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.
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.
Tax & Payment Information
- A white lock box for deposit of tax payments is located in the Southwest corner of the main parking lot off of Summit Street.
In accordance with the Ohio Revised Code, the Wood County Treasurer is responsible for collecting three kinds of property taxes: real estate (O.R.C. 323.12), manufactured homes (O.R.C. 4503.06), and personal property (O.R.C.5719.02). Taxes on real estate are due in February and July of each year. Personal property taxes are collected in April and October. Taxes on manufactured homes are due in January and July.
There are two major factors that influence the amount of real estate taxes a property owner owes: the value of the property as determined by the Wood County Auditor, and tax levies, most of which are decided by the voters.
There are approximately eighty (80) taxing districts in Wood County and each has a different tax rate. A complete listing of the current tax rates is available for viewing and/or printing. (Adobe Acrobat Required)
The Treasurer also collects personal property taxes. This tax is collected from all businesses and is based on the value of inventory and equipment of the business. This value is determined from a report filed by the business in April of each year.
If you have questions about taxes:
- Bowling Green
- Toll Free
Tax payments can be made in person on the Second Floor of the County Office Building, Bowling Green, Ohio, or by mail. The address is:
- Wood County Treasurer
1 Courthouse Square
Bowling Green, Ohio 43402
Real estate taxes may be POSTMARKED on or before the due date or paid at the following locations until their close of business on the due date. If payment is made after the due date, 5% penalty must be included for the first 10 days and 10% penalty thereafter, per Ohio Revised Code 323.13.
- Make all checks payable to Jill Engle, Treasurer.
- 132 E Front St., Pemberville Ohio
- 230 W Madison Ave., Gibsonburg, Ohio
- 1300 N Main St., Bowling Green, Ohio
THE CORN CITY BANK
- Main Street, PO Box 197, Deshler, Ohio
FARMERS & MERCHANTS
- 22973 SR 281, Custar, Ohio
- 7001 Lighthouse Way, Perrysburg, Ohio
THE STATE BANK AND TRUST
- 235 Main St., Luckey, Ohio
- 311 N Main St., Walbridge, Ohio
- 610 E South Boundary, Perrysburg, Ohio
FIRST FEDERAL BANK OF THE MIDWEST
- 1226 W Wooster St., Bowling Green, Ohio
- 1694 N Countyline St., Fostoria. Ohio
- 1077 Louisiana Ave., Perrysburg Ohio
- 1200 N Main St., Bowling Green Ohio
HUNTINGTON NATIONAL BANK
- 222 S Main St., Bowling Green, Ohio
- 141 N Main St., North Baltimore, Ohio
- 24231 Front St., Grand Rapids, Ohio
- 690 W South Boundary, Perrysburg, Ohio