Frequently Asked Questions

Where is your office and when are you open? We are located at 800 Mt. Orab Pike, Suite 171 in the County Administration Building. Our office hours are 8:00 am to 4:00 pm,  Monday through Friday, closed State and Federal Holidays.

I received my tax bill in the mail. It is supposed to be paid by my bank. What do I do? This commonly happens if you have recently refinanced or have in any way changed the information on your tax bill.  We suggest you immediately forward the tax bill to your lender.  To correct our records, please forward in writing the name of your lender, their address and your loan number.  Reference the Address Correction Form on the Forms Page.

I received a bill for property I just sold, what should I do? Normally at the time of closing, taxes are pro-rated to the new owner and the seller is no longer responsible for the payment of any further taxes. Please forward the bill to the new owner or contact our office so that we can prepare another bill to be sent to the responsible taxpayer.

I have received a bill for property I just purchased and I noticed the bill states it is for last year, am I responsible for the payment of these taxes?   In the State of Ohio, real estate taxes are collected one year behind. Therefore, in 2008 we collect for 2007, 2009 we collect for 2008, etc.

You will need to check your closing statement or with your closing agent to determine if you are to pay this bill but normally taxes are pro-rated to the new owner at the time of the sale.   Any tax that comes due after your purchase date then becomes your liability to pay.

I didn’t receive a tax bill, what should I do? It is the taxpayer’s responsibility to notify the Treasurer’s office of any address change for billing purposes.  Please inform our office either in writing or call. Reference the Address Correction Form on the Forms Page

Tax bills are always mailed in January and June.  Please contact our office immediately if you do not receive your tax statement.

How are my real estate taxes calculated? As required by the Ohio Revised Code, the Auditor’s office establishes a market value for all properties in Brown County.

The full year real estate tax is then computed by first multiplying the assessed value (35% of the market value) by the total tax rate of the district in which the property is located.  This gross tax is then multiplied by the district reduction factor (either residential/agricultural OR commercial/industrial) to determine the reduction credit.  The reduction credit is subtracted from the gross tax giving you the net tax amount.

  • All residential and agricultural properties receive a 10% credit from the net amount.
  • Owner occupied property is eligible for an additional 2 ½% credit on the assessed value of the home and the homesite (up to one acre). Brown County Auditor
  • Taxpayers eligible for the homestead exemption (applications can be obtained at the Brown County Auditor’s office) will have an additional credit.
  • The net tax, minus all credits and plus any special assessments, is the balance owed for the full year.

If I mail my tax payment on the due date, is it going to be late? No.  The Ohio Revised Code states that the Postmark or Postal Cancellation of the due date is considered to be timely paid.   A private metered date of the due date is not sufficient.   We are required to use the US Postal Cancellation date.

How do you calculate the penalty on late payments?

  • After the first half due date, 10% of the unpaid current tax is added as penalty.  If payment is received within 10 days of the due date, 5% of the penalty is removed.
  • After the second half due date, 10% of any unpaid current tax/penalty is added as penalty.  If payment is received within 10 days of the due date, 5% of the penalty is removed.
  • On the first day of the month following the close of second half collection , interest as mandated by State Law is charged only on the prior taxes due.
  • On December 1 of each year, the balance of interest is charged against the total amount due.

What happens if I do not pay my real estate taxes? A delinquent bill is mailed in late September, early October. If the tax is not paid and has just gone delinquent, your name will appear in the Delinquent Tax List that is published in the local paper.  If the tax is not paid a year from the date of publication the County Prosecutor may begin foreclosure.

Can I pay my delinquent tax in payments? Yes.  You may enter into a written contract with the County Treasurer that will allow you to pay your delinquent tax in installments and at the same time you must keep your current taxes paid. Once you initiate a contract, interest & penalty are suspended.  When your contract is paid off, the interest/penalty amounts are removed.  If you default on your contract, the interest/penalties removed are added back to your taxes.

Can I pay my taxes with a credit card? No

May I pay my half-year tax bill in more than one payment?   If you enroll in our Tax Installment Payment Plan, you can make monthly payments on your taxes versus the semi yearly method.  For further information, please contact our office.

When are taxes due? The actual payment date changes from year to year. The first half is usually due near the end of January and the second half is due the near end of June.  Reference the Payment Information Page for further details.

Brown County Treasurer - Connie Patrick
© 2015 Brown County Treasurer. All rights reserved.