County Taxes

Ohio Tangible Business Tax Tangible personal property - namely machinery, equipment, inventories, furniture and fixtures and other similar property of a business - is subject to property taxes. This tax is based on a percentage of the true value of the property, with an additional $10,000 exemption. This tax is based upon the personal property tax rate, which varies throughout the county depending on the township. The personal property rate is illustrated in the column marked "Total" in the Rates of Taxation table below.

Delaware County Real Property Tax
Real estate, meaning land, buildings and other property improvements, are taxed in Ohio based on 35% of their market value. The tax rate, which varies by township and municipality throughout the county, is then applied to 35% of the value. The real property rate is represented in the "Effective Rate: Com/Ind" column in the Rates of Taxation table, seen below.

Delaware County Sales and Use Tax
The Delaware County sales and use tax is levied on retail sales, rental of tangible personal property and sales of selected services. This tax is collected by the retailers, who in turn report to the state. Currently, the Delaware County sales and use tax is 6.25%.

Tax table for 2005