Hardin County Treasurer
Brieanne E. Sullivan
- Contact Info -
Hardin County Treasurer
One Courthouse Sq, Suite 230
Kenton, Ohio 43326
Phone: 419 – 674 – 2246
Email
Hours: Mon-Fri, 8:00-4:00
Tax information
General information
County acting as collection agent of local tax revenues
I. Real estate tax
Real Property tax is one of the oldest taxes in the State of Ohio and is also one of the most stable tax bases, the taxable value of land and buildings. Tax rates vary between tax districts depending on all levies approved either by legislative authority or the voters. Ohio law limits local government authority to assess property taxes by creating the 10 mill limitation.
II. Tangible Personal Property
Personal property tax originated as a tax on farm inventories and equipment and until 1931 personal property and real property were taxed together. The tax base is the inventory, equipment and machinery used in business in Ohio. Personal property is taxed at full rates as no reduction factors are applied to personal property.
III. Manufactured Home Tax
Similar to the above property taxes, Manufactured Home Taxes were instituted in 1925 with the development of Manufactured Homes. The tax base is 40% of the depreciated value of the home and the rate is the total of all taxes levied in the district. New law passed by the Ohio General Assembly in December of 1998 significantly changes Manufactured Home taxation by assessing the value of the home similar to Real Estate, at market values.
IV. Estate Tax
The State of Ohio is the administrative agent for Ohio’s Estate Tax, however, depending on the county of residence of the decedent, the County Treasurer collects the tax locally distributing twice a year 36% of the collection to the state, less fees, and the remaining balance distributed to the local tax districts allocated on a percentage of where the estate assets were held.