Taxing Districts_

General Information Taxing Districts have a two-digit code, which is affixed to the beginning of the Parcel ID for each parcel. This code identifies which Municipality and School District where the taxes are allocated. Annually, the Auditor accounts for each levy in Lucas County, creates the tax duplicate, then, after authorization from Ohio Department of Tax Equalization, forwards data to the Lucas County Treasurer. The Treasurer sends the bills and collects taxes based on the duplicate. The Auditor is responsible for distribution of funds, collected by the Treasurer, to all the political subdivisions in Lucas County. Other property tax information that you may find useful is provided in this section. Effective Tax rates for each Taxing District can be found on the Auditor's Website Property Tax Definitions Taxing District - a geographic area that possesses unique taxing attributes. Property Tax - A tax on the real property owned by residents and businesses. Property tax includes the land and structures. Mill - Property tax is measured in mills. A mill means 1/1,000. Therefore, each mill generates $1 of taxes for every $1,000 of a property's assessed value. Tax Rate - The property tax rate paid by a business or individual supports the schools, libraries, townships, municipalities, career technical schools, park system and county-wide services. The rate includes voted millage and 10 mills of un-voted taxes guaranteed by the Ohio Constitution. Inside Millage - The Ohio Constitution guarantees 10 mills of un-voted (also called inside millage) mills for each taxing district in Ohio. The amount is allocated among various local political subdivisions. Outside Millage - Millage that has been voted on by residents. Continuous Levy - Millage that has been allocated for an unlimited period of time, either through state allocation or voter approval. Limited-Term Levy - Levies that expire after a specified period of time. Gross Millage - Total mills approved before application of tax reduction factors. Fixed Income Status - Under Ohio law, the money a property tax levy collects cannot increase beyond the sum collected in its first year, except for added value from new construction during the first year. This became law in 1976 with the passage of Ohio House Bill 920 which reduces the tax rate as property values in a district increase during triennial reappraisals and updates. Reduction Factor - A formula applied to the class of business property, and the class of property comprised of residential and agricultural properties in a taxing district so that Fixed Income Status will be maintained during triennial reappraisals and updates. Specifically, tax reduction factors equal the percent by which the sums levied for a particular levy would need to be reduced so that the current year's taxes equal the prior year's net taxes. Rollback - Two tax relief measures granted by the state for homeowners - 10% rollback on all real property tax in 1971 and a 2.5% rollback in 1979 for owner-occupied properties. (Effective November 2013, state budget changes eliminated the 10% and 2.5% rollback on certain levies. Also, the 10% rollback is now the Non-Business Credit and the 2.5% rollback is the Owner Occupied Credit). Effective Tax Rate - The tax rate after the tax reduction factor is applied is the effective tax rate. You are protected from un-voted increases in taxes by Ohio Legislation known as House Bill 920. Passed in 1976, HB 920 reduces your rate as property values in your district increase during triennial reappraisals and updates. Renewal Levy - Voter approved levy to extend the term and purpose of an expiring levy while considering original property valuations at the time of passage. If passed at the identical mills as the original levy, a renewal levy normally will not change the amount of tax paid. Replacement Levy - Voter approved levy to extend the term and conditions of an expiring levy. Unlike renewal levies, replacement levies takes the present day property valuation into consideration. If passed at the identical mills as the original levy, a replacement levy will normally increase tax if the value of property has risen since the original passage of the levy. (An ADDITIONAL or NEW LEVY will increase taxes) Special Assessments - Taxes from your city, township, or county to cover the cost of improvements or services.

### 通用信息
征税区（Taxing District）采用两位数编码，该编码将附加至每宗宗地的宗地编号（Parcel ID）开头，用于标识税收分配对应的自治市与学区。
每年，卢卡斯县审计员会核算本县各项征税额度，编制税收征缴清册；待俄亥俄州税收均等化局（Ohio Department of Tax Equalization）审批通过后，将相关数据报送至卢卡斯县财务官（Lucas County Treasurer）。财务官将依据该清册开具税单并收缴税款。审计员负责将财务官收缴的税款，分配至卢卡斯县内所有政治分区。
本板块还提供了其他实用的财产税相关信息。各征税区的实际有效税率可在审计员官方网站查询。

### 财产税术语定义
1. **征税区（Taxing District）**：具备独特征税属性的地理区域。
2. **财产税（Property Tax）**：针对居民与企业所持有的不动产征收的税种，涵盖土地及地上建（构）筑物。
3. **米尔（Mill）**：财产税的计量单位，1米尔等于1/1000。即每1000美元的不动产评估价值，对应1美元的税额。
4. **税率（Tax Rate）**：企业或个人缴纳的财产税税率，用于支持学区、图书馆、乡镇、自治市、职业技术学校、公园系统及全县公共服务。该税率包含经表决通过的征税率，以及俄亥俄州宪法保障的10米尔法定非表决征税额。
5. **内部征税率（Inside Millage）**：俄亥俄州宪法规定，俄亥俄州各征税区可享受10米尔的非表决征税额（又称内部征税率），该额度将分配至当地各类政治分区。
6. **外部征税率（Outside Millage）**：经居民表决通过的征税率。
7. **永久征税额（Continuous Levy）**：通过州级分配或选民批准，可无限期执行的征税额。
8. **定期征税额（Limited-Term Levy）**：在指定期限届满后失效的征税额。
9. **总征税率（Gross Millage）**：未适用税收减免系数前的核准总征税率。
10. **固定收入状态（Fixed Income Status）**：根据俄亥俄州法律，财产税征税额不得超过首年征收总额，仅可纳入首年度新增建设带来的增值部分。该规定源自1976年通过的《俄亥俄州众议院第920号法案》（Ohio House Bill 920），该法案要求在每三年一次的不动产评估与更新周期中，随辖区不动产价值上涨下调税率。
11. **减免系数（Reduction Factor）**：针对征税区内的商业物业类别，以及住宅与农业物业类别适用的计算公式，用于在每三年一次的不动产评估与更新周期中维持固定收入状态。具体而言，税收减免系数指为使当年度税额与上年度净税额持平，某一征税额所需下调的百分比。
12. **税额减免（Rollback）**：州政府为房主推出的两项税收减免政策：1971年针对所有不动产的10%税额减免，以及1979年针对自住不动产的2.5%税额减免。（2013年11月起，州预算调整取消了针对部分征税额的10%与2.5%减免政策。目前，10%减免政策更名为非商业税收抵免，2.5%减免政策更名为自住税收抵免。）
13. **实际有效税率（Effective Tax Rate）**：适用税收减免系数后的税率即为实际有效税率。
您将受到《俄亥俄州众议院第920号法案》的保护，免受非表决类税额上涨影响。该法案于1976年通过，要求在每三年一次的不动产评估与更新周期中，随辖区不动产价值上涨下调您的适用税率。
14. **续期征税额（Renewal Levy）**：经选民批准的征税额，用于延长即将到期征税额的执行期限与用途，同时沿用法案通过时的初始不动产估值。若续期征税额采用与原征税额相同的征税率，通常不会改变纳税人需缴纳的税额。
15. **替代征税额（Replacement Levy）**：经选民批准的征税额，用于延长即将到期征税额的执行期限与适用条件。与续期征税额不同，替代征税额将采用当前的不动产估值。若替代征税额采用与原征税额相同的征税率，且自原征税额通过以来不动产价值有所上涨，则通常会提高纳税人需缴纳的税额（新增或新设征税额将直接增加税额）。
16. **专项评估税（Special Assessments）**：由城市、乡镇或县政府征收的税款，用于覆盖改善工程或公共服务的成本。