Hamilton County, Ohio property tax

ACS 5-year median real estate taxes paid (table B25103) divided by ACS 5-year median value of owner-occupied housing units (table B25077), county-wide. This is a ratio of two independently estimated medians — not the median of the ratio, and not a rate any parcel is billed. It reflects the actual mix of overlapping districts, exemptions and assessment caps as experienced by owner-occupants, and it lags: a 5-year sample centres about two and a half years before its end date.

Layer 1 of the county property-tax corpus: a MEASURED baseline from ACS 2020-2024 5-year, not a published rate. No statutory rate, assessment ratio or exemption has been collected for these counties yet, so nothing here should be read as what a particular property would be billed.

Ohio has no rate to quote. R.C. 319.301(F) is explicit that the reduction is to the sum charged and not to any rate, so "effective millage" is a figure the state derives and publishes rather than one anybody adopts. Quoting voted millage instead would overstate a residential bill by around 58% at the median district. The residential/commercial divergence is EMERGENT rather than legislated, which is why it needed its own branch of the divergence union. Both classes are assessed at 35%; each carries its own HB 920 reduction factor; and because residential value has outrun commercial since 1976, Class I is reduced harder. Three properties follow that a consumer must not assume away. The gap drifts annually rather than being set. It can invert, and does in 67 of 4,479 districts. And it stops entirely where the R.C. 319.301(E)(2) floor binds, which it does for 369 of 611 school districts on the Class I side. The credits are not exemptions from value. The 10% non-business and 2.5% owner-occupancy credits apply only to the QUALIFYING subset of levies — broadly those approved before 29 September 2013 — so a flat multiplier over the whole effective rate is wrong, and the qualifying millage is published as its own column for exactly that reason. All three reliefs, including the homestead exemption, are reimbursed to counties from the state general revenue fund under R.C. 323.156. Two citation hazards on Ohio hosts. Bare codes.ohio.gov section URLs now serve POST-tax-year-2025 text, because 2025-26 legislation (HB 96, HB 129, HB 186, HB 479) has already amended several of these sections — R.C. 319.302 in particular now shows the 10% credit being phased to zero, which is 2026 law and not this record's year, so version-pinned URLs are used where it matters. And tax.ohio.gov both answers 404 to a non-browser client at its own origin AND serves soft-404s: HTTP 200 with a body reading "No content found". Content assertions rather than status codes are the only defence against the second.