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Updated 2025 Tax Year

Highland County
Property Tax Guide

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

10 Official Sources
8 min read
Quick Facts
Tax Rate
0.78% effective rate (varies by district due to school, fire, library, and municipal levies)
Exemptions
5+ Available
Section 1

How Property Tax Works

Highland County, Ohio operates under a property tax system that serves as the primary funding mechanism for local government services, including schools, emergency services, infrastructure maintenance, and county operations. Property taxes in Highland County are administered at the county level, with the county auditor responsible for property assessment and the county treasurer handling billing and collection processes.

The effective property tax rate in Highland County for the 2025 levy year is approximately 0.78%, which is below Ohio's statewide average of around 1%. However, actual tax rates vary significantly by location within the county due to special taxing districts, including school districts, fire districts, library districts, and municipal service areas. Property owners should expect their specific rate to differ based on their exact location and the combination of local taxing authorities that serve their property. The county assesses real property based on market value, with taxes calculated on 35% of the assessed fair market value as established by Ohio state law.

Section 2

What Makes Up Your Tax Bill

ComponentRate RangeDescription
County General Fund0.15-0.25%Basic county services, administration, roads
School District Levy0.35-0.45%Local school district operations and facilities
Fire/EMS Districts0.05-0.10%Emergency services and fire protection
Library District0.02-0.05%Public library system support
Municipal Services0.00-0.15%City/village services (where applicable)
Special Assessments0.05-0.20%Bonds, improvements, special projects
Total Effective Rate~0.78%Combined rate for FY 2025-2026

Note: These rates apply to the 2025-2026 levy year and represent typical ranges. Your actual rate depends on your specific location within Highland County and which special taxing districts serve your property. Rates are applied to 35% of assessed fair market value per Ohio law.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Highland 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 Highland County are triggered by two main events: ownership changes (property sales) and new construction or major improvements completed after the annual assessment date. When property changes hands, the county auditor may issue a supplemental assessment if the sale price indicates the current assessed value is significantly below market value. For new construction, supplemental taxes apply to properties built in 2014 or later, with the additional assessed value prorated based on when the construction was completed during the tax year.

The calculation process involves determining the difference between the old assessed value and the new assessed value, then applying the current tax rate to that difference. The supplemental tax covers the remaining months of the current fiscal year. For example, if a $400,000 home addition is completed in March and increases the assessed value by $140,000 (35% of $400,000), the supplemental tax would be calculated on that $140,000 for the remaining 9 months of the fiscal year at the applicable local tax rate.

Example Calculation

Example 1: $300,000 Home

  • Market Value: $300,000
  • Assessed Value (35%): $105,000
  • Homestead Credit Applied: -$25,000 (requires application)
  • Net Taxable Value: $80,000
  • Annual Tax (0.78% rate): $624
  • Monthly Escrow: $52

Example 2: $600,000 Home

  • Market Value: $600,000
  • Assessed Value (35%): $210,000
  • Homestead Credit Applied: -$25,000 (requires application)
  • Net Taxable Value: $185,000
  • Annual Tax (0.78% rate): $1,443
  • Monthly Escrow: $120

Example 3: $1,000,000 Home

  • Market Value: $1,000,000
  • Assessed Value (35%): $350,000
  • Homestead Credit Applied: -$25,000 (requires application)
  • Net Taxable Value: $325,000
  • Annual Tax (0.78% rate): $2,535
  • Monthly Escrow: $211

Note: All tax credits require annual application and approval. Rates shown are estimates and actual rates vary by specific location within Highland County.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Highland County require borrowers to establish an escrow account to ensure property taxes are paid on time. Lenders collect monthly escrow payments along with your mortgage payment, typically calculating 1/12th of your annual property tax bill plus a small cushion for potential increases. The lender holds these funds in a separate account and makes tax payments directly to the Highland County Treasurer on your behalf.

Highland County property taxes are due in two installments: the first half due February 27, 2026, and the second half due July 31, 2026. Lenders typically pay each installment shortly before the due date. Property owners should verify that their lender has made payments by checking with the Highland County Treasurer's office or reviewing their annual escrow statement. If your property tax assessment changes significantly due to improvements, market value adjustments, or changes in tax credits, you may need to contact your lender to adjust your monthly escrow payments to avoid shortfalls.

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 Highland County property taxes due for the 2025-2026 fiscal year? A: The first half payment is due February 27, 2026, and the second half is due July 31, 2026. Late payments incur penalties and interest charges.

Q: What tax credits are available and do they require application? A: The primary tax credit is the Homestead Credit, which can reduce taxable value by up to $25,000 for qualifying homeowners. This credit requires annual application and is NOT automatic. Additional credits may be available for seniors, disabled veterans, and disabled homeowners.

Q: How does the Homestead Credit work? A: The Homestead Credit caps assessment increases and reduces taxable assessed value, but does not reduce market value. It requires filing an application with the Highland County Auditor by December 31st of each year to remain effective.

Q: How often are properties reassessed in Highland County? A: Ohio law requires property reappraisal every three years and updates every six years. Highland County follows this schedule, with the most recent updates reflecting current market conditions.

Q: What happens if I pay my property taxes late? A: Late payments incur penalties of 10% immediately after the due date, plus interest charges of 1% per month. Unpaid taxes can eventually result in foreclosure proceedings.

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

Q: How do special district taxes affect my bill? A: Special taxing districts (schools, fire, library, etc.) each levy their own rates. Your total tax rate depends on which districts serve your specific property location within Highland County.

Q: How do I appeal my property assessment? A: Assessment appeals must be filed with the Highland County Board of Revision by March 31st following the tax year. You'll need evidence supporting your claim that the assessed value is incorrect.

Q: Are there property tax credits for seniors or veterans? A: Yes, additional credits may be available for seniors over 65, disabled veterans, and homeowners with permanent disabilities. These require separate applications with specific documentation and income requirements.

Q: What if my mortgage company doesn't pay my taxes on time? A: Contact both your lender and the Highland County Treasurer immediately. You remain ultimately responsible for the taxes, but the lender should cover any penalties if the delay was their fault.

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