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Ohio Property Taxes
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Property-Tax Burden & Relief
Explainer

What Is Inside Millage—and Why Does It Behave Differently?

Inside millage refers to property taxes levied within Ohio's ten-mill limitation and is governed differently from many voted levies.

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What This Graphic Shows

Ohio law limits the aggregate unvoted property-tax rate within the ten-mill limitation to ten mills, except for taxes specifically authorized in excess of that limit. Taxes within that limitation are excluded from the reduction required by ORC 319.301.

Ohio added an inflation-limitation mechanism in 2026 for levies within the ten-mill limitation during reappraisal or triennial-update years, subject to the statute's terms.

Key Takeaway

Inside millage follows different statutory rules, so valuation changes can affect it differently from many voted levies.

Verification Status:

Last Verified:

September 18, 2026

Sources

Review the sources used to support this visual.

State of Ohio

Ten-mill limitation

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State of Ohio

R.C. 319.301 — Tax reduction factors

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State of Ohio

Section 5705.316 — Inflation limitation on levies within the ten-mill limitation

March 20, 2026
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