Tax Info

Union residents receive Public Safety, Water and Sewer, Parks and Greenspaces, Fall Leaf Collection, Winter Snow Removal and Street Maintenance services. Staff and elected officials work to keep a balanced budget while maintaining quality, cost-effective services.

Income Tax
The City of Union has a 1% municipal income tax.  Income from salaries, wages, commissions, bonuses, profits from businesses and rents or any prizes or awards such as lottery winnings are taxable.  All businesses, rental property owners or residents 18 years of age and older must file a tax return whether or not any tax is owned.

Every resident and every business located or performing services within the City of Union is required to file an annual return whether or not any income was earned or any tax is due.

Tax Ordinances
Union Municipal Income Tax Ordinance (Chapter 177) Effective 1-1-16: Tax_Ord_Chap_177.pdf
Union Municipal Tax Ordinance (Effective 12-31-15 and Prior): Tax_Ord.pdf

NOTICE:  EFFECTIVE OCTOBER 1, 2015, THE CENTRAL COLLECTION AGENCY WILL BEGIN COLLECTING THE CITY OF UNION INCOME TAX.  PLEASE GO TO THE CCA WEBSITE FOR ALL TAX RETURNS AND REGISTRATION FORMS.

Central Collection Agency - Municipal Income Tax
205 W. Saint Clair Ave.
Cleveland, OH 44113-1503
Phone 1-800-223-6317
Fax: 1-216-420-8299
Office Hours: 7:30 a.m. - 4:30 p.m.  Monday through Friday.

Dayton Location:
CCA - Municipal Income Tax
371 W Second Street, Suite 110
Dayton, OH 45402
Phone: (937) 227-1359
Fax:    (937) 227-1364
Office Hours:
Mon - Fri, 7:30 a.m - 4:30 p.m.
Taxpayer Assistance by Appointment

The website for both locations is:  Website:  Central Collection Agency

Tax forms will be available at this location:  Tax Forms

For other information, check out the Ohio Department of Taxation.

Property Taxes
Union’s property taxes are collected by the Montgomery County Treasurer. The property tax millage is 122.31 mills per $1,000 of valuation, with the effective tax rate being 96.06 mills per $1,000 of valuation. The total property valuation in 2015 was $104,420,530.00 including exempt property.

To see a chart of actual property tax rates, go here:  >residential_tax_rates.pdf

Sample Property Tax Liability
Let’s say the market value of a home is $100,000. The assessed valuation is determined by multiplying $100,000 by 35 percent: $100,000 x 0.35 = $35,000. To determine this property’s tax liability, multiply the home’s assessed valuation by the effective property tax rate, which is 96.06 mills(0.09606): $35,000 x 0.09606 = $3,362.10.

Based on a $100,000 home value, this sample home’s property tax breakdown is:

City of Union, $616.00
Northmont City Schools, $1,768.20
Montgomery County, $631.75
Sinclair Community College, $147.00
Montgomery County CTC, $83.30
Montgomery County Public Library, $115.85
For a total annual property tax liability of $3,362.10

The Central Collection Agency sends a representative to Union to help residents with the filing of their forms.  You are move than welcome to take advantage of this.  See below the link to the times and dates when they are available: 

Tax Help:  >Income_Tax_2016.pdf