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Income Taxes (Tables)
 3 Months Ended
Mar. 31, 2014
Income Tax Disclosure [Abstract]  
Reconciliation between Statutory Income Tax and Effective Tax Rate
A reconciliation between the statutory income tax and LCNB's effective tax rate on income from continuing operations follows:
 
 
For the three months ended
March 31,
 
 
2014
 
2013
Statutory tax rate
 
34.0
 %
 
34.0
 %
Increase (decrease) resulting from:
 
 

 
 

Tax exempt interest
 
(12.7
)%
 
(9.1
)%
Tax exempt income on bank owned life insurance
 
(3.5
)%
 
(2.6
)%
Other, net
 
3.8
 %
 
0.7
 %
Effective tax rate
 
21.6
 %
 
23.0
 %