How Property Taxes are Calculated

Lucas County Board of Commissioners declared an emergency and encourage citizens to avoid public offices. Please do not come to our office unannounced, follow the guidelines below. We are open and operating under:  S.E.T.

S-SCHEDULE AN APPOINTMENT: The Auditor’s Office will take appointments via Facetime, and conference calls. See contact information below. Email, text or call.

E-EMAIL QUESTIONS AND REQUEST FORMS: Please email requests and questions to

T-TEXT A QUESTION TO (419) 309-7877
Last, please call our consumer hotline at (419) 213-4406.

Please use one of the options above before coming to our office.
A list of departmental phone numbers is listed below:
Deed Transfer/Conveyance (419) 213-4439 or (419) 213-4332
Board of Revision (419) 213-4424 or (419) 213-4327
CAUV/Homestead (419) 213-4873 
Dog, Cigarette or Vendors License (419) 213-4443
Finance (419) 213-4329 or (419) 213-4435
Disbursements (419) 213-4328
Tax Accounting (419) 213-4446 or (419) 213-4154
Special Assessments-Exemptions (419) 213-4292 or (419) 213-4154
Payroll (419) 213-4348 or (419) 213-4346
Weights and Measures (419) 213-4447
Homeowners Real Estate Questions(419) 213-4142 or (419) 213-4434 or (419) 213-4155 or (419) 213-4153
Commercial/Business Real Estate Questions: (419) 213-4833 
GENERAL QUESTIONS: 419-213-4338, or 419-213-4403, 419-213-4432, (419) 213-4335
Email questions to
TEXT a question 419-309-7877
The Lucas County Auditor herself (419) 213-4322

Under Ohio law, the Auditor determines a fair market value for each property - an agreed upon price between a willing buyer and seller in the open market.

The Treasurer collects taxes based on property value and current tax rates (millage).

Taxes are determined by voters. The following lists the formulas that the State of Ohio has authorized for the calculation of property taxes.

Market Value x 35% = Assessed Value
Example: $100,000 x .35 = $35,000

(Assessed Value x Tax Rate)/1000 = Current Real Estate Tax/Year
Example: ($35,000 x 99.51)/1000 = $3,482.85
List of current and previous Tax Rates for Lucas County.

Current Tax x Reduction Factors = Reduction Credits
Provided by Ohio Law

Current Tax - Reduction Credits = Tax Subtotal

Tax Subtotal - Non-Business Credit = Net Taxes Per Year
Owner Occupied Credit

Net Tax + Special Assessments = Total Taxes Per Year
(if applicable)

Total Tax / 2 = Current Half Tax Due

How are your tax dollars allocated?

Two tools on AREIS Online, the Levy Estimator and Tax Distributor, indicate the amounts currently paid to the taxing agencies and jurisdictions, and also estimate the effect that proposed levies will have on individual parcels in Lucas County; assuming the proposed levies are in effect in the current year.