According to Ohio law, property taxes may be levied by any county, township, city, village, school district or special district by resolution of its governing body.
Real property taxes are imposed locally with voter approval. The taxing authority of each local government unit adopts and files a budget for the coming year.
These budgets are reviewed by the County Budget Commission (auditor, treasurer, and prosecuting attorney). The Commission may neither change estimates of expenditures nor authorize a tax rate which will produce more revenue than the proposed expenditures. If the present tax will not produce sufficient revenue to cover expenditures, additional millage must be placed on the ballot for voter approval. The property tax rate is measured in mills; a mill is one-tenth of a cent. This translates to $1 for each $1,000 of assessed property value.
There are three types of levies that will affect your taxes: bond, renewal, and replacement.