Linda S. Bolon
Columbiana County Treasurer​
​​
Location

105 South Market Street
Lisbon, Ohio  44432
Phone:  330.424.9514​
​​​​​
Understanding Your Tax Bill
Office Hours

8:00 am to 4:00 pm
Monday through Friday
(Except Holidays)​​​​​

Welcome to the
Columbiana County Treasurer's
​Office​​
      REFERENCES

​​1
.  MAILING NAME: Where
     ​ the tax bill is mailed.

2.  PARCEL NUMBER: 
      ​Identification number 
      ​assigned to your property.​​

3.  DUE DATE: Your taxes
      must be paid by this date
      to avoid a penalty.

4.  ​​​​AMOUNT DUE HALF
      YEAR:  Pay this amount if
      you want to pay only 1/2 of
      your taxes (that is all that
      is due for the first half) 
      We will bill you for the
      second half, which is
      usually due in August.

5.  AMOUNT DUE FULL
      YEAR:  Pay this amount if
      you want to pay the year of
      your taxes.​​​​​​​​​​​​

6.  PARCEL LOCATION:  The
      property address.

7.  TAXING DISTRICT:  An
      identifying number which
      aides in accurate 
      ​distribution of revenue to  
      ​the​​​​ governments
     ​ (township, city, school,
  ​ etc.) where your property
     ​ is located.

8.  OWNER NAME:  The legal
      ​owner of record​​.

9.  LEGAL DESCRIPTION:  
      Identifying information
     ​ from your deed.​​​

10.  APPRAISED VALUE:
       The value placed  on a
​parcel of property by the
      ​ Auditor's Appraisal Office
      ​ for taxation.

11. TAXABLE VALUE:  ​​​​​35% of
      ​the Appraised Value. The
     ​ assessed value is
      ​multiplied by the Effective
     ​ Tax Rate to determine
     ​ your taxes.

12. SPECIAL ASSESSMENTS:
      Amounts certified for
      charges such as lighting, 
      water/sewer service fees

13. HOMESTEAD
      ​REDUCTION VALUE:​​​​​​​ A
      ​reduction value assigned
     ​ to qualified property
     ​ owners.  (Click on the Real
      ​Estate Sub Tab "Tax
      ​Credits" for more
      ​ information).

14. CAUV VALUE:  ​​Value in
     ​ agriculture, rather than
      ​full market value.

15.  FULL TAX RATE:  Total
       millage before any
       deductions.

16.  REDUCTION FACTOR:
       Calculated by the Ohio
       ​Department of Taxation to
      ​ lessen the impact of
      ​ inflation.​​​​​​​

17.  EFFECTIVE TAX RATE:
       Full Tax Rate adjusted by
       the Reduction Factor.

18.  ACRES:  Measurement of 
       ​the property  in acreage.​​​​​​

19.  CLASS:  Real estate is
      ​ divided into two classes,
       ​Class I Residential and
       ​Agricultural and Class II,
       Other​​

      ​
Above, is an abreviated sample tax bill designed to help you understand how your taxes are calculated.  Definitions are referenced on the right hand side of this page and the calculation scenario is listed as follows:

(Please note, this is only a sample.  Specific questions regarding the calculation of your taxes should be drected to the County Auditor's office at 330.424.9515)​​

                                                ​​SCENARIO

(Ref. #10)   Your home is valued at $126,500 
​ 
(Ref. #11)  ​ You only pay on 35% of the appraised value (126,500 X 35% = $44,280)

(Ref. #15)   The taxing district where the home is located has a full rate of 54.35 mills

(Ref. #16)   The reduction factor set by the State of Ohio for this taxing district is 0.233808

(Ref. #17)   Applying the reduction factor times the full rate gives the effective tax rate of 41.642519


                                              CALCULATION​​

(A)   Using the Assessed Rate of $44,280 x the full tax rate of 54.35 = 2,406.62 Gross Yearly Tax Rate

(B)   The Gross Yearly Tax Rate of 2,406.62 x's the Reduction Factor of 0.233808 = 562.68

(Not Shown on the Bill)   Deducting the Tax Reduction from the Gross Full Year Tax (2,406.62 minus 
                                         ​562.68) gives a subtotal of 1,843.94

(C)   The State then provids a 10% rollback (1,843.94 x's 10% = $184.40)

(D)   The State provides an additional 2.5% rollback  for qualified homeownerson the first acre plus
         ​homesite (attached garage not included) upon completion of an application form filed with the
         ​County Auditor (1,843.94 x's 2.5% = 46.10, less adjustment for attached garage = $45.64)

(E)   The Homestead Exemption allows senior citizens and permanently and totally disabled Ohioans to
      ​  reduce their property tax burden by shielding some of the market value of their home from 
        ​taxation.  The exemption, which takes the form of a credit on property tax bills, allows qualifying 
        ​homeowners to exempt $25,000 of the market value of their home from all local property taxes.
     ​   The exemption is based upon the value of the home only. 

        The Homested Value for this property is 8,750, divided by 1,000 = 8.75.  Taking the 8.75 x's the
        ​effective rate at 41.642519 = 364.37.  This number is multiplied 364.37 x's 0.875 = 318.82 to arrive 
        ​at the homestead reduction value.​

(F)   Taking the Gross Full Year Tax, less the reductions as described and adding any special
        ​assessments, delinquencies or other adjustments provides the Net Full Year Tax (2406.62-562.68-
        ​184.40-45.64-318.82 = $1,295.08)

(G)  The Net Full Year Tax is divided by 2 to arrive at the New Half Year Tax (1,295.08/2= $647.54)
​​​
(H)  The second column shows taxpayers how their tax dollars will be distributed. 

 (I)  ​​ ​It is important to note that Columbiana County government is unique in that it does not receive   
        ​money from real estate tax, except for a .2/mill required to be collected for debt retirement.

       A number of years ago, the Commissioners elected to waive the collection of the county's 2 mill 
       ​real estate tax, in lieu of only collecting sales tax revenue. This action has saved taxpayers money
       on their real estate bill but places reliance that the voters, in good faith, will continue to support
       ​sales tax renewals at the ballot box.


REPRINT FEE:  $1.00/per bill
(2) PARCEL NUMBER
                                        00-00000.000
-------------------------------------------------
(3)  DUE DATE
                                    MARCH 8, 0000
​-------------------------------------------------
(4) AMOUNT DUE HALF YEAR
                                                  $647.54

-------------------------------------------------
(5) AMOUNT DUE FULL YEAR
                                              $1,295.08
-------------------------------------------------

(6) PARCEL LOCATION
                            1234 MAIN STREET
                         COLUMBIANA, OHIO
-------------------------------------------------

(7) TAXING DISTRICT
             18 COLUMBIANA VILLAGE​​​​​​​​​​​​​
-------------------------------------------------

​​(8) OWNER NAME
                  DOE, JONATHAN L &/OR
                  DOE, JANE S
-------------------------------------------------​​​​
(9) LEGAL DESCRIPTION
              LOT #1234 MAIN ESTATES
              #8 00.08'
              0.5A​​​​
-------------------------------------------------
(10) 100% APPRAISED VALUE     
​​​        LAND                                  
        BLDG/IMPRV                    
        TOTAL                             
-------------------------------------------------​​

(11) 35% TAXABLE VALUE
       LAND
       BLDG/IMPRV
       TOTAL​​​
------------------------------------------------

(12)  SPEC ASSESS  DELQ  ANNUAL


-------------------------------------------------​​​
(13) HOMSTD RED       (14)   CAUV
            VALUE​​                       VALUE
              8,750​
 28,700
97,800
126,500

​​​
10,050
34,230
44,280​​​
                               Linda S. Bolon
                    Columbiana County Treasurer
                           FIRST HALF REAL ESTATE TAX - 0000​​​
-----------------------------------------------------------------------------
              ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
                       (1)  DOE, JONATHAN L
                              &/OR JANE S
                              1234 MAIN STREET
                              COLUMBIANA  OH  44408-0000​​​​​
-----------------------------------------------------------------------------​
​       (15)                      (16)                               (17)                  (18)        (19)
​​Full Tax Rate |  Reduction Factor |  Effective Tax Rate |   Acres  |  Class
​      54.35                  0.233808                    41.642519           .28100       RES

-----------------------------------------------------------------------------
         Tax Bill Calculation                               Tax Distribution                   

A  Gross Full Year Tax
B Tax Reduction
     Less:
C 10% Rollback
D  2.5% Rollback
Homestead Reduction​​​​


F  Net Full Year Tax

G  Net Half Year Tax
     Add:
Special Assessment
Delinquent Assessment
Assessment Penalty
Delinquent Real Estate
Real Estate Penalty
Contract Amount
CAUV Recoupment
Payment/Escrow​​​

​​​        

​​

-----------------------------------------------------------------------------
Amount Due Half Year   647.54​​

2,402.62
562.68

184.40
45.64
318.82

1,295.08

647.54

.00
.00
.00
.00
.00
.00
.00
.00

​​​​​​​​​​​​​​​​​

​​​​​
I  Cnty General Fund
I  Cnty Debt Service
             H
Mental Health
Development Disab
Childrens Services
Cancer Clinic
School District
Vocational School
City-Village
Township Govt 
​Other


TOTAL​​​​​​​​​​​​​​
 .00
3.11

20.06
61.93
9.04
2.39
386.45
31.36
105.74
27.46
.00


647.54​​​​
​​​​​​​​​​


​​​
 SAMPLE TAX BILL
If you need a stamped receipt, return entire bill with a self addressed stamped envelope.
Your Cancelled Check Is A Valid Receipt
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - ​​
PARCEL NUMBER
                                           ​00-00000.000​
-------------------------------------------------
​DUE DATE 
                                          March 8, 0000
-------------------------------------------------
​​​​AMOUNT DUE HALF YEAR
                                                    $647.54​
-------------------------------------------------​
AMOUNT DUE FULL YEAR
                                                $1,295.08
​​​
                        Make Check Payable To:  LINDA S. BOLON
                    Columbiana County Treasurer
                        FIRST HALF REAL ESTATE TAX - 0000​​
-----------------------------------------------------------------------------
​Owner Name                             Mail Address
DOE, JONATHAN L &/OR              1234 MAIN STREET
JANE S​​                                               COLUMBIANA, OH  44408

                                                            Parcel Location
                                                            1234 MAIN STREET
          Check here if your address information has changed                           RETURN THIS PORTION WITH PAYMENT
          (Fill in changes on back of bill)​

           Return Address:  Linda S. Bolon - Columbiana County Treasurer
                                       105 South Market Street
                                       Lisbon, Ohio  44432-1234​​​​                                        ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||


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