1 mill = $1 of tax for every $1,000 of property value.

Summit County government currently collects 2.2 mills which provides approximately

$40 million for critical public safety services. For most property owners, this accounts for

3% of your total property tax bills.

The Summit County Fiscal Officer collects all property taxes and then distributes the

funds to each taxing authority with a levy.

Ultimately it is the State of Ohio Department of Taxation who makes the final

determination on property values. The Summit County Fiscal Officer’s Auditor Division

works on a six-year cycle to determine a property’s fair market value and keep it up to

date with revaluations occurring once every three years.

Fair market value is the amount a buyer and seller would be willing to agree to in an

arm's length transaction on the open market. The Auditor Division uses fair market

value to determine a property's assessed value, which in Ohio amounts to 35% of the

fair market value.

The assessed value of your property is influenced by several factors, including market

trends, home improvements, condition of the property and neighborhood factors.

Following both the six-year and three-year valuations, the Fiscal Officer must submit all

valuations in the county to the Ohio Department of Taxation for approval. If the state

disagrees with the Fiscal Officer’s valuations, it may order the Fiscal Officer to increase

valuations. This happened during the last three-year update in 2023.

The Ohio Constitution guarantees up to 10 mills of property tax that local governments

can collect without a vote. This section of the Constitution was originally approved by

voters in 1929 and established a 15 mill cap. In 1933 voters approved an amendment

reducing the cap to its current 10 mills.

This is split among schools, cities, villages, townships and counties. The exact split

differs by community, but the total cannot be more than 10 mills.

Reduction factors do not apply to inside millage, meaning it rises proportionally with any

increase or decrease to a property’s valuation.

Summit County government collects 2.2 mills of inside millage to fund primarily public

safety services, including sheriff deputies, operation of the jail, prosecutors and the

criminal justice system.

Outside millage is voted tax millage that is over and above the constitutional 10-mill

unvoted limit.

These voted levies often make up the bulk of what you see on your property tax

bill—schools, libraries, police and fire, and levy agencies like Alcohol, Drug and Mental

Health Board, Developmental Disabilities Board and Children Services Board.

Outside millage is subject to reduction factors, meaning it does not increase

proportionally with a property’s value. Most outside millage levies are fixed-rate,

meaning the millage is set by the voted in levy and generates monies based on the

values of that said year. These levies only get new monies when there is new

construction. Any change in values from reappraisal or updates do not get collected and

creates the reduction factor

Some outside millage levies are fixed sum or “Bond” levies, meaning they are set to

generate a specific amount of money. The County Budget Commission reviews and

sets the tax rate for these levies so they comply with the amount of money required by

that levy. If the values increase, the tax rate would need to decrease so no new taxes

are created. If the values decrease, the tax rate would increase to collect the money

needed by that levy.

Charter millage acts just like inside millage. The ability to enact charter millage is also

established under the Ohio Constitution but charter millage is permanently embedded in

the charter of a charter county or municipality if approved by voters.

The details of your property tax bill depend on where you live. To find you bill, visit

https://propertyaccess.summitoh.net/search/commonsearch.aspx?mode=realprop and

search your address.

Under “Actions” on the right-hand side, click “Printable Summary”.

If a Print box opens, simply close this window.

Scroll down to the section titled “Tax Distribution by Authority/Levy Name” to see the

millage rate and dollar amount you pay for each levy.

The Summit County Fiscal Office offers several programs to help older adults, veterans

and others reduce their tax bill. Please call 330-643-2632 or visit

https://fiscaloffice.summitoh.net/ to learn more.

Property owners who pay their property taxes and insurance through a mortgage

payment may also consider assessing their annual insurance policy for price increases.

You may be able to negotiate your rate with the insurance provider or secure lower

pricing with another provider.

Property owners may challenge their property valuation by filing a complaint with the

Board of Revision. The filing of a complaint is an initiation of a legal proceeding. When a

complaint is filed, it is the Board of Revision’s responsibility to schedule a hearing,

review the complaint and any evidence submitted, then issue a decision on whether a

correction should be made to the valuation. It is the complainant's responsibility to prove their claim, by submitting supporting documentation to the Board for review. The Board does not hear complaints regarding property taxes.

Learn more at https://fiscaloffice.summitoh.net/index.php/board-of-revision-complaint or

call 330-643-2710.