State guide · OH
Ohio sales tax and property tax
A state rate unchanged since 2013, county and transit add-ons with a hard ceiling, and a property tax system built on 35% of value and reduction factors.
Facts read on official Ohio pages on · Checked by Radif Partners · How we calculate
- State sales tax
- 5.75%
- Local sales taxes
- Yes, by address
- Groceries
- Exempt from the state rate
- Clothing
- Taxed like other goods
- Median property tax
- $2,937
- Effective property rate
- 1.23% · #12 of 51
Ohio's state sales tax has been 5.75% since September 1, 2013. Counties and regional transit authorities add permissive taxes in steps of 0.05%, up to 3% together, and the combined rate can never pass 8.75%, so the rate at the register depends on the county where the sale is sourced. Food bought to eat at home has been exempt since a 1936 constitutional amendment; restaurant meals, soft drinks and alcohol are taxed. Clothing is taxed except during the back-to-school holiday, August 7 to August 9, 2026, when items of $75 or less are tax free. On property, the median owner paid $2,937 in 2024 on a $239,800 home (Census ACS), an effective rate of 1.23%, ranked 12 of 51. Owners 65 or older, or disabled, with income up to $41,000 get a credit equal to the taxes on $29,700 of value, and their county may now double it.
Total to pay
$105.75
Sales tax $5.75 · 5.75% of the price
| Price before tax | $100.00 |
| State tax · 5.75% | $5.75 |
| Local tax · 0% | $0.00 |
| Total | $105.75 |
Rule applied: general state rate. Exact local rate for an address: Ohio rate lookup. How this is calculated.
Sales tax in Ohio
Ohio's local layer is county-wide. A county may levy a permissive sales tax and a regional transit authority may levy another, each set in multiples of 0.05%, and the two together cannot take the total above 8.75%. Changes can only start on the first day of a calendar quarter; in 2026, Warren County's rate changed on October 1 and no other county moved. The Department of Taxation's Finder returns the rate for an address, which you then enter as the local part above.
The back-to-school holiday is permanent, written into law since 2018 for the first Friday of August and the following weekend. In 2026 it runs from August 7 to August 9, 2026. Clothing priced at $75 or less per item, school supplies at $20 or less and instructional materials at $20 or less are sold tax free. The limit works item by item: a pair of jeans at $70 saves $4.03 of state tax, but a $180 coat bought the same day pays the full rate, $10.35 at the state level. The broader holiday on items up to $500 that H.B. 33 created was not repeated in 2026.
Exemptions worth knowing include prescription glasses and contact lenses since July 1, 2019, and pads, tampons and period underwear since April 1, 2020. Prepared food, dietary supplements and tobacco stay taxable. A car bought from a private seller still owes sales or use tax, paid to the county clerk of courts when the title is transferred. Online or out-of-state purchases on which no tax was collected owe use tax at the same state and county rate.
What the state charges, item by item
| Item | State rate | Local tax | Rule |
|---|---|---|---|
| Most goods | 5.75% | yes | State rate 5.75%; counties and regional transit authorities add permissive local sales taxes on top, so the combined rate depends on the county. |
| Groceries (food for home) | 0% | no | Food for human consumption off the premises where sold has been exempt since a 1936 constitutional amendment; restaurant meals, prepared food, soft drinks, alcohol, dietary supplements and tobacco are taxable. |
| Clothing | 5.75% | yes | Clothing is taxable year-round except during the 3-day back-to-school holiday (items $75 or less). |
| Prescription drugs | 0% | no |
Local sales taxes
Levied by counties and regional transit authorities (permissive sales and use taxes). Local add-ons are set in multiples of 0.05% up to 3%; state + county + transit combined cannot exceed 8.75%. County and transit rate changes may only take effect at the start of a calendar quarter. Find the exact combined rate for an address with the official Ohio lookup, then type the local part into the calculator above.
Sales tax holidays in 2026
| Holiday | Dates | What qualifies |
|---|---|---|
| Back-to-school sales tax holiday | August 7, 2026 to August 9, 2026 | clothing priced at $75 or less per item; school supplies $20 or less; school instructional materials $20 or less |
No expanded holiday on items $500 and under in 2026 (the expanded holiday created by H.B. 33 was not repeated); only the standard back-to-school holiday applies.
Worth knowing about Ohio sales tax
- Ohio's state sales and use tax rate has been 5.75% since September 1, 2013. source
- Counties and transit authorities can add up to 3% in 0.05% steps, but the total state + local rate is capped at 8.75%. source
- Warren County's sales and use tax rate changed effective October 1, 2026; no county rate changes took effect January 1, April 1 or July 1, 2026. source
- Since 2018 Ohio law sets a permanent back-to-school holiday on the first Friday of August and the following weekend (clothing up to $75, school supplies and instructional materials up to $20). source
- Prescription glasses and contact lenses have been exempt since July 1, 2019, and pads, tampons and period underwear since April 1, 2020. source
- A motor vehicle bought in a private (casual) sale is still subject to sales or use tax, paid to the county clerk of courts at title transfer. source
- H.B. 96 (2025) repealed several sales tax exemptions, and H.B. 366 raised the vendor's license fee from $25 to $50 effective April 9, 2025. source
- Separate from sales tax, H.B. 519 cuts the state motor fuel tax (normally 38.5 cents/gal gasoline, 47 cents/gal diesel) to near zero from October 4, 2026 through January 2, 2027. source
Property tax in Ohio
Ohio has no state property tax. School districts, counties, cities, townships and special districts levy it, and the 88 county auditors set values: a full reappraisal every six years and an update at the three-year mark. Tax is charged on 35% of true market value, so a $250,000 house carries a taxable value of $87,500. The constitution limits unvoted, or inside, millage to 10 mills, which works out to 0.35% of true value; everything above that is voted by residents as levies.
The feature that makes Ohio bills hard to predict from values alone is the tax reduction factor from H.B. 920. When a reappraisal raises values, reduction factors offset that growth on voted levies, so the effective millage ends up below the voted figure: the statewide average in 2024 was about 52.44 effective mills on homes and farms, against 66.69 on commercial and industrial property. At the Census ratio of 1.23%, the $250,000 house pays about $3,063 a year. Homes also get a 10% non-business credit and a 2.5% owner-occupancy credit, but neither applies to levies passed after September 29, 2013.
The Homestead Exemption for owners 65 or older, totally and permanently disabled, or qualifying surviving spouses is a credit equal to the taxes on $29,700 of market value in 2026, about $364 at the typical rate, with Ohio modified AGI of $41,000 or less. Disabled veterans get $59,400 with no income test. File form DTE 105A with the county auditor by December 31; it then renews on its own. H.B. 96 lets county commissioners add a local homestead exemption equal to the state one. Bills come in two halves, usually around February and July, and value complaints go to the county Board of Revision between January 1 and March 31.
Property tax on a home in Ohio
Typical bill per year
$2,938
| Per month | $245 |
| Median effective rate in Ohio | 1.23% |
| Median bill paid | $2,937 |
Census median ratio; your county, city and school district set the real levy.
| Census figure | Ohio |
|---|---|
| Median home value (owner-occupied) | $239,800 |
| Median real estate taxes paid | $2,937 |
| with a mortgage | $3,156 |
| without a mortgage | $2,647 |
| Effective rate (tax ÷ value) | 1.23% |
| Rank by effective rate (1 = highest) | 12 of 51 |
| Rank by median bill | 26 of 51 |
How the taxable value is set
Taxable (assessed) value is 35% of true market value (CAUV farmland excepted). County auditors fully reappraise every six years with a triennial update in between; tax reduction factors (H.B. 920) offset value growth on voted levies. Who levies the tax: local only: school districts, counties, municipalities, townships and special districts; values set by the 88 county auditors under Department of Taxation oversight
Payment calendar: Typically two installments: first half in late January or early February, second half in late June or early July; exact dates vary by county.
Other property tax relief
- Owner-occupancy credit. 2.5% credit on property taxes for a homeowner's primary residence (dwelling plus up to one acre); it, like the 10% non-business credit, does not apply to new or replacement levies passed after September 29, 2013. source
- Local-option homestead exemption (H.B. 96, 2025). County commissioners may adopt an additional homestead exemption equal to the state one, essentially doubling it; it is not reimbursed by the state and only applies if the county authorizes it. source
- Current Agricultural Use Value (CAUV). Farmland of 10+ acres in commercial agriculture (or under 10 acres with $2,500 average gross income) is valued on agricultural use rather than market value. source
Worth knowing about Ohio property tax
- The Ohio Constitution limits unvoted ('inside') millage to 10 mills; because it applies to taxable value (35% of market value) the effective cap is 0.35% of true value. source
- In tax year 2024 the statewide average effective rate after reduction factors was about 52.44 mills on residential and agricultural property and 66.69 mills on commercial and industrial property. source
- A 10% non-business credit applies to real property not used primarily in business; the state reimburses local governments for it. source
- Valuation complaints go to the county Board of Revision and must be filed between January 1 and March 31. source
- H.B. 186 created an 'inflation cap credit' that limits growth of school levies held at the 20-mill floor; the Department lists it as effective March 20, 2026. source
- Once approved, the homestead exemption and owner-occupancy credit renew automatically unless eligibility changes. source