Union County Property Tax Records
Union County property tax records are maintained by Auditor Andrea L. Weaver at the Union County Auditor's office in Marysville, Ohio. The auditor serves as both Chief Fiscal Officer and Chief Assessor for the county. Union County sits northwest of Columbus and has been growing as suburban development pushes out from the metro area. The office handles all assessed values, tax bills, and parcel data. Note that the office is closed from 8:30 AM to 10:00 AM on the third Tuesday of each month for department meetings. The Union County government website links to all county departments.
Union County Overview
Union County Tax Assessment Process
The Union County Auditor handles all real property assessments as Chief Assessor. Under ORC Chapter 319, the auditor must view and value every parcel. Union County has been one of the faster-growing counties in Ohio, with new housing developments and commercial projects going in around Marysville and along the US-33 corridor. The auditor sets market value for each parcel, then applies the 35% assessment rate required by Ohio law.
Full reappraisals happen every six years, with triennial updates in between. During a reappraisal, staff may visit properties or review sales data. As Chief Fiscal Officer, the auditor also oversees the county's financial accounts and makes sure funds are spent properly. This dual role means the auditor has a broad view of how property taxes fit into the county's overall finances.
The auditor administers tax credits including the 2.5% rollback, 10% rollback, and homestead exemption. The office also manages the Current Agricultural Use Value program for farmland. If you think your assessed value is wrong, file a complaint with the Board of Revision between January 1 and March 31. DTE Form 2 and supporting evidence are required.
Searching Union County Property Records
You can search property records at the Union County Auditor's website or in person at the office in Marysville. Staff can look up parcels by owner name, address, or parcel number. The website provides access to property data and assessment information.
Each record shows the owner's name and mailing address, parcel number, legal description, lot size, land value, building value, and total assessed value. Tax amounts and payment history are included. The Ohio Department of Taxation provides general guidance on property taxes statewide.
The Union County Auditor's website gives residents access to property data and assessment information without needing to visit the office in person.
Union County Tax Rates and Levies
Tax rates in Union County vary by district. Each district has levies for schools, fire, roads, and other services. Rates are set in mills. As the county grows, new levies may be proposed to fund additional services for the expanding population. The Budget Commission, where the auditor serves as permanent secretary, reviews all tax budgets and makes sure levy authorizations are proper.
ORC Chapter 5705 sets the rules for tax levies. Most new levies need voter approval. House Bill 920 provides reduction factors that limit tax increases when values rise. The 2.5% owner-occupied credit and 10% non-business credit also apply.
Property Tax Exemptions in Union County
Several relief programs are available. The homestead exemption lets seniors 65 and over, or permanently disabled residents, exempt up to $25,000 of market value. Disabled veterans with a 100% service-connected rating can exempt up to $50,000. Apply through the auditor's office in Marysville.
CAUV is important in Union County, where agriculture remains a major land use even as suburban growth continues. The auditor handles all CAUV applications and reviews eligibility each year. Forest land may qualify under ORC Chapter 5713. The Tax Incentive Review Council, where the auditor is a member, reviews agreements for tax abatements, enterprise zones, and tax increment financing districts.
- Homestead exemption for seniors 65 and older or permanently disabled residents
- Enhanced homestead for disabled veterans
- CAUV program for agricultural and forest land
- Owner-occupied credit of 2.5% for primary residences
- Non-business credit (10% rollback) for qualifying residential property
Paying Union County Property Taxes
The Union County Treasurer collects property taxes. Bills go out by the end of December. The first half is due in late January or February. The second half is due in July. Missing a deadline means interest and penalties. Under ORC Chapter 5715, delinquent taxes can lead to a tax lien sale.
Pay at the treasurer's office in Marysville. Check about mail and online options. Keep your receipt.
Board of Revision Appeals
The Board of Revision rules on property assessment complaints. The auditor serves as permanent secretary to this board. If you think your value is too high, file a complaint between January 1 and March 31. The board will schedule a hearing, usually between April and June. You need comparable sales or a recent appraisal. Decisions can be appealed to the Ohio Board of Tax Appeals.
Nearby Counties
Union County borders several other Ohio counties. These links may help if you own property near a county line or want to compare rates.