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Updated 2025 Tax Year

Harrison County
Property Tax Guide

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

8 Official Sources
8 min read
Quick Facts
Tax Rate
0.96% average effective rate, varies by school district and local taxing authorities
Exemptions
5+ Available
Section 1

How Property Tax Works

Harrison County, Ohio operates on a property tax system that funds essential local services including schools, townships, county government operations, and various special districts. Property taxes are the primary funding source for public education, emergency services, road maintenance, and county administration. The effective property tax rate for Harrison County in 2025 is approximately 0.96%, though this represents an average across the county.

Actual tax rates vary significantly by location within Harrison County due to different combinations of school districts, townships, municipalities, and special taxing districts such as fire departments, libraries, and parks. Each property owner's total tax rate is determined by adding together the millage rates from all applicable taxing authorities that serve their specific location. Ohio law requires property to be assessed at 35% of its true market value, and taxes are calculated based on this assessed value rather than the full market value.

Section 2

What Makes Up Your Tax Bill

ComponentRate RangeDescription
County General~3-5 millsBasic county operations, courts, sheriff
School District~25-35 millsLocal school district operations and bonds
Township/Municipal~2-8 millsLocal government services, roads
Library~1-2 millsPublic library systems
Emergency Services~2-4 millsFire, EMS, emergency communications
Special Districts~0.5-3 millsParks, soil & water conservation, other
Total Effective Rate~0.96%Average across Harrison County

Rates shown are for levy year 2025 and are expressed in mills (1 mill = $1 per $1,000 of assessed value). Your actual rate depends on which taxing districts serve your property location. Contact the Harrison County Auditor for your specific district combination and exact millage rates.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Harrison 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 taxes in Harrison County are triggered by changes in property ownership, new construction, or significant improvements that occur after the annual assessment date (typically January 1st). When property changes hands or improvements are completed, the county assessor may issue a supplemental assessment to capture the increased value for the remainder of the tax year.

The supplemental tax is calculated by determining the difference between the new assessed value and the previous assessed value, then applying the current tax rate to this difference. The tax is prorated based on the number of months remaining in the tax year after the triggering event. For example, if a $100,000 home improvement is completed in July, and the assessed value increases by $35,000 (35% of market value), the supplemental tax would be calculated on this $35,000 increase for the remaining 6 months of the tax year at the applicable millage rate.

Example Calculation

Example 1: $300,000 Home

  • Market Value: $300,000
  • Assessed Value (35%): $105,000
  • Owner Occupancy Credit: -$2,625 (2.5% reduction, requires application)
  • Net Taxable Value: $102,375
  • Annual Tax (0.96%): $983
  • Monthly Escrow: $82

Example 2: $600,000 Home

  • Market Value: $600,000
  • Assessed Value (35%): $210,000
  • Owner Occupancy Credit: -$5,250 (2.5% reduction, requires application)
  • Net Taxable Value: $204,750
  • Annual Tax (0.96%): $1,966
  • Monthly Escrow: $164

Example 3: $1,000,000 Home

  • Market Value: $1,000,000
  • Assessed Value (35%): $350,000
  • Owner Occupancy Credit: -$8,750 (2.5% reduction, requires application)
  • Net Taxable Value: $341,250
  • Annual Tax (0.96%): $3,276
  • Monthly Escrow: $273

Note: Tax credits shown require annual application and approval. Actual rates may vary based on your specific taxing districts.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Harrison County require property tax escrow accounts for borrowers with less than 20% down payment. Your lender collects 1/12 of your estimated annual property tax bill with each monthly mortgage payment, depositing these funds into an escrow account. The lender pays your property taxes directly to the Harrison County Treasurer when bills become due.

Property taxes in Harrison County are typically billed semi-annually, with payments due in spring and fall. Your lender will receive the tax bills and pay them on your behalf from your escrow account. It's important to verify that payments are made on time, as you remain ultimately responsible for the taxes even when using escrow. You can monitor your account through your lender's online portal and verify payments on the Harrison County Treasurer's website. If your tax assessment changes significantly, your lender may adjust your monthly escrow amount to ensure adequate funds are available for future payments.

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 Harrison County for 2025? A: Property taxes are typically due semi-annually. Spring installments are generally due by early summer, and fall installments by late December. Contact the Harrison County Treasurer's office for exact due dates for the current tax year.

Q: What tax credits are available and do I need to apply? A: The primary credit is the Owner Occupancy Tax Reduction (2.5% reduction in taxes) which REQUIRES ANNUAL APPLICATION by the property owner. You must own and occupy the home as your principal residence on January 1st to qualify.

Q: What is the Homestead Exemption and how does it work? A: The Homestead Exemption is available to qualifying seniors (65+), disabled persons, and surviving spouses. It caps annual assessment increases rather than reducing market value. This benefit REQUIRES APPLICATION and provides ongoing protection against large tax increases due to rising property values.

Q: When does Harrison County reassess properties? A: Harrison County completed its most recent Sexennial (6-year) Reappraisal for tax year 2023. Properties are revalued every six years, with interim updates for sales and improvements. The next county-wide reappraisal will occur for tax year 2029.

Q: How do I appeal my property assessment? A: Assessment appeals must be filed with the Harrison County Board of Revision within 30 days of receiving your valuation notice. Appeals can also be filed within 30 days of the tax bill mailing date. Contact the County Auditor's office for appeal forms and procedures.

Q: What are the penalties for late property tax payments? A: Ohio law imposes penalties and interest on delinquent property taxes. Interest accrues monthly, and additional penalties may apply. Extended delinquency can lead to foreclosure proceedings. Contact the Harrison County Treasurer for specific penalty rates and payment options.

Q: Can I pay my property taxes online? A: Yes, the Harrison County Treasurer typically offers online payment options through their official website. You can pay by electronic check or credit/debit card, though convenience fees may apply for card payments.

Q: Why do my taxes differ from my neighbor's if our homes are similar? A: Tax differences can result from different assessed values, varying tax credit applications, or different special taxing districts. Even properties on the same street may be served by different school districts or special service areas, resulting in different total millage rates.

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