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Income Taxes (Tables)
 6 Months Ended
Jun. 30, 2017
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,
 
2017
 
2016
 
2017
 
2016
Statutory tax rate
35.0
 %
 
34.2
 %
 
35.0
 %
 
34.2
 %
Increase (decrease) resulting from:
 

 
 

 
 

 
 

Tax exempt interest
(6.7
)%
 
(6.6
)%
 
(6.4
)%
 
(6.4
)%
Tax exempt income on bank owned life insurance
(2.6
)%
 
(1.6
)%
 
(2.0
)%
 
(1.5
)%
Other, net
(0.2
)%
 
—
 %
 
(0.4
)%
 
(0.1
)%
Effective tax rate
25.5
 %
 
26.0
 %
 
26.2
 %
 
26.2
 %