Guidance for Title Companies & Closing Agents

Property Tax Status, Delinquencies, Surplus Funds, Homestead Credits and Proration

Most questions related to property tax status for real estate closings can be answered immediately using the Treasurer’s and Auditor’s online tools. For speed and accuracy, please review the information below before contacting our office.

Step 1: Look Up the Parcel

Use AREIS to view the current tax account status here.

AREIS allows you to review:

  • Current installment status (paid or unpaid)

  • Delinquent balances

  • Payment history

  • Credits or surplus funds posted to the account

  • Account details related to the parcel

This is the same information used by Treasurer’s Office staff.

Step 2: Print Tax Bills

If you need a copy of a tax bill for closing or payoff purposes, you can print it directly here.

Step 3: Submit a Question (If Necessary)

If you are unable to locate the information needed after reviewing the resources above, please submit your question using the Treasurer’s Office contact form.

To ensure a timely response:

  • Submit one parcel per request

  • Include the parcel number

  • Ask one specific question per submission

  • Describe what you already reviewed in AREIS

Requests asking staff to review a file and verify all tax information for closing purposes may be returned with instructions to use the online resources above.

Important Information for Closings

The Treasurer’s Office provides access to existing tax records. Our office does not prepare closing summaries or verify closing calculations for private transactions.

Title companies and closing agents should rely on the public records available through AREIS and the official tax bills available through the print portal.

Real Estate Tax Proration

Example: A taxpayer acquired a property on Sept. 27th, and was given a prorated credit at closing for only part of the next tax bill due – but wants to know why not for the full year, and also why they received a bill for the first half, when they didn't even own the property yet.

It's a bit complicated, and everything in a contract between buyer and seller is negotiable, but here are some of the high points:

  • Real Estate taxes are billed six months in arrears in all of Ohio. While the exact due dates may vary by county, First Half taxes cover the period from the beginning of January through the end of June (and are billed/collected six months later), while Second Half taxes cover the period from the beginning of July through the end of December (and are billed/collected six months later). In Lucas County, our bills are due on January 31st (first half) and July 31st (second half).

  • Most real estate sales in Lucas County use a "SHORT PRORATION" method to calculate real estate taxes at closings. This method only prorates the next tax bill due after the closing date. The seller's share of taxes is calculated as follows: The daily rate is calculated by dividing the full year tax amount by 365 (rounded to the fourth decimal place), then multiplied by the number of days from the last tax bill before closing until the day before the closing date. This amount is customarily credited to the buyer at closing (rather than paid to the Treasurer).

    Since real estate taxes are affixed to the property, all subsequent taxes become the responsibility of the buyer.

  • The "Lucas County Custom" is a practice dating back to the 1940s, the calculation method used by Lucas County's area title companies (and referenced in the standard Residential Real Estate Purchase Agreement of both the Toledo Bar Association and the Toledo Regional Association of Realtors) cite the lien/tax due dates of December 20th for the First Half bill and June 20th for the Second Half Bill.

    Example: Sept. 27th acquisition date. Annual taxes are $3,650.00. The daily rate would be $10.00/day (yearly taxes/365). Multiply the daily rate by the number of days from June 20th through September 26th. Let’s assume this takes place in a year in which this adds up to 100 days. 100 x $10.00 would equal $1,000.00 in prorated compensation/credit from seller to buyer at closing.

    Remember, there can often be exceptions to the rules:

    • Parties can agree to use the calendar lien method instead of the Lucas County Custom.

    • Sellers closing near tax due dates often choose to pay the entirety of a bill, just for expediency.

    • Parties can agree to use the LONG PRORATION method (seller pays next bill due; bill after that is apportioned using same method as that of short proration).

Real Estate Tax Proration Calculator

Estimate seller-to-buyer tax proration at closing using Lucas County Custom, Calendar Lien, or Long Proration.

Disclaimer: This calculator is experimental and provided for general guidance only. It should not be relied upon for closing, legal, financial, or title determination purposes. The Lucas County Treasurer’s Office does not prepare closing summaries or verify closing calculations for private transactions. Proration practices may vary by contract terms, title company practice, negotiated agreement, tax due-date timing, and transaction-specific circumstances. Always verify figures independently and consult the appropriate title, legal, or real estate professionals before relying on any result.
For informational use only. Results are estimates and may not match title company or contract-specific calculations.

Common Questions

Are the taxes paid?
Check the parcel record in AREIS for the current payment status.

Are there delinquent taxes?
Any delinquent balances will appear in the parcel tax information.

Are there surplus funds or credits on the account?
Credits or surplus postings will appear in the payment history for the parcel.

Is a Homestead Credit applied?
Homestead credits are reflected within the parcel tax information in AREIS.