Property Tax Information
Overview
Each year, the Lucas County Auditor accounts for every levy in the county, creates the tax duplicate, and forwards data to the Lucas County Treasurer after approval from the Ohio Department of Tax Equalization.
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The Lucas County Treasurer sends out tax bills and collects property taxes based on the approved tax duplicate.
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The Auditor then distributes the collected funds to all political subdivisions in Lucas County.
Parts of a Property Tax Bill
1
Property Taxes
Property taxes are calculated by multiplying 35% of your property's valuation by the property tax rate.
Property tax rates are primarily determined by the levies that are passed by voters at the ballot box.​​
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For more information about types of property tax levies, please visit our Levies and Mills web page.
2
Rollbacks
After the full property tax amount is calculated, rollbacks and discounts are applied. First, House Bill 920 calculates the rollbacks due to levy equalization.
Next, reductions such as the Owner Occupied Credit and Homestead Exemption are applied. The dollar amount that rollbacks and credits save you can vary from property to property.
3
Special Assessments
Special Assessments are added after rollbacks and taxes are calculated. These assessments are fees added to the property tax bill by the local taxing authority to cover the cost of improvements or services.
Special assessments include collections for snow and leaf removal, alleyway cleaning, sidewalk repair, and others.
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Special Assessments are considered fees, not taxes, so most properties that are exempt from taxes may still need to pay special assessments.
What do my property taxes fund?
To find out what services your property taxes fund, visit our AREIS Online website. After you search for your property, select "By Fund and Levy" under the "Tax Distribution" tab on the left hand side of the page.
Example Tax Bill
The breakdown of your property taxes by total amount calculated and minus the reductions can be viewed on the property tax bill sent by the Lucas County Treasurer's Office. The total taxes due is available in several places on the bill.
If you have questions about what your property taxes are funding, or what you have paid previously, or if you have lost your property tax bill, the amounts can also be found on our AREIS Online website. You can also call our office at 419-213-4406.
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For questions about how to pay your property taxes, please visit the Lucas County Treasurer's website or call their office at 419-213-4305.
Property Tax Calculation
1. Determine Assessed Value​​
A property's assessed value is 35% of the market value.
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Example: Market Value for a property is $113,300
113,300 x 0.35 = $39,660
$39,660 is the Assessed Value
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2. Calculate Annual Real Estate Tax
Multiply the assessed value by the tax rate. A list of tax rates can be found at the bottom of the page.
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Example: The above property is a residential property in the City of Toledo, Toledo CSD taxing district for tax year 2024.
$39,660 x 62.803274 = 2,490,777.85
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3. Reduce the Taxes by the Rollback(s) and Credits owed
Multiply the above number by the inverse of the state credit factors that apply. This would be 1 - the state credit factor. Then, divide this number by 1,000.
Example: The above property receives both the Non-Business Credit and the Owner Occupied Credit. 2,490,777.85 x (1 - 0.094441) = 2,255,546.30
2,255,546.30 / 1,000 = $2,255.55
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​​4. Determine Half-Year Tax Due
Divide the last number in half to determine what would be owed in property taxes each half
Example: $2,255.55 / 2 = $1,127.78
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Please note, these calculations do not include special assessments or delinquent fees. Special Assessments are charged based on a number of factors including frontage. If you have questions about Special Assessments, please call our office at 419-213-4406.
Property Tax Rates
The rates for property taxes in Lucas County by taxing district can be viewed at the documents below.
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Certified Interest Rates
In October each year, the State of Ohio Tax Commissioner certifies interest rates that apply to overdue taxes during the next calendar year.
For most taxes, the interest rate is calculated by adding three percentage points to the federal short-term rate (rounded to the nearest percentage point) that was in effect during July of the current year.
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The certified interest rates are available on the State of Ohio Department of Taxation website.