Visual Library
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Ohio Property Taxes
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Who Taxes & Who Receives
Explainer

Who Does What on Your Ohio Property-Tax Bill?

Different offices and decision-makers perform different parts of Ohio's property-tax system: auditors value and list property, taxing authorities act under statutory levy authority, voters decide levy questions sent to the ballot, and treasurers collect taxes.

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What This Graphic Shows

This graphic explains different offices and decision-makers perform different parts of Ohio's property-tax system: auditors value and list property, taxing authorities act under statutory levy authority, voters decide levy questions sent to the ballot, and treasurers collect taxes. It is intended to show the underlying mechanism or comparison before drawing the narrower takeaway below.

Key Takeaway

Your property-tax bill is the result of different offices, laws and voter decisions.

Verification Status:

Verified — Current

Last Verified:

September 19, 2026

Sources

Review the sources used to support this visual.

State of Ohio

Ohio Revised Code §5705.03 — Authorization to Levy Taxes

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State of Ohio

Ohio Revised Code §5705.25 — Submission of Proposed Levy

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State of Ohio

Ohio Revised Code §319.43 — Auditor/Treasurer Tax Settlement

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State of Ohio

Ohio Constitution / Revised Code Property-Tax Framework

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Who Can Actually Change Your Property Taxes?

Property values, levy decisions, voter approval, statewide rules and tax collection are controlled by different actors under Ohio law.

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Explainer

From Proposal to Your Tax Bill: The Ohio Property-Tax Decision Chain

The path from a levy proposal to a property-tax bill involves taxing authorities, statutory ballot procedures, voters, the county auditor and county treasurer.

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Explainer

What Can an Ohio Property Owner Challenge?

Ohio provides a process to challenge property valuation or assessment, but changing a tax rate or levy is a different legal and political process.

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Data

Where Do Ohio Property-Tax Dollars Go?

OCG's TY2024 baseline shows school districts receiving nearly two-thirds of Ohio real-property-tax revenue.

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