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

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.

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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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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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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