Jill Hall - Brown County Auditor

What is a "rollback"? What is the 2.5% exemption?

The State of Ohio pays each subdivision (school, township, village, count board or district) for the portion of the taxes that are either "rolled back" or exempted.

The rollback reduces the property taxes due by 10%.

The 2.5% exemption reduces the property's taxes by that amount only if it is the person's primary residence.  As of November 2013, any levy that is not a renewal will no longer be subject to these rollbacks.  The state has lifted these rollbacks for all new and replacement levies.

However, if a person is either totally disabled or elderly (and meets the income and eligibility requirements), there could also be an additional tax exemption on the property.