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Income Taxes (Tables)
 6 Months Ended
Jun. 30, 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
June 30,
 
For the six months ended
June 30,
 
2014
 
2013
 
2014
 
2013
Statutory tax rate
34.0
 %
 
34.0
 %
 
34.0
 %
 
34.0
 %
Increase (decrease) resulting from:
 

 
 

 
 

 
 

Tax exempt interest
(6.2
)%
 
(6.8
)%
 
(8.3
)%
 
(7.7
)%
Tax exempt income on bank owned life insurance
(1.7
)%
 
(1.8
)%
 
(2.3
)%
 
(2.2
)%
Other, net
(1.7
)%
 
0.6
 %
 
—
 %
 
0.7
 %
Effective tax rate
24.4
 %
 
26.0
 %
 
23.4
 %
 
24.8
 %