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Income Taxes (Tables)
 9 Months Ended
Sep. 30, 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
September 30,
 
For the Nine Months Ended
September 30,
 
2016
 
2015
 
2016
 
2015
Statutory tax rate
34.2
 %
 
34.0
 %
 
34.2
 %
 
34.0
 %
Increase (decrease) resulting from:
 

 
 

 
 

 
 

Tax exempt interest
(7.0
)%
 
(6.8
)%
 
(6.6
)%
 
(5.9
)%
Tax exempt income on bank owned life insurance
(1.7
)%
 
(1.5
)%
 
(1.6
)%
 
(1.4
)%
Other, net
0.1
 %
 
0.2
 %
 
—
 %
 
0.5
 %
Effective tax rate
25.6
 %
 
25.9
 %
 
26.0
 %
 
27.2
 %