Income Taxes (Tables)

3 Months Ended

Mar. 31, 2016

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,
	2016		2015
Statutory tax rate	34.2	%	34.0	%
Increase (decrease) resulting from:
Tax exempt interest	(6.3	)%	(5.5	)%
Tax exempt income on bank owned life insurance	(1.4	)%	(1.4	)%
Other, net	—	%	0.5	%
Effective tax rate	26.5	%	27.6	%