Who Actually Bears Ohio's Property-Tax Burden?
Property taxes are billed to property owners, while the economic burden can also affect renters, businesses and agricultural operations in different ways.
![[ALT TEXT]](https://cdn.prod.website-files.com/6a4ce2573c5e347b9450aeb1/6aad88014d336ed1f7a7fcdf_04_who_bears_burden.png)
What This Graphic Shows
Owners of taxable real property are directly liable for property taxes. Businesses pay taxes on taxable real property they own. Qualifying agricultural land may receive current agricultural use valuation.
Renters generally do not receive the property-tax bill directly, but property taxes are one component of a landlord's operating costs and may influence rents depending on market conditions. Economic incidence is not necessarily identical to legal liability.
Key Takeaway
The tax bill goes to property owners; the broader economic burden can be shared indirectly.
Verification Status:
Last Verified:
September 18, 2026
Sources
Review the sources used to support this visual.
Section 5713.03 — County auditor to determine taxable value of real property
Section 5713.31 — Current agricultural use valuation application and valuation
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