Local property taxes are levied in mills. A mill is one thousandth of a dollar. Millage is the factor applied to a property's assessed value, which is 35% of the appraised value determined by the county auditor, to produce tax revenue.

Inside or unvoted mills: Millage imposed by local governments without voter approval as defined in the Ohio Constitution. The constitutional limit for these taxes is 1% or 10 mills. Public schools, cities, counties and other local governments within a taxing district are allocated a portion of the inside mills collected within the district. Each taxpayer is assessed 10 inside mills, which are unvoted mills. The rate is always the full 10 mills, and each tax bill will adjust proportionately as the property's value changes.
Outside or voted mills: Millage approved by voters. Outside mills are subject to the property tax reduction factor.
Effective mills: In the case of real property, a difference can exist between a tax levy’s rate as authorized by the voters and the actual amount of mills charged against a district’s assessed valuation. The effective millage rate reflects the fact that the original number of voted mills has received an adjustment to compensate for the impact of inflation on real property values.

Greenon Local Schools

How School Funding Works

How are school districts funded?

What is a property tax levy?

What are the different types of levies?

What is the difference between an Operating levy and a Permanent Improvement levy?

What is a mill?

Does the millage rate apply to 100% of my home value?