Ohio Statehouse

According to the constitutional requirements of Ohio’s property tax system, all land must be valued at its true value in money, except for property that can be valued using the Current Agricultural Use Value (CAUV) formula. Once the value of the property is established, the taxable value can be determined.

Tax rates can also be a source of confusion. In Ohio, property tax rates are expressed in terms of millage. One mill is equal to 1/1,000 of a dollar or $0.001. When reviewing your tax bill, you will see the tax rate expressed as a number, such as “75.55.” To determine what your taxes are from this rate, you would actually multiply the taxable value (appraised value x .35) by 0.07555.

There are two types of millage under Ohio’s property tax system: the so-called “inside mills” and “outside” or voted millage. Inside millage is so named because it is inside the purview of the Ohio Constitution to charge this amount on the tax bill. The Ohio Constitution states that property taxes shall be assessed at no more than 1% of value, unless otherwise approved by the electorate or provided for in a city charter. This means that the Ohio Constitution allows for the first 10 mills (or 1%) of property taxes on your tax bill without any prior approval or restrictions. These inside mills are distributed generally among your local governments.

“Outside” millage, or voted millage, is just that — millage that had to be approved by the voters before it could be applied to the tax bill. Any levies or bond issues that you have seen presented on your ballot, if approved, are part of the outside millage on your tax bill. This distinction will be additionally important when we discuss the House Bill 920 reduction factors that limit tax rates.

New and beginning farmers
My first recommendation in your journey is to start out with a local farming friend or mentor along with joining an organization like Ohio Farm Bureau.
Greg McGlinch's avatar
Greg McGlinch

Darke County Farm Bureau

Growing Tomorrow Grant
We’re just so thankful for the Farm Bureau and the foundation for helping put this together. And of course, the Boyert family for the vision they had with this grant. It’s jumping us forward 10 years. It’s unbelievable.
Nathan and Jill Parriman's avatar
Nathan and Jill Parriman

Clermont County Farm Bureau

Bringing the farm back to life
I could not have done it without the resources I have found through Farm Bureau.
Gretchan Francis's avatar
Gretchan Francis

Trumbull County Farm Bureau

Youth pathways in Farm Bureau
It wasn’t until I joined the Wilmington College Collegiate Farm Bureau that I truly saw how my passion could translate into leadership, advocacy and a career.
Wyatt Morrow's avatar
Wyatt Morrow

Clinton County Farm Bureau

Giving farmers a voice
The issue of property taxation remains as one of the biggest challenges our members face today. Ensuring agricultural property is valued for its agricultural potential and not development is critical to the continued success of Ohio agriculture.
Matt Aultman's avatar
Matt Aultman

Darke County Farm Bureau

Select Partner Program
Through the Select Partner program, we became educated in farm insurance and weren't just selling policies. It became more and more clear why farmers need an advocate like Ohio Farm Bureau.
Chad Ruhl's avatar
Chad Ruhl

Farm manager, CSI Insurance

Advocacy
So many of the issues that OFBF and its members are advocating for are important to all Ohioans. I look at OFBF as an agricultural watchdog advocating for farmers and rural communities across Ohio.
Mary Smallsreed's avatar
Mary Smallsreed

Trumbull County Farm Bureau

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