NOTICE: The Treasurers office will remain open until 5:00pm on 12/31/2025 for those who would like to pay their 2025 estimated Real Estate Taxes (payable in 2026) in conjunction with the increase in the State and Local Tax (SALT) deduction for 2025 federal taxes.
First half property taxes are due February 18thÂ
Should you pay your entire property tax bill? Or just the first half?Â
The recommendation is tied to House Bill 186, which requires property tax rates to be recalculated for the second half of the year. That recalculation is expected to lower rates.
Given that HB 186 will require the recalculation of rates for the second half — and we expect the rates to decrease — it is advised to only pay the first half. The second-half bill will reflect a full-year adjustment once the new rates are finalized.
For property owners who have already paid their full balance, the Treasurer’s Office will notify them if they are owed a credit.
For property owners in the prepay escrow program you will be notified of the adjusted amount to be deducted based on the adjusted tax.Â
Taxpayers may choose to apply that credit to their 2026 taxes, payable in 2027. If no response is received, refunds will be issued automatically.
Residents with questions are encouraged to contact the Treasurer’s Office for guidance.
937-645-3035
treasurer@unioncountyohio.gov
To pay your taxes online follow the link belowÂ
https://www.unioncountyohio.gov/departments/Treasurer/pay-taxes-online
Andrew J Smarra  CPA, Union County Treasurer
Dear Union County Resident and Taxpayer,Â
As County Treasurer, I deal directly and indirectly with every Union County property owner and taxpayer. Â One of my main goals is to ensure that residents of Union County receive the highest level of service possible while being a good steward of the taxpayer's trust and finances. Â If you have any questions, comments or concerns please feel free to contact my office at (937) 645-3035.
The County Treasurer is entrusted with the County's monetary finances and may be considered the "County Banker" and "Chief Investment Officer". Â The County Treasurer is best known as the chief collector of Real Estate and Manufactured Home taxes for all of the counties legal subdivisions and taxing entities; including, School Districts, Career Centers, Cities, Villages, Townships, and county agencies. Â My office collects, and processes approximately $106 million in property tax receipts annually representing more than 30,000 parcels in Union County. Â Additionally, the Treasurer's office is the agent for most of the County Departments and Agency banking activity. Â As the counties Chief Investment Officer, I oversee and invest an average portfolio of approximately $65 million.Â
I bring a wealth of financial and business experience to the position of Treasurer of Union County having been a Chief Financial Officer, VP of Finance, Global Controller, and Corporate Controller for several multi-national corporations. Â I also bring to Union County experience as a licensed CPA, and I hold a Series 6 securities license. Â Finally, I serve on multiple boards and entities required by law and voluntarily, including:Â
Our County is experiencing rapid growth and with the growth there are both opportunities and challenges, MY COMMITTMENT TO EVERY TAXPAYER is to be a good steward of the public funds you have entrusted to me and my department. Â I promise to provide professional oversight over our investments, and exercise professional judgement with a service attitude in the administration of my statutory duty as County Treasurer.Â
Duties of the County Treasurer:Â