Ohio property taxes are billed:
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Monthly
Monthly billing is not used for Ohio property taxes; monthly payments may be familiar to homeowners who escrow taxes through their mortgage servicer, but the actual tax bills issued by county treasurers are semi-annual, making this answer a common source of confusion.
Quarterly
Quarterly billing is not the Ohio standard for property tax collection; while some municipalities may have quarterly utility billing, real property taxes in Ohio follow a semi-annual schedule established under state law.
Semi-annually, payable in arrears
Annually in advance
Annual billing paid in advance would mean homeowners pay for the upcoming year before it begins, which is the opposite of Ohio's actual system; paying in arrears means the current year's taxes are paid after the year has passed or is in progress.
Why is this correct?
Answer C is correct because Ohio property taxes are indeed billed semi-annually (twice per year) and are structured as payments in arrears, meaning the taxes you pay today cover a prior period rather than the current one. Ohio Revised Code §323.12 governs the collection of real property taxes and establishes the semi-annual collection schedule administered by county treasurers. This in-arrears structure is the reason that Ohio closing statements almost always show a seller credit to the buyer for accrued but unpaid property taxes.
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