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Lower Salem
Lower Salem is in Washington County. A home its owner lives in here pays about $1,031 a year for every $100,000 of the county’s value on it, on the 2025 rates, and its homes are in the Fort Frye Local school district.
What a home in Lower Salem pays
$1,031 a year for every $100,000 of a home’s value, tax year 2025
A home the county values at $200,000 pays about $2,063 a year; at $300,000, about $3,094. That is the whole property tax bill on a home its owner lives in, after House Bill 920’s reduction and the state’s rollback credits, before the homestead exemption.
Across Washington County, the same home pays $1,179 on average, so a home in Lower Salem pays 13% less. The average weights each taxing district by its homes’ value.
| Who | Mills on a home | Share of the rate |
|---|---|---|
| Schools | 17.50 | 56% |
| The county | 5.96 | 19% |
| Lower Salem and Salem Township | 6.13 | 20% |
| The career centre | 1.58 | 5% |
| All | 31.17 | 100% |
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Shares of the 31.17 mills a home here is charged, in the taxing district holding most of Lower Salem’s homes; a street on another bill can pay a little more or less. A home’s value is the county’s value for it, not a sale price. Check your own bill.
Homeowners 65 and over in Lower Salem
Too few homes in Lower Salem for the Census survey to measure how many of their owners are 65 or older.
Washington County: 38% · Ohio: 33%
Owners who are 65 or older, or disabled, can claim Ohio’s homestead exemption, which takes part of a home’s value off the bill; most must have an income under the state’s limit. From the U.S. Census Bureau’s American Community Survey, 2020–2024 five-year estimates (table B25007, owner-occupied homes by the age of the householder). A survey, so every figure has a margin of error.
3Levies & the ballot
Every levy collected here, and what is on the ballot
What Lower Salem and Salem Township levy
On the same bill, what Lower Salem and Salem Township charge a home here, after the state’s reduction and credits. A home in Lower Salem pays both: a township’s fire, road or cemetery levies can reach the town’s homes too.
| First approved | Purpose | Mills on a home |
|---|---|---|
| Never | Current expense Inside millage: no vote was ever taken on it | 1.750 |
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| First approved | Purpose | Mills on a home |
|---|---|---|
| 2023 | Fire & Ambulance/E.M.S | 1.590 |
| Never | Current expense Inside millage: no vote was ever taken on it | 1.575 |
| 2024 | Cemetery | 0.795 |
| 1982 | Fire & Ambulance/E.M.S | 0.424 |
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The schools’, the county’s and the library’s levies are on the same bill: Fort Frye Local’s levies, every levy in Washington County. A year of 1976 means that year or earlier: the state files every levy voted before House Bill 920 took effect under 1976.
Lower Salem on the November 3, 2026 ballot
Every tax issue asked by a body that taxes homes in Lower Salem: 2 on this ballot.
Washington County and its boards
- Washington County: Renewal property tax, 0.35 mills · 911
- Washington County: Renewal property tax, 0.5 mills · Children's services
Matched from who levies on Lower Salem’s tax bills, in the state’s levy file, to who asks on the Secretary of State’s list. Which issues reach a particular home depends on its own bill. Every tax issue on the ballot in Washington County →
4Schools
Scores, spending and budgets
Lower Salem’s school district
Fort Frye Local
Its school levies cost a home about $558 a year for every $100,000. Its pupils’ test scores rank 184th of Ohio’s 607 districts, and the state rates their Progress 4 of 5. In 2024-25 it spent $18,823 per student to run its schools.
The state’s own figures: the Department of Taxation’s certified tax rates, the School Report Card and the District Profile Report. Test scores follow family income closely; Progress follows it much less.
5Unpaid & foreclosures
What goes unpaid, and cases filed in court
Unpaid property tax and foreclosure cases are counted by county: Washington County’s unpaid tax and foreclosures →
6Reappraisals
When values reset next
Values are reset county by county, every three years: when Washington County resets values next →
This is an estimate built from public records — not tax, legal or financial advice, and not an appraisal. Only your county’s own statement is authoritative about your bill. If you’re thinking of challenging your value, confirm the details with your county’s Board of Revision or a property-tax professional. The full terms.