	61.09	65.07
60	Jackson	39.01	45.53	43.02	47.78	42.01	45.84
61	Columbiana	38.96	57.89	44.74	59.28	57.28	58.51
62	Preble	38.95	54.21	42.66	56.11	54.66	53.83
63	Champaign	38.79	67.96	50.22	81.93	64.73	69.21
64	Hocking	38.74	57.72	41.96	57.13	56.69	60.24
65	Logan	38.68	62.82	43.24	64.40	62.87	63.78
66	Auglaize	38.52	60.84	48.93	61.49	58.35	61.55
67	Holmes	38.03	53.41	41.26	51.92	55.39	53.65
68	Darke	37.92	55.57	43.57	60.04	53.99	55.36
69	Vinton	37.89	45.98	45.54	49.09	44.07	46.12
70	Paulding	37.86	53.86	47.88	57.65	50.61	53.82
71	Pike	37.77	55.67	44.19	59.49	50.83	55.46
72	Carroll	37.68	54.81	41.16	53.32	52.66	56.29
73	Shelby	37.63	59.90	44.07	60.10	59.52	60.21
74	Gallia	37.37	46.07	38.79	46.29	40.19	46.07
75	Clinton	37.22	53.13	40.78	51.92	52.64	55.97
76	Adams	36.92	48.24	44.68	51.53	47.38	48.27
77	Ross	36.55	59.93	41.72	65.89	59.24	61.76
78	Meigs	36.15	48.61	45.94	51.41	48.80	47.76
79	Hancock	35.77	63.06	47.44	64.24	58.79	63.64
80	Highland	35.76	45.68	39.23	47.15	45.49	46.18
81	Morgan	35.73	53.95	38.58	54.31	53.78	54.07
82	Putnam	35.44	49.31	38.42	48.06	49.91	47.65
83	Brown	34.75	49.66	39.31	51.90	70.64	49.88
84	Van Wert	34.62	63.01	50.38	66.38	62.18	62.99
85	Wyandot	33.87	56.32	36.24	57.37	55.16	56.31
86	Noble	33.32	50.16	41.42	48.78	47.72	50.13
87	Monroe	32.34	52.01	50.03	51.94	50.45	51.25
88	Lawrence	32.03	36.88	33.35	39.12	35.07	37.14
	Statewide (as printed)	52.67	97.29	71.71	105.58	79.18	97.19

The 12 highest and 12 lowest of the 88 counties ranked here by TY 2025 residential and agricultural net millage rate, dollars per $1,000 of assessed value. Bars to scale from 0; each links to its row.

Gross and net figures for the 15 counties with the highest residential and agricultural net millage rate, TY 2025: each bar runs from the lower of the two to the higher. One scale from 0.

Table PR-6 does not state the share of market value that is assessed, so no example bill is computed.

How to appeal an assessment in Ohio

File a complaint against the valuation with the county auditor for the county Board of Revision on Form DTE 1: a complaint for the current tax year must be received by the county auditor on or before March 31 of the following tax year or the last day to pay first-half taxes without a penalty, whichever date is later. (source)
Appeal the Board of Revision's decision to the Board of Tax Appeals: within thirty days after notice of the decision of the county board of revision is mailed (R.C. 5717.01). (source)

Form DTE 1 refers to R.C. 5715.19 for who may file. The form notes that evidence not presented to the board cannot later be presented on appeal unless good cause is shown. Sources: Ohio Department of Taxation, Form DTE 1, Complaint Against the Valuation of Real Property (Rev. 12/22), read October 26, 2026; Ohio Revised Code § 5717.01 (version effective September 30, 2025), read October 26, 2026. The official notice and the body hearing the appeal govern the dates; this is not legal advice.

Questions

What is the property tax rate in Ohio?

Ohio publishes no single rate. This page reproduces the Department of Taxation's county millage rates for tax year 2025 from Table PR-6, in mills (dollars per $1,000 of assessed value): a gross and a net rate for residential and agricultural real property and for public utility, commercial, industrial and mineral real property, and the rate on public utility tangible personal property. For TY 2025 it runs from 32.03 mills in Lawrence County to 69.18 mills in Montgomery County; the median county is 41.76 mills.

Which Ohio county has the highest residential and agricultural net millage rate?

Montgomery County, at 69.18 mills, among the 88 counties ranked here; Lawrence County is lowest at 32.03 mills. These are county figures, so a single property's rate can be higher or lower.

Is the residential and agricultural net millage rate the rate on my tax bill?

No. It is the Department of Taxation's county millage rates for tax year 2025 from Table PR-6, in mills (dollars per $1,000 of assessed value): a gross and a net rate for residential and agricultural real property and for public utility, commercial, industrial and mineral real property, and the rate on public utility tangible personal property. The rates apply to assessed value, not market value, and the table does not state the assessment percentage, so no example bill is given; the net rate is also before the credits and homestead exemption Note 2 lists.

How do gross and net figures compare in Ohio?

In 88 of the 88 counties ranked here the gross figure is higher than the net figure. The median gross figure is 65.38 and the median net figure 41.76; the widest gap is in Franklin County (133.57 against 61.59).

How do I appeal a property assessment in Ohio?

File a complaint against the valuation with the county auditor for the county Board of Revision on Form DTE 1: a complaint for the current tax year must be received by the county auditor on or before March 31 of the following tax year or the last day to pay first-half taxes without a penalty, whichever date is later. Appeal the Board of Revision's decision to the Board of Tax Appeals: within thirty days after notice of the decision of the county board of revision is mailed (R.C. 5717.01). Source: Ohio Department of Taxation and Ohio Revised Code § 5717.01 (version effective September 30.

Other states

Town-by-town rates: New Hampshire, Connecticut, Rhode Island, New Jersey, Maine and Massachusetts. County or district figures, by census region: Northeast: New York, Vermont; Midwest: Illinois, Indiana, Iowa, Kansas, Michigan, Nebraska, North Dakota, South Dakota, Wisconsin; South: Alabama, Arkansas, Delaware, District of Columbia, Florida, Georgia, Kentucky, Louisiana, Maryland, Mississippi, North Carolina, Oklahoma, Tennessee, Texas, Virginia, West Virginia; West: Alaska, Arizona, California, Colorado, Hawaii, Idaho, Montana, Nevada, New Mexico, Oregon, Utah, Washington, Wyoming. The states page compares them; the assessed-versus-market-value guide explains why a rate alone does not fix a bill.

Source: Ohio Department of Taxation, Tax Data Series, Table PR-6: Property Tax Millage Rates on Real and Public Utility Tangible Personal Property, by County, for Tax Year 2025, Taxes Payable in Calendar Year 2026 (April 28, 2026) (Gross and net millage rates for residential and agricultural real property and for commercial, industrial, mineral and public utility real property, and the public utility tangible personal property rate, for all 88 counties and statewide; "Source: Abstracts filed by county auditors with the Ohio Department of Taxation"; read twice, both reads identical); Ohio Department of Taxation, Table PR-6 for Tax Year 2024, Taxes Payable in Calendar Year 2025 (May 13, 2025) (The tax year 2024 residential and agricultural gross rate for each county, for the year-on-year comparison). Checks: this build re-reads both spreadsheets and confirms every transcribed value, after an earlier independent read in the browser gave the same 89 rows; no county's net rate exceeds its gross rate; no county lies outside three interquartile ranges of the others and no two neighbouring rows repeat the same figures. Last checked October 26, 2026. See the methodology. Figures are reproduced from the official publication; the county, town or state office that issues the bill governs. Not tax or legal advice.