HonestCasa logoHonestCasa
All Tax Guides
Updated 2025 Tax Year

Brown County
Property Tax Guide

Everything you need to know about property taxes in Brown County, OH. Rates, due dates, exemptions, and how it affects your monthly payment.

10 Official Sources
8 min read
Calculate Your True CostMortgage Calculator
Quick Facts
Tax Rate
0.8% baseline effective rate, varies by taxing districts (school, municipal, township levies can increase total rate significantly)
Exemptions
5+ Available
Section 1

How Property Tax Works

Brown County's property tax system serves as the primary funding mechanism for essential local services including public schools, county government operations, emergency services, and infrastructure maintenance. Property owners in Brown County face an effective property tax rate of approximately 0.8% based on assessed value, though this represents a baseline that can vary significantly depending on your specific location within the county.

The actual tax rate you pay depends on which special taxing districts serve your property, including school districts, municipalities, townships, and special service districts. These additional levies for services like fire protection, libraries, parks, and local improvements can substantially increase your total effective rate above the county baseline. Property taxes in Brown County are collected in two installments annually, with the first payment due January 31st and the second due July 31st each year.

Section 2

What Makes Up Your Tax Bill

ComponentRate RangeDescription
County General Fund~15-20 millsBasic county services, courts, sheriff
School District Levy~25-35 millsLocal school district operations
Municipal/Township~5-15 millsCity or township services (varies by location)
Special Districts~2-10 millsFire, EMS, library, parks (location dependent)
Voted LeviesVariableBond issues, emergency levies, permanent improvements

Total Effective Rate: ~0.8% (80 mills) baseline

Note: These rates apply to Tax Year 2024 (Levy Year 2024-2025). One mill equals $1 per $1,000 of assessed value. Your actual rate depends on which taxing districts serve your specific property location. Contact the Brown County Auditor for your exact millage rate.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Brown County, property taxes are due in two installments:

Pro tip: If you pay through mortgage escrow, your lender splits these payments across your monthly mortgage. If you pay directly, set calendar reminders to avoid late penalties.
Section 4

Supplemental Tax Bills

Supplemental property taxes in Brown County are additional assessments that occur when there are mid-year changes to property value or ownership. The most common triggers include new construction completion, property improvements that increase assessed value, ownership transfers that prompt reassessment, or the correction of assessment errors discovered after the regular tax roll is finalized.

When supplemental taxes are levied, they are calculated by applying the current tax rate to the difference between the new assessed value and the previous assessed value, prorated for the portion of the tax year remaining. For example, if you complete a $100,000 home addition in March that increases your assessed value by $80,000, you would owe supplemental taxes on that $80,000 increase for the remaining 9 months of the tax year. At Brown County's effective rate of 0.8%, this would result in approximately $480 in supplemental taxes ($80,000 × 0.008 × 9/12 months).

Example Calculation

Example 1: $300,000 Home

  • Market Value: $300,000
  • Assessed Value (35% in Ohio): $105,000
  • Less: Homestead Credit (if qualified): -$2,500
  • Net Taxable Value: $102,500
  • Annual Tax (0.8%): $820
  • Monthly Payment: $68

Example 2: $600,000 Home

  • Market Value: $600,000
  • Assessed Value (35% in Ohio): $210,000
  • Less: Senior Homestead Credit (if qualified): -$3,000
  • Net Taxable Value: $207,000
  • Annual Tax (0.8%): $1,656
  • Monthly Payment: $138

Example 3: $1,000,000 Home

  • Market Value: $1,000,000
  • Assessed Value (35% in Ohio): $350,000
  • Less: Available Tax Credits (if any): $0
  • Net Taxable Value: $350,000
  • Annual Tax (0.8%): $2,800
  • Monthly Payment: $233

Note: All tax credits require separate application and income/eligibility verification. Credits shown are examples and not automatic.

See How Taxes Affect Your Payment

Property taxes are just part of your total monthly cost. Get the full picture.

Calculate Now
Section 5

Escrow & Property Taxes

Most mortgage lenders in Brown County require property tax escrow accounts for borrowers with less than 20% down payment. Your lender collects 1/12th of your estimated annual property tax bill with each monthly mortgage payment, depositing these funds into an escrow account. The lender then pays your property taxes directly to Brown County on the January 31st and July 31st due dates.

Lenders typically review escrow accounts annually and may adjust your monthly payment based on actual tax bills and account balances. If property taxes increase due to reassessment or new levies, expect your monthly mortgage payment to increase accordingly. You'll receive an annual escrow analysis showing all deposits and payments, and any shortage or surplus will be addressed through payment adjustments or refunds. Even with escrow, you remain responsible for verifying that payments are made timely and for the correct amounts.

How HonestCasa Helps
  • Understand whether your escrow is set correctly
  • See how rising taxes will change your monthly payment
  • Plan ahead instead of being surprised by "shortage" letters
Section 6

Frequently Asked Questions

Q: When are property taxes due in Brown County for Tax Year 2024? A: The first installment is due January 31, 2025, and the second installment is due July 31, 2025. Payments are considered late if received after these dates.

Q: What tax credits are available and do I need to apply? A: Ohio offers Homestead Credits for seniors (65+), disabled persons, and qualifying surviving spouses with income limits. All credits require separate application through the Brown County Auditor by December 31st of the tax year. Credits are NOT automatic.

Q: How does the Homestead Credit work? A: The Homestead Credit caps your property's assessed value increases at 10% annually, rather than reducing market value. You must apply annually and meet income requirements ($38,600 for 2024, increasing to $40,000 for 2025).

Q: How often are properties reassessed in Brown County? A: Ohio requires county-wide reassessments every six years, with interim updates every three years. Brown County's next full reassessment is scheduled for Tax Year 2026.

Q: What's the penalty for late property tax payments? A: Ohio charges 10% penalty on the first delinquent installment and 15% on subsequent delinquencies, plus interest at current statutory rates.

Q: Can I pay property taxes online? A: Yes, Brown County offers online payment options through the County Treasurer's website. Credit card payments may incur processing fees.

Q: How do special district taxes affect my bill? A: Your location determines which special districts (fire, library, schools) serve your property. Each district adds millage to your total rate, which is why rates vary significantly within the county.

Q: How do I appeal my property assessment? A: File a complaint with the Brown County Board of Revision by March 31st following the tax lien date. You can also request an informal review with the County Auditor first.

Q: What happens if I don't pay property taxes? A: Unpaid taxes become liens on your property. After two years of delinquency, the county may foreclose and sell your property at a tax sale to recover owed amounts.

Q: Do senior citizens get automatic tax reductions? A: No reductions are automatic. Seniors must apply for Homestead Credits and meet income requirements. The credit limits assessment increases rather than reducing your tax bill directly.

Verified Sources

Backed by 10 Official Government Sources

Every fact in this guide is sourced from official county, state, and federal documents.

01
County
Brown County Free Property Search Online Ohioohiopropertysearch.us
02
County
Total State and Local Sales Tax Rates, by County, Effective ...dam.assets.ohio.gov
03
Treasurer Downloadsbrowncountyohio.gov
04
Tax Doc
Property Tax – Real Propertydam.assets.ohio.gov
05
County
BROWN COUNTYohioauditor.gov
06
County
Brown County > Departments > Treasurer > General ...browncountywi.gov
07
Homestead Exemptionauditor.bcohio.gov
08
Tax Doc
Real Property Tax - Homestead Means Testingtax.ohio.gov
09
Homestead Exemption Application for Senior Citizens, ...tax.ohio.gov
10
County
Brown Countydam.assets.ohio.gov
All sources verified as of 2025 Tax Year

See the Full Picture of Your Home Costs

Property taxes are just one piece of homeownership. HonestCasa helps you understand your total monthly cost and explore safe ways to access your home equity.

Total Monthly Cost

Mortgage + taxes + insurance + HOA

Equity Growth

Track how your equity grows over time

Safe Equity Access

Options for projects or debt payoff

Run Your ScenarioTry Calculator

Free • No credit check • 2-minute estimate