Frequently Asked Questions
Information

What do I owe?

You can view your tax bill online at this website [start here] or call our office at (419) 447-1584.


When are taxes due?

Bills are issued twice a year; once in January/February and a second in June/July. The exact closing date for each collection varies and is on your tax bill.


Is a post mark acceptable?

Yes, a post mark is acceptable.


Is there a penalty if I don't pay my taxes?

Ohio Revised Code 323.17 requires a penalty of 10% be added to your current taxes due if not paid by the due date. The penalty is compounded and interest is added for a full year delinquency if not paid by December of that year. If you think you are going to be late, you may consider paying by credit card, or you can talk to someone in the Treasurer's Office at (419) 447-1584.


What if I can't afford to pay my delinquency? Is there a payment plan available?

For delinquent taxpayers, the Seneca Treasurer's office can offer a payment plan. Please contact the Treasurer's Office at (419) 447-1584 for more information.


Where can I make payments

109 S. Washington St., Suite 2105 in the RTA Building

Call Point and Pay at 866-271-3838 to make a payment over the phone

Online by credit card. [start here]

Checks ONLY (NO cash) can be dropped in the WHITE Treasurer’s Drop box located just outside of the RTA Building at the South parking lot entrance.


Do you take credit cards

Yes, you can pay by credit card online via Point and Pay. The link will be on your property's tax detail page. Just click the "Pay this amount link next to the first half or second half due amount. [start here]


I did not receive a bill. What should I do

It is the responsibility of the taxpayer to ensure the prompt payment of any taxes. If you have not received a taxbill by mail, please call the Treasurer's Office at (419) 447-1584. Also remember, it is the taxpayer's responsibility to notify the treasurer's office of a change of address.


How do I change my mailing address?

This must be done in writing. Please complete our change of address form.


On my tax bill, what if my name is mispelled or I need other information changed?

Call the Seneca County Recorder's Office at (419) 447-4434 or click here to search for a property and look up deed information. The recorder's office will check the name on the deed. The Treasurer's Office can only change the mailing address information.


Do you sell real property for taxes owed?

Real property cannot be sold for the dollar amount owed in back taxes. However, if the taxes owed are two years delinquent and a payment plan has not been followed to bring the taxes current, the property may be sold at Sheriff's sale by the Treasurer, for 2/3 of the appraised value, unless the taxpayer has filed bankruptcy protection. Tax lien sales are not conducted in Seneca County.

Example: If a property is worth $100,000.00 and there are taxes due for $5,000.00, we cannot sell the property for $5,000.00.


There are two amounts listed on the bill. Which one do I pay?

In February, you may choose to pay only the first half or the whole year. If you pay the whole year, you will not receive another bill until January of the next year. If you pay the half year, you will receive a bill in June, due in July of that year. In either case, the total amount you pay is the same.


How is my tax bill calculated?

For an explanation of how your property taxes are calculated, read our Tax Rates Page.


Who do I contact regarding the calculations of special assessments?

For questions regarding Regional Water & Sewer special assessments, please contact Seneca County Sanitary Engineers office at (419) 447-1011 or click here for the Seneca County Engineer's website. For all other questions regarding special assessments charges, please contact the Auditor's Office at (419) 447-0692 or click here..


What do I do if I want to add or delete my bank account that currently has my taxes under an escrow agreement?

Please call the Treasurer's Office.


I recently purchased my home. How do I determine if the taxes were paid by the previous owner?

Call the Treasurer's Office to see if the taxes have been paid by the title company or any other agency that closed your purchase. If they haven't, check your settlement statement for a tax proration and subsequent credit against the closing expenses or call the closing agent.


How does the 10% penalty get calculated?

There is a 10% penalty on current year late payments. Interest is added on August 1 to all prior year delinquencies and on December 1 to all taxes that are due, both current and past.


How does the Real Estate Tax Escrow Program work?

This program is a unique plan that eases the strain of the semi-annual Real estate Tax payments for residential/commercial real estate by helping the taxpayer budget their current taxes into monthly payments. Your semi-annual real estate tax bill is PREPAID by being divided into equal monthly payments. Easy to use coupons are mad available to help you make the monthly payments. No service charge for participation in program. A tax bill will also be sent out and it will reflect the remaining balance due. An excellent way to budget your tax payments - without worrying about having enough funds when your real estate taxes are due in February and July! IF YOU WOULD LIKE MORE INFORMATION ABOUT THIS PROGRAM, CALL 419-447-1584 OR PRINT A MAIL-IN ENROLLMENT FORM


Tax Rates
Information and Forms

Tax Rates


Tax Calculation

The steps outlined below show how a real estate tax bill is calculated. The calculations used in the example are for a $100,000 home in Allen Township for tax year 2005; Full tax rates and reduction factors can be found on the tax rate sheet above.

Note: 10% rollback does not apply to commercial property.

Determine the assessed value:

Formula: (Appraised Value) x 35% = Assessed Value

Example: $100,000 x .35 = $35,000

Divide (Assessed Value) in half to Calculate Half-Year Tax Bill Amount:

Formula: (Appraised Value) / 2 = Assessed Value (For Half-Year Tax Bill Calculation)

Example: $35,000 / 2 = $17,500

Calculate the gross tax [See the tax rates above for full rates.]:

Formula: (Assessed Value) x (Full Rate) = Gross Tax (for Half-Year) / 1,000

Example: $17,500 x 83.60 / 1,000 = $1,463.00

Calculate the reduction factor credit amount [See the tax rates above for reduction factors.]:

Formula: (Gross Tax) x (Reduction Factor) = Reduction Factor Credit

Example: $1,463.00 x .452516 = $662.03

Reduce the gross tax by the reduction factor credit amount:

Formula: (Gross Tax) - (Reduction Factor Credit) = Adjusted Tax

Example: $1,463.00 - $662.03 = $800.97

Calculate the rollback credit amount:

Formula: (Adjusted Tax) x (Rollback) = 10% Rollback Reduction

Example: $800.97 x .10 = $80.10

For "Owner-Occupied" Residential Properties, there is an additional 2.5% Rollback:

Formula: (Adjusted Tax) x (Rollback) = 2.5% Rollback Reduction

Example: $800.97 x .025 = $20.02

Reduce Adjusted Tax by Total Rollback for Half-Year Tax Amount:

Formula: (10% Rollback) + (2.5% Rollback) = Total Rollback Reduction (Adjusted Tax Amount) - (Total Rollback Reduction) = Total Half-Year Tax Amount.

Example: $80.10 + $20.02 = $100.12

$800.97 - $100.12 = $700.85

Half Year Tax Amount: $700.85 Billed Semi-Annually


Responsibilities of the Treasurer
Information and Links

County treasurers, who are elected to four-year terms, serve as the county banker, safe keeper of all taxes and investor of local funds. The responsibilities of county treasurer include:

  • Collection of local taxes, particularly the real property and personal taxes. They are also responsible for taxes on manufactured homes, inheritance, hotel-motel and special assessments.
  • Safekeeping of taxes collected in taxing districts such as schools, cities, townships and villages
  • Preparations of financial statements of deposits submitted to the County Auditor
  • Investment of undisbursed funds to earn revenue for the general operating fund.
  • To advance tax revenue to taxing municipalities such as cities, school districts, and libraries.
  • Arrange prepayment plans and delinquent payment plans for taxpayers as determined by Ohio law.
  • Approval of spending levels for schools, cities and townships

Link to County Treasurer's Association of Ohio

Tax Bill Payment Options
Information and Links

Make checks payable to: Paul A. Harrison, Seneca County Treasurer


Pay in person

Office hours are 8:30 a.m. to 4:30 p.m., Monday through Friday. The Treasurer's Office is located on the first floor of the RTA Building at 109 South Washington Street, Suite 2105, Tiffin, Ohio.


Mail Payments

Payments may be mailed to 109 South Washington Street, Suite 2105, Tiffin, Ohio 44883. Please mail your payments early! Closing date postmarks will be accepted but it is your responsibility to make sure that your payment has an acceptable postmark.

If the amount of the tax bill is not paid or, if mailed, is not postmarked with Post Office cancellation on or before the due date, a penalty and possible interest will be added to the amount due pursuant to Ohio Revised Code 323.123.


Credit Card payments

Each individual taxpayer, if he or she wishes, may take advantage of Visa, Master Card, American Express or Discover card to make payment on taxes. There will be assessed to the taxpayers credit card at the time of transaction a service fee of 2.75%. This convenience fee is charged by the credit card service provider, Point and Pay and is not charged by Seneca County or the Seneca County Treasurer's office.

The listing below shows examples of the cost to the taxpayer using credit cards to make payment. A service fee of 2.75% with a minimum fee of $2.00 will be assessed to any Visa, Master Card, or Discover Card transactions processed for tax payment.

  $500 payment = $13.75*

  $750 payment = $20.63*

$1000 payment = $27.50*

*THE FIGURES ABOVE ARE ESTIMATES, YOUR SERVICE FEE WILL VARY

BASED ON THE ACTUAL AMOUNT OF THE PAYMENT MADE.


Credit Card payments may be taken in the Seneca County Treasurer's office or may be made online.


Online Payments - Click here to search for a property and pay the bill online.

There is a service fee of 2.75% of the total for Credit Card payments, Electronic Check Payments are $3.00 and $10.00 for a payment over $10,000.00 , and $3.95 for the VISA Debit for Tax Charge. If a debit card is used then it will be treated as a Credit Card and the Credit Card Fee will apply of 2.75% unless the Visa Debit for Tax is selected from the drop down box. There will be no refunds by the Seneca County Treasurer’s Office for the payment of any fees after a payment is submitted, it is the payers responsibility to verify the amount of the additional fee based on their choice of payment options prior to submitting their payment.


Payments by Telephone

Taxpayers may also make a payment over the telephone to pay their real estate taxes or to make a real estate tax payment twenty four hours a day, seven days a week. The telephone number to make a telephone payment is 866-271-3838. There is a service fee of 2.75% with a minimum fee of $2.00 of the total for Credit Card payments, $3.00 for ACH or E-check Payments, and $3.95 for Debit Card charges.


Please Examine Your Bills:

Please return bills wrongfully sent and provide us with correct names and addresses. Failure to receive a bill does not excuse failure or delay in payment of your taxes.


Questions about Payment of Tax:

Call the Seneca County Treasurer at 419-447-1584.

The Treasurer's Office makes every effort to mail all tax bills to the party responsible for payment. It is the obligation of the taxpayer to obtain the property bill(s) if not received in the mail. Failure to receive a tax bill does not excuse your failure to pay, nor does it relieve a taxpayer of the mandatory penalty and/or interest imposed by law.

Please notify the Treasurer's Office of any change in mailing address. There is a space provided for this purpose on your return envelope.

Remember to read the important information on the reverse side of your tax bill. Delinquent Payment Plans are available. Your delinquent balance can be paid off in installments while keeping your current tax paid. Please contact our office for additional information.

Tax Language
Terms

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 by the voters in the district. Ohio law limits local government authority to assess property taxes by creating the 10 mill limitation.


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.


Manufactured Home Tax

Similar to the above property taxes, MFG 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.


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 30% 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.