Brian S. Kuhn
FAIRFIELD COUNTY, OHIO
FAIRFIELD COUNTY, OHIO
Fairfield County Treasurer's Office - Treasurers Office Taxation Information
Elected Treasurer:
Brian S. Kuhn, CPA
Brian S. Kuhn, CPA
Contact Information:
Fairfield County Treasurer
210 East Main Street, Room 206
Lancaster, OH 43130
For General Information and
Bad Checks
Delinquent Tax Payment
Remission of Penalty
Address Changes
Tax Bill Information
Please Contact 740-652-7140
Personal Property
740-654-7143
Manufactured Homes Tax
740-652-7150
Fairfield County Treasurer
210 East Main Street, Room 206
Lancaster, OH 43130
For General Information and
Bad Checks
Delinquent Tax Payment
Remission of Penalty
Address Changes
Tax Bill Information
Please Contact 740-652-7140
Personal Property
740-654-7143
Manufactured Homes Tax
740-652-7150
DISCLAIMER: Information included in this site is believed to be accurate, but is not guaranteed. Fairfield County is not liable for errors or omissions.
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Home | Treasurer's Office | Tax Information Elected County Officials | County Agencies | County Resources
Home | Treasurer's Office | Tax Information Elected County Officials | County Agencies | County Resources
General Information - County acting as collection agent of local tax revenues
I. Real Estate Tax
Real Property tax is one of the oldest taxes in the State of Ohio and is also one of the most stable tax bases, the taxable value of land and buildings. Tax rates vary between tax districts depending on all levies approved either by legislative authority or the voters. Ohio law limits local government authority to assess property taxes by creating the 10 mill limitation.
The 2000 statewide average residential net millage was 49.94 mills. Fairfield County had an average net millage of 42.33. Lancaster's 2000 net residential millage was 36.40 mills. Pickerington net residential millage was 54.16 mills. Included in the real estate settlements are the proceeds from the real and personal utilities collection which are full rate taxes based on valuation percentages that vary greatly(25% to 80%).
II. Tangible Personal Property
Personal property tax originated as a tax on farm inventories and equipment and until 1931 personal property and real property were taxed together. The tax base is the inventory, equipment and machinery used in business in Ohio. Personal property is taxed at full rates as no reduction factors are applied to personal property.
III. Manufactured Home Tax
Similar to the above property taxes, MFG Taxes were instituted in 1925 with the development of Manufactured Homes. The tax base is 40% of the depreciated value of the home and the rate is the total of all taxes levied in the district. New law passed by the Ohio General Assembly in December of 1998 significantly changes Manufactured Home taxation by assessing the value of the home similar to Real Estate, at market values.
IV. Estate Tax
The State of Ohio is the administrative agent for Ohio's Estate Tax, however, depending on the county of residence of the decedent, the County Treasurer collects the tax locally distributing twice a year 36% of the collection to the state, less fees, and the remaining balance distributed to the local tax districts allocated on a percentage of where the estate assets were held.
I. Real Estate Tax
Real Property tax is one of the oldest taxes in the State of Ohio and is also one of the most stable tax bases, the taxable value of land and buildings. Tax rates vary between tax districts depending on all levies approved either by legislative authority or the voters. Ohio law limits local government authority to assess property taxes by creating the 10 mill limitation.
The 2000 statewide average residential net millage was 49.94 mills. Fairfield County had an average net millage of 42.33. Lancaster's 2000 net residential millage was 36.40 mills. Pickerington net residential millage was 54.16 mills. Included in the real estate settlements are the proceeds from the real and personal utilities collection which are full rate taxes based on valuation percentages that vary greatly(25% to 80%).
II. Tangible Personal Property
Personal property tax originated as a tax on farm inventories and equipment and until 1931 personal property and real property were taxed together. The tax base is the inventory, equipment and machinery used in business in Ohio. Personal property is taxed at full rates as no reduction factors are applied to personal property.
III. Manufactured Home Tax
Similar to the above property taxes, MFG Taxes were instituted in 1925 with the development of Manufactured Homes. The tax base is 40% of the depreciated value of the home and the rate is the total of all taxes levied in the district. New law passed by the Ohio General Assembly in December of 1998 significantly changes Manufactured Home taxation by assessing the value of the home similar to Real Estate, at market values.
IV. Estate Tax
The State of Ohio is the administrative agent for Ohio's Estate Tax, however, depending on the county of residence of the decedent, the County Treasurer collects the tax locally distributing twice a year 36% of the collection to the state, less fees, and the remaining balance distributed to the local tax districts allocated on a percentage of where the estate assets were held.