How Property Tax Works
Columbiana County, Ohio operates under a property tax system that serves as the primary funding mechanism for local services including schools, fire protection, emergency medical services, and county operations. The county's effective property tax rate for 2025 is approximately 0.81%, though this represents an average across all taxing districts within the county. Property owners should note that actual tax rates vary significantly by location due to the presence of different school districts, municipalities, and special taxing districts throughout Columbiana County.
The Ohio Department of Taxation oversees the state's property tax framework, while local assessment and collection responsibilities fall to the Columbiana County Auditor and Treasurer respectively. Property is assessed at 35% of market value for tax purposes, with assessments updated through a six-year reappraisal cycle. The most recent countywide property tax rate information indicates a combined rate of 7.25% of assessed value, effective October 2025, though individual property owners may experience different rates depending on their specific taxing district combination.