Summit County, Ohio tax rates come in three layers for most residents: a 6.75 percent sales and use tax on purchases, property taxes that work out to roughly 1.87 percent of market value on average, and a municipal income tax owed to your city or village that commonly runs between 2.0 and 2.25 percent. The property number is a county-wide median; your actual bill depends on which taxing district you live in and which local levies voters have approved.
Sales and Use Tax
Every retail purchase in Summit County is taxed at a combined 6.75 percent. That total has three parts: Ohio’s statewide base rate of 5.75 percent, a 0.50 percent county levy for general operations, and a 0.50 percent transit authority levy.1Ohio Department of Taxation. Sales and Use Tax Rate Map The state rate is set by Ohio Revised Code Section 5739.02; counties can add up to 1.5 percent on top under Section 5739.021.2Ohio Legislative Service Commission. Ohio Code 5739.021 – Additional Sales Tax Levied by County
The tax covers most retail sales of physical goods and some services performed in the county, including landscaping and telecommunications.3Ohio Legislative Service Commission. Ohio Revised Code Chapter 5739 – Sales Tax If you buy something out of state without paying sales tax and bring it into Summit County, the same 6.75 percent applies as a use tax.
Several categories are exempt. Food for human consumption purchased for off-premises eating, prescription drugs, medical equipment, and newspapers are not taxed.4Ohio Legislative Service Commission. Ohio Code 5739.02 – Levy of Sales Tax Groceries you take home are tax-free; a restaurant meal is not.
How Property Tax Rates Work
Property tax in Summit County uses a millage system. One mill equals one dollar of tax per $1,000 of assessed value, and Ohio law sets assessed value at 35 percent of the county auditor’s estimate of market value. A home valued at $200,000 has an assessed value of $70,000, and your bill is that assessed value multiplied by the total millage rate for your taxing district.
Every district starts with “inside millage,” the base rate the Ohio Constitution allows without a vote. Ohio Revised Code Section 5705.02 caps this at ten mills per dollar of assessed value across all overlapping taxing authorities, covering the county, municipalities, and school districts at a baseline level.5Ohio Legislative Service Commission. Ohio Code 5705.02 – Aggregate Levy Limitation Everything above ten mills requires voter approval.
Most of what you pay is this “outside millage” voters have approved over the years. School district levies typically take the largest share. On top of that you may see levies for the Akron-Summit County Public Library, the Summit County Health Department, Metro Parks, and various municipal services. Because every combination of overlapping jurisdictions creates its own taxing district, two homes with the same market value in different parts of the county can produce very different bills. Special assessments for sewer lines, street lighting, or similar infrastructure can also appear tied to a specific parcel.
The Fiscal Office reappraises property on a six-year cycle under Ohio Revised Code Section 5715.33, with an update at the three-year midpoint.6Ohio Legislative Service Commission. Ohio Code 5715.33 – Reappraisal of Real Property A rising market pushes assessed values up, which can raise your bill even if no new levies pass. You can look up the exact levies and rates for any parcel through the Summit County Fiscal Office.7Summit County Fiscal Office. Summit County Fiscal Office
Property Tax Relief You Have to Apply For
Summit County offers three programs that can cut your property tax bill, and none of them kick in automatically.
Owner-Occupancy Tax Credit
If you own and occupy a home as your primary residence, you qualify for a reduction on certain voted levies. You must own and live in the home as of January 1 of the application year, and rental properties don’t qualify. Applications should go in by December 31 of the year you become eligible. Once approved, the credit stays in place until the property changes hands or you tell the Fiscal Office it’s no longer your primary residence.8Summit County Fiscal Office. Owner-Occupancy Tax Reduction
Homestead Exemption
Ohio’s homestead exemption shields the first $29,000 of appraised value from taxation for qualifying homeowners. Disabled veterans get a larger exemption covering the first $58,000. To qualify for the 2026 tax year you must meet one of these criteria:9Summit County Fiscal Office. Homestead Exemption
- Age 65 or older by December 31, 2026, owning and occupying the home as your primary residence as of January 1, with total household income (your Ohio adjusted gross income plus your spouse’s) no higher than $41,000.
- Permanently and totally disabled as of January 1 of the application year, with the same ownership, residency, and income requirements.
Current Agricultural Use Valuation
Farmland is assessed based on what it produces rather than its market value if it qualifies for Current Agricultural Use Valuation. Land totaling ten or more acres devoted exclusively to agricultural use qualifies. Parcels under ten acres can also qualify if they generate at least $2,500 in average gross farm income over the prior three years.
Municipal and School District Income Taxes
Most cities and villages in Summit County impose a local income tax on wages earned within their borders, and residents typically owe the tax to their home municipality as well. Rates vary. Among communities whose income tax is administered by the Regional Income Tax Agency, 2026 rates include 2.25 percent in Barberton and 2.0 percent in Aurora and Boston Heights.10Regional Income Tax Agency. Tax Rates Table Akron, the county seat and largest city, administers its own income tax separately.
Some addresses also sit within an Ohio school district that levies its own income tax, which is separate from any municipal income tax and funds local schools. Whether you owe one depends on your exact address, and the Ohio Department of Taxation’s online lookup tool will tell you which school district taxes apply.
Payment Deadlines and Late Penalties
Summit County collects property taxes in two installments. For the 2025 tax year (collected in 2026), the first-half payment was due February 27, 2026.11Summit County Fiscal Office. First Half 2025 Real Estate Tax Bills in the Mail, Due February 27, 2026 The second-half deadline is typically set in the summer, with the Fiscal Office announcing the exact date on its website and in mailed bills.
Miss either deadline and Ohio law imposes a 10 percent penalty on the unpaid balance.12Ohio Legislative Service Commission. Ohio Code 323.121 – Penalties and Interest on Delinquent Taxes There’s a small grace period: pay in full within ten days of the due date and the treasurer will waive half the penalty. Delinquent taxes also accrue interest at 7 percent annually for 2026, roughly 0.58 percent per month.13Ohio Department of Taxation. Interest Rates Letting taxes go unpaid for long can eventually lead to a tax lien and, in the worst case, a forced sale.
Challenging Your Property Valuation
If you think the Fiscal Office overvalued your property, you can file a formal complaint with the Summit County Board of Revision. The filing window runs January 1 through March 31 each year, and your DTE 1 complaint form must be postmarked by March 31 to count as timely.14Summit County Fiscal Office. Board of Revision Complaint Bring evidence: recent comparable sales, an independent appraisal, or documentation of property conditions the auditor’s valuation may have missed. If you disagree with the Board’s decision, you can appeal to the Ohio Board of Tax Appeals.