Mansfield to Lexington Village
Ohio municipal income tax, Chapter 718 framework · credit set by Mansfield ordinance · tax year 2026
Work city takes
1%
Lexington Village, on income earned there
Home city charges
2.25%
Mansfield, residents
Credit back
$600
a share of the work tax
Cost of the commute
$0
a year, above working at home
What it costs you
no extra local taxMansfield credits only part of what Lexington Village takes, so the remainder is taxed twice. Solid is what you pay; the faded part of the Mansfield bar is the credit it hands back. Municipal income tax only — state, federal and payroll tax apply on top, and an Ohio school district income tax may too.
What this commute actually costs
- Some Ohio commutes cost you real money. This one does not. Mansfield gives full credit for the tax Lexington Village takes out of your pay, so the two settle down to the same bill you would owe at home. On sixty thousand that is $1,350 for the year. The commute shifts money between city halls and leaves your total alone.
- This one is balanced on a knife edge. What Lexington Village takes is exactly what Mansfield is willing to credit — no more. It costs you nothing today. It would cost you from the very first dollar if either city moved its rate.
- This is the only route into Lexington Village large enough to show up in the data. About 667 people travel it from Mansfield. Other people commute there too. Their numbers are simply too small to be counted separately.
- This pairing is neutral to the worker. Lexington Village withholds about 1% on income earned there, and Mansfield, which levies about 2.25% on residents, credits that payment in full without reaching its own ceiling. Liability at the reference salary is therefore $1,350 — precisely what the same earnings would attract with no commute at all. What the arrangement alters is the division of revenue between Lexington Village and Mansfield, not the sum leaving the worker's pay.
- This pairing sits exactly on its limit. Lexington Village's rate and the ceiling Mansfield places on its credit coincide to the cent, so the credit absorbs the work-city tax precisely and not a dollar further. The commute is costless today and has no margin whatsoever: any increase by Lexington Village, or any reduction in the ceiling by Mansfield, falls directly on the worker from the first dollar.
- Within this dataset Lexington Village draws a single recorded commuting flow of qualifying size — the one from Mansfield, carrying roughly 667 workers. That reflects the reporting floor rather than the labor market: smaller flows certainly exist and fall below the threshold at which Census origin-destination statistics are published. No ranking against sibling routes is therefore available for this workplace.
Where the money goes
A $75,000 salary
- Federal income tax$7,670
- Social Security and Medicare$5,738
- State income tax$1,346
- Yours$60,246
| Federal income tax10.23% | $7,670 |
|---|---|
| Social Security and Medicare7.65% | $5,738 |
| State income tax1.79% | $1,346 |
| Yours80.33% | $60,246 |
The arithmetic, step by step
| Lexington Village takes, on income earned there | $600 |
|---|---|
| Mansfield charges residents | $1,350 |
| Less the credit Mansfield gives back | $600 |
| Total local tax | $1,350 |
| If you also lived in Lexington Village | $1,350 |
| Difference | $0 |
On a reference salary of $60,000 a year. Both rates and the credit ceiling are shares of income, so every figure scales with your own pay.
What this page does not cover
- Do not add the two rates up, and do not assume the bigger one simply wins. Neither is how Ohio works. Both Lexington Village and Mansfield charge you. Mansfield may then hand back what Lexington Village took, or part of it, or none of it. Everything on this page turns on which of those it does.
- One thing to keep in mind. Ohio does not require Mansfield to give any credit at all. That choice sits with the city, and cities revisit it. A vote in Mansfield could change what this commute to Lexington Village costs you, with no change in the law itself.
- Ohio has a second local tax that is not on this page. Some school districts levy their own income tax. It depends on where you live, not on your job in Lexington Village, and the credit from Mansfield does not touch it. If your district charges one, add it to everything here.
- One tax is on this page and it is the city one. State tax, federal tax and Social Security all still come out of your pay. None of them change when you cross the line between Mansfield and Lexington Village. That is exactly why they are left out.
- Every dollar amount here uses a salary of sixty thousand a year. It is a benchmark, not a guess at what people in Mansfield earn, because nobody publishes average pay for single municipalities. Scale the figures to your own salary. The rates and the credit work the same way at any income, so the Lexington Village conclusion holds.
- Two misreadings bracket the correct answer and both are common. Ohio does not simply add the two rates together, which would overstate the charge; nor does it apply only the higher of them, which is Pennsylvania's rule and would understate it wherever the credit is partial. Lexington Village taxes what is earned within its boundaries, Mansfield taxes its residents on everything, and Mansfield then credits some, all or none of what Lexington Village collected. The credit is the entire mechanism, and it is set by Mansfield rather than by the state.
- The credit rule modeled here is Mansfield's own, adopted by ordinance and amendable by Mansfield alone. Ohio's uniform framework governs definitions, filing and withholding; it does not compel any municipality to credit tax paid to another. A council vote in Mansfield can therefore change every figure on this page without anything altering in Lexington Village or in state law, which is a materially different exposure from a rate set by statute.
- Ohio school district income tax is a separate levy from municipal income tax and is excluded from these figures. It is imposed by school district of residence rather than by municipality, it is unaffected by employment in Lexington Village, and no municipal credit applies to it. A resident of Mansfield whose school district levies one owes it in addition to everything shown here, which is why the totals on this page are a municipal position rather than a complete local one.
- Only municipal income tax is modeled. Ohio's state income tax, federal income tax and payroll taxes all apply in addition and are invariant to the boundary between Mansfield and Lexington Village, which is precisely why they are excluded: isolating the layer that responds to the commute is the point of the comparison. A complete tax position requires adding them; a comparison of the two locations does not.
- Dollar figures are computed against a stated reference salary of sixty thousand rather than a municipal wage average, which no published source provides for Ohio municipalities. Both rates and the credit ceiling are proportional to income, so every figure scales linearly: the Mansfield to Lexington Village differential doubles at twice the salary and halves at half of it, and the rate relationship holds at every level. The one caveat is that whether the ceiling binds at all is itself scale-invariant here, because it too is expressed as a share of income rather than as a fixed dollar cap.
Questions people ask
Do I pay local tax twice — once where I work and once where I live?
Both places charge you, but the city you live in gives back some of what the other one took. Lexington Village taxes you for working there at about 1%; Mansfield then charges its own about 2.25% and credits part of the first against it. Whether anything is left over depends on how generous that credit is.
Does working in a different town cost me anything?
On this route, nothing. You owe exactly what you would have owed working at home — the boundary is real on a map and invisible on your pay stub, which is not true of every pair of towns here.
Is this commute common enough for the numbers to mean anything?
667 workers make this journey — enough to be published, but not a major corridor. The tax rules do not depend on how many people travel a route, so the figures hold regardless; the count only tells you how typical this pairing is.
How does a resident credit allocate liability between two municipalities?
Both jurisdictions assert a claim: Lexington Village on the basis of work location at about 1%, Mansfield on residence at about 2.25%. The residence municipality grants a credit for tax paid to the work municipality, commonly capped as a share of income. Net liability is the residence tax less that credit, floored at zero, plus the work tax.
Why is the marginal cost of this crossing zero?
Marginal liability from working outside the residence jurisdiction is zero on this route. The crossing alters the distribution of revenue between jurisdictions but not the employee's total. ⚠️ This is route-specific and does not generalise to other pairs in the same dataset.
What is the measurement basis for a route of this size?
Route volume is 667 workers per Census LODES, above the publication floor but below the dataset's upper quartile. Liability is determined by jurisdictional rates and residence rules alone; commuter volume has no bearing on it and is reported only as context.