Tax Increases Vary Widely Across the County


Property taxes have been calculated for the 2023 tax year, and residential property
owners across the county will most likely see higher bills due to the historic inflationary increases
reflected in the state-mandated triennial update of real estate values.
house and calculator
Auditor Nancy Nix has been warning residents since April of last year to prepare for larger tax bills. She
and the Butler County Commissioners also strongly advocated for legislation that would have helped
homeowners. Butler County State Senator George Lang and State Representative Thomas Hall were
both able to pass property tax relief legislation in their respective chambers, but unfortunately, House
and Senate leadership could not come to an agreement in time to lessen the impact on 2023 tax bills
(payable 2024).

“The property tax burden on our residents has been a primary focus for the county for many years. Last
year, we hosted or attended eight town hall meetings across the county to explain the triennial update
process with values and the impact the 20-mill floor would have on taxes,” said Nix. “It doesn’t make
the pain any less, but hopefully our outreach helped taxpayers understand what’s happening in the real
estate market and allowed them to better plan for worst case scenarios with their personal finances.”

The Butler County Treasurer’s Office will be mailing out First Half property tax bills at the end of this
month. However, taxpayers may view their own tax charges now by running a property search on the
Auditor’s website at butlercountyauditor.org.

Property owners can expect higher tax charges where new levies passed in November (Ross Twp. 1.5
mill police levy and Reily Twp. 1.75 mill fire levy).

In addition, eight of Butler County’s 10 school districts – Edgewood, Hamilton, Madison, Middletown,
Monroe, New Miami, Ross, and Talawanda – are at the 20-mill floor and residents in those districts can
expect higher tax bills. (Under House Bill 920, passed in 1976, the state guarantees 20 mills of local
funding for all school districts. In general, as property values increase, tax rates drop so that levies
collect the same amount each year as voted by taxpayers. However, tax rates for schools at the 20-mill
floor cannot go below 20 mills; therefore, their rates no longer drop as values increase, resulting in
higher taxes.) Lakota and Fairfield school districts are not at the 20-mill floor and thus properties there
are spared the higher increases that taxpayers in the other eight school districts will face.

Butler County property owners will be billed roughly $645 million in 2024 (2023 tax year), up $45
million from last year. Of that increase, $33 million, or about 73 percent, goes to the local school
districts as a direct result of the 20-mill floor. All school districts and local governments benefitted from
inside millage value increases as well, to the tune of $11 million.

Property tax billings would be higher still if local governments had not rolled back some of their
expected windfalls. Butler County; Liberty, Fairfield, and West Chester Townships; the City of
Middletown; and the Village of Seven Mile rolled back millage to the tune of $8 million in forgone tax
collections. In addition, Auditor Nix had the authority to roll back millage on certain levies in nine
school districts, which saved $22 million.

The tax impact on a 37 percent value increase (Butler County’s median increase amount ordered by the
state tax commissioner) for those residing in the Lakota and Fairfield school districts is between 4.6 and
5.4 percent. In the other districts, the tax impact on a 37 percent value increase is between 18 and 24
percent (excepting those areas that passed new levies). Those areas which passed new levies can expect
tax bill increases between 24 and 28 percent on a 37 percent value increase.

There are many factors in determining a tax bill, but assuming a 37 percent property value increase
countywide, below is the estimated tax impact, by selective taxing districts. Property taxes on individual
properties will be somewhat higher or lower than the percentages below based on the value increase.

Taxing District Percent Increase
A02  Fairfield Twp, Fairfield Schools 5.34%
A07 Fairfield City, Fairfield Schools 5.37%
B10 Hanover Twp, Talawanda Schools 22.55%
C17 Lemon Twp, Middletown Schools 19.17%
C18 Lemon Twp, Monroe City, Monroe Schools 20.28%
D20 Liberty Twp, Lakota Schools 4.92%
E22 Madison Twp, Madison Schools 18.47%
F26 Milford Twp, Talawanda Schools 22.62%
G32 Morgan Twp, Ross Schools 21.96%
H35 Oxford Twp, Talawanda Schools 19.73%
H40 Oxford City, Talawanda Schools 24.39%
J43 Reily Twp, Talawanda Schools 28.41%
K46 Ross Twp, Ross Schools 24.23%
L53 St. Clair Twp, New Miami Schools 21.66%
M56 West Chester Twp, Lakota Schools 4.61%
N59 Wayne Twp, Edgewood Schools 22.08%
P64 Hamilton City, Hamilton Schools 22.11%
P69 Hamilton City, New Miami Schools 23.90%
Q65 Middletown City, Middletown Schools 20.81%
R80 Trenton City, Edgewood Schools 20.05%
R85 Trenton City, Madison Schools 18.22%

While the housing market exploded in Butler County and around the state between 2020 and 2022, the
market was still exceptionally strong in 2023 with more recent sales continuing to increase in some
areas.

However, those property owners who believe the Auditor’s 2023 value for their individual property is
above the market value may file an appeal with the Board of Revision through April 1.

Evidence generally accepted by the Board of Revision includes:

1) Evidence of a recent arms-length open market sale of the property
2) Recent independent credible appraisal
3) A real estate agent's comparative market analysis of recent similar arms-length sales within the same
neighborhood
4) Evidence of significant property damage and/or needed repairs

Evidence the Board of Revision cannot accept includes:

1) The county assessed value of other properties
2) The amount of property taxes of other properties
3) The percentage of increase or dollar amount of increase of your property value vs. other properties

The DTE Form 1 is the correct form to file for an appeal and is available on the Auditor’s website. For
more information on the Board of Revision go here: butlercountyauditor.org/Real-Estate/Board-of-Revision

The Auditor’s website also features an FAQ on various topics related to the new 2023 values and tax
amounts. The FAQ will be on the home page at butlercountyauditor.org.