The Ohio state income tax is calculated from the Federal Adjusted Gross Income with adjustments for federal, state and local bond interest and Social Security benefits. State law requires a flat rate within a municipality. Counties may impose additional tax.
Covered items are retail sales of tangible personal property and selected services.
Counties reappraise all real estate every six years and make equalization adjustments every three years. There is a homestead exemption for qualified elderly and disabled homeowners. Among properties exempt from property taxes are certified air, water, and noise pollution control facilities and qualified real property located in an enterprise zone. Rates vary with taxing jurisdiction combination of county, township, school, and city. The Ohio state average net tax rate was 53.08 mills for 1998.