Your Property Taxes

Your Property Taxes

 

Townships rely mostly on property tax, allowing voters to exercise considerable control over expenditures through local tax levies.

 

Property tax is based on the value of a taxpayer's property – including the land and structures on it. The value of taxable property is updated during triennial reappraisals by county auditors. Property tax is collected twice per year, in February and July.

Every property owner in Ohio pays a portion of property taxes called inside millage. This is the part of your tax rate that is set by the Ohio Constitution — up to 10 mills total — and does not require voter approval. That 10 mills is shared among local government units, such as the county, township, city, and school district.

All other millage is voter approved. These levies are sometimes called outside millage.

Click on the questions below to learn more about property taxes in Washington Township.

Where are my property taxes allocated?

Here’s how Washington Township’s property tax factors into the overall tax bill paid by residents of Centerville-Washington Township:

Chart showing where property taxes are allocated

The chart below shows a more detailed breakdown of property tax collected for the Township and six other public agencies. This chart shows the calculation for residents in the unincorporated portion of Washington Township:


Washington Township

Montgomery County

Centerville City Schools

Washington-Centerville Library

Centerville-Washington Parks

Sinclair College

Five Rivers MetroPark 

Appraised Value of Home

$100,000

$100,000

$100,000

$100,000

$100,000

$100,000

$100,000

Taxable Value*

x 35%

x 35%

x 35%

x 35%

x 35%

x 35%

x 35%

Assessed Value

$35,000

$35,000

$35,000

$35,000

$35,000

$35,000

$35,000

Millage Effective Rate

x13.643733

x10.705484

x40.06436

x1.846713

x2.230902

x2.599317

x2.304967

Cost Before Rollback**

$477.53

$374.69

$1,402.25

$64.63

$78.08

$90.98

$80.67

12.5% Rollback***

-46.41

-36.41

-136.28

-6.28

-7.59

-8.84

-7.84

Annual Cost for Mills

$431.12

$338.28

$1,265.98

$58.35

$70.49

$82.13

$72.83

% of Total Taxes

19

15

55

3

4

4

3


* Taxable Value:
 Ohio property taxes are levied against the assessed value or 35% of the appraised value of the property

** Cost Before Rollback (Reduction Factor): Assessed value / 1,000 x effective millage rate

*** 12.5% Rollback (Reduction Factor): A 10% tax relief measure was adopted by the state in 1971 on all annual property tax bills. An additional 2.5% rollback applicable to owner-occupied homes was granted in 1979. However, the state does not provide the rollbacks on new or replacement levies passed after August 31, 2013. As a result, the state uses an effective rollback rate for each community. For unincorporated Washington Township, the rate is 9.718%.

How much money does each of the Township’s tax levies generate?

This chart shows a complete list of all Washington Township residential/agricultural property tax as of January 2025:

Department Authorized Levy Type Length Gross Millage Effective Rate Estimated Revenue 2024
General* -- Inside** Continuous .70 .70 $2,001,313
Public Works -- Inside** Continuous 2.35 2.35 $4,372,679
Public Works 5/3/22 Renewal 5 Year 1.85 1.14 $2,223,116
Fire* 11/5/02 Continuous Continuous 1.50 .80 $2,443,057
Fire* 5/2/23 Renewal 5 Year 4.65 2.86 $8,636,382
Fire* 5/7/19 Continuous Continuous  2.85 1.90 $5,665,928
Rec* 5/2/23 Replacement with Increase 5 Year 1.5 1.14 $3,340,069
Police 5/4/10 Continuous Continuous 1.95 1.20 $2,343,285
Police 4/28/20 Continuous Continuous 2.30 1.54 $2,960,436
Total


19.65 13.63 $33,986,265

* Paid by residents of incorporated and unincorporated Washington Township

** Inside mills are not voted on by citizens and are not subject to the reduction factor

Note: Washington Township and other Ohio townships do not receive income tax revenue. Therefore, people who live and work in townships do not pay local income tax. Washington Township residents who work in a city must pay tax to the city if it has an income tax.

How is Washington Township funded?

The Township form of government continues to be highly responsive to residents because most revenue comes from property tax levies, which must be approved by voters.

This graph depicts 2024 revenue sources and shows that just under three-quarters (73%) of funding for Township operations and services comes from local property taxes. The remaining revenue comes from fees, fines, and receipts (16%), intergovernmental funding (8%), and interest (3%).

Pie chart showing Township revenue sources

What are the Township's expenses?

Revenue funds a number of services for residents in Centerville-Washington Township, including fire, police, public works, recreation, and general operations.

Aside from the General Fund, Washington Township's budget operates using restricted funds, meaning the money in that account can only be used for the designated purpose, and nothing more. This graph depicts those expenditures for 2024. As you can see, more than half of expenses (56%) go toward police, fire, and EMS, followed by 16% for roads and infrastructure, and 12% for recreation.

Pie chart showing Township expenses

How does the Township make budgeting decisions?

Budgeting decisions are evaluated and carried out in light of the five-year financial planThe annual budget is developed with the next four years in mind to ensure adequate fund balances at the end of each yearTownship staff spend months developing the annual budget and review it with the Township Trustees. Any mid-year adjustments to the budget are also made with the five-year financial plan in mind.

Does Washington Township have any debt?

No. The Township does not have any debt.

 
Does Washington Township collect an income tax?

No. In Ohio, townships do not have their own authority to collect income or sales tax.

What is a mill?

In Ohio, a “mill” is how property taxes are calculated. It stands for 1/1,000. Therefore, each mill generates $1 of taxes for every $1,000 of a property's assessed value.

1 mill = $1 for every $1,000 of assessed value

All Ohio residents pay a base tax rate of 10 mills. This base rate, called inside millage, is set by the Ohio Constitution and is meant to provide local government units with a base amount of operating revenue.

How do I find my property’s assessed (taxable) value?

Your property’s assessed value is the value the county uses to calculate your property taxes. In Ohio, properties are taxed based on 35% of their appraised value (as determined by the county). For example, if your home’s appraised value is $200,000, your assessed value would be $70,000 (35% of $200,000).

You can find your property’s appraised and assessed values online:

  1. Visit the Montgomery County Auditor’s website: www.mcauditor.org

  2. Click on Property Search.

  3. Search by your address, owner name, or parcel ID.

  4. Click on the correct row to show your property details.

  5. Under Values, you will see both the appraised value (100%) and the assessed value (35%), which is used to determine your taxes.

How do I determine how much a proposed levy would cost?

When a levy is on the ballot, there are two ways for property owners to figure out their estimated tax:

  1. Go to the Montgomery County Auditor’s website and search for your property. Click on the owner’s name, then on the New Levies link on the left side of the page. Any proposed levies and the additional costs will be listed there.

  2. If you prefer to do your own math, divide the current assessed value of your property (found on the Auditor’s website) by 1,000, then multiply that result by the millage amount.

When property values increase, does the Township collect more money?

Yes and no. The General Fund and Road Fund both have inside millage levies, which do increase revenue collection if property values increaseAll of the other levies, which are voted levies, do not increase collection if values increase. Voted levies only increase collection on new construction valueThat means these levies collect about the same amount as when the levy was approved by voters.

Why does it seem like the Township has so many levies on the ballot?

It may feel like you’re returning to the polls every couple of years to vote on another Township levy. This is why:

Levies expire. Townships return to voters on a regular basis when limited-term property tax levies expire. Doing so ensures a highly accountable form of government because residents have the opportunity – through their votes – to let officials know if government is performing as they wish.

Levies don’t keep pace. Under Ohio law, the amount of money a property tax levy collects from real estate cannot increase beyond the amount collected in the first year. Because of this cap, levies do not keep up with inflation and do not allow townships to receive an ongoing benefit from new construction. As a result, townships may return to residents to “update” a levy.

You can see a list of the levies you pay by going to the Montgomery County Auditor’s website and searching for your property. Click on the owner’s name, then on the Levy Distribution link on the left side of the page. All active levies are listed there.

How do I apply for a Homestead Exemption?

A reduction in property tax is available to qualifying senior citizens, those with a permanent disability, and surviving spouses of a public service officer who was killed in the line of duty. Property owners must apply for the Homestead Exemption through Montgomery County and reside in the home for which they are applying.

What if I fall behind in paying my taxes?

Most Washington Township property owners are up-to-date on their property tax. However, if you do fall behind, the Montgomery County Treasurer's Office offers a delinquent payment plan to help you succeed in paying taxes in a timely manner. Visit the county website for more information.

Glossary of Property Tax Terms

Property tax can be complicated, and we want our residents to be as informed as possible. Here are some of the common terms used when discussing levies and property tax:

Assessed value is the value assigned to a property by the county auditor for the purpose of calculating property taxes. Assessed value is not the same as the fair market (or appraised) value, which is the price your property would likely sell for on the open market.

Continuous levy refers to millage that has been allocated for an unlimited (or continuous) period of time, either through state allocation or voter approval.

Effective tax rate is the rate after the tax reduction factor is applied. Taxpayers are protected from unvoted increases in taxes by Ohio Legislation known as House Bill 920. Passed in 1976, HB 920 reduces your tax rate as property values in your district increase during triennial reappraisals.

Fixed Income Status means that the amount of money a property tax levy collects cannot increase beyond the sum collected in its first year, except for added value from new construction during the first year. This became law in 1976 with the passage of Ohio House Bill 920, which reduces the tax rate as property values in a district increase during triennial reappraisals. The reduced tax rate is also called the effective rate.

Gross millage is the number of mills originally approved or assigned in the first year of a continuous or limited-term levy.

Homestead exemption is a reduction in property tax that is available to qualifying senior citizens, those with a permanent disability, and surviving spouses of a public service officer who was killed in the line of duty. Property owners must apply for the Homestead Exemption through Montgomery County and reside in the home for which they are applying.

Inside millage is the part of your tax rate that is set by the Ohio Constitution — up to 10 mills total — and does not require voter approval. That 10 mills is shared among local government units, such as the county, township, city, and school district. Of those 10 mills, Washington Township is allocated 3.05 mills from residents of unincorporated Washington Township and 0.7 mills from residents of the incorporated area.

Limited-term levy refers to levies that expire after a specified period of time.

Mills are how property tax is measured. A mill means 1/1,000. Therefore, each mill generates $1 of taxes for every $1,000 of a property’s assessed value.

Outside millage is any millage that has not been allocated by the Ohio Constitution. All outside millage is voted on by residents.

Property tax is a tax on the real property owned by residents and businesses. Property tax includes the land and structures on it, but not the contents.

Reduction factor is a formula applied to businesses and homes in a taxing district so that Fixed Income Status will be maintained during triennial reappraisals. Specifically, the tax reduction factor equals the percent by which the sums levied for a particular levy would need to be reduced so that the current year’s taxes equal the prior year's net taxes. This results in what is called the effective tax rate.

Renewal levy is a property tax levy that collects the exact amount of taxes as the levy it replaces.

Rollback refers to two tax relief measures that were granted by the state for homeowners – a 10% rollback on all real property tax in 1971 and an additional 2.5% rollback in 1979 for owner-occupied properties. The rollbacks apply to all renewed levies and to new and replacement levies passed prior to August 31, 2013.

Special assessments are charges by your city, township, or county to cover the cost of improvements or services. Special assessments are usually for a limited duration, lasting until the project costs are paid off.

Tax as a percentage of market is a simple percentage used to estimate total property taxes for a property. Multiply the market value of your property by the percentage listed for your taxing district.

Tax rate is the total property tax rate paid by a business or individual for support of the school system, library, township, municipality, vocational school, community college, park system, and county-wide services. This rate includes voted millage and 10 mills of unvoted taxes (also called inside millage) guaranteed by the Ohio Constitution.

Taxing district is a geographic area that shares the same local property tax rate. In the case of Washington Township, incorporated (City of Centerville) residents are in one tax district, and unincorporated residents are in another.

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