Ace the Ohio Government/Constitution Exam 2025 – Master Civics & Rock Your Score!

In Ohio, local governments, including counties and municipalities, are responsible for setting property taxes. This authority is derived from state law, which allows local entities to determine tax rates and the assessments of property values within their jurisdictions. Property taxes are a crucial revenue source for local governments, funding essential services such as education, public safety, and infrastructure maintenance.

The role of the Ohio General Assembly is to establish the framework of laws governing property taxation, but it does not directly set the tax rates. While the Ohio State Tax Department plays a role in overseeing tax collection and ensuring compliance with tax laws, it does not have the power to set property tax rates. The Ohio Supreme Court, as the highest court in the state, primarily deals with legal disputes and interpretation of laws, rather than tax administration. Thus, the responsibility for establishing property taxes lies with local governments, making this the correct answer.