Figuring Your Tax Bill
Your Logan County Real Estate Tax Bill is determined by the following:
The assessed valuation during the previous year the county and township assessors
established the value of your property. When this is completed the abstract is sent to the
state who reviews the abstract and then places a multiplier (factor) which will either
raise the valuation, lower the valuation or leave it the same.
When the assessor's work is completed the work is turned over to the Logan County Clerk
whose job it is to extend the tax rates. The taxing bodies must file their levies with the
county clerk by December before the bills are to be mailed. The county clerk divides the
levy by the assessed valuation for that taxing body and this produces the rate necessary to
bring in that levy. If the rate exceeds the rate limit as set by the state statutes the
clerk can only use the limit so the taxing body will be unable to collect their full
All parcels are located in a geographic area. The taxing bodies have different
boundaries so they may overlap. For example you may live on one side of the street and pay
to one school district and someone else may pay to another depending on that school
boundary. Everyone pays county tax, township tax, road and bridge tax and except in east
and west Lincoln townships a multitownship assessor tax. If you are in the country
you could pay into one fire district and your neighbor into another. The taxing bodies you
pay into determine your rate.
The total tax rate is multiplied by the equalized assessed value of the property and
this produces the amount of the tax.