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Income Taxes (Tables)
 9 Months Ended
Sep. 30, 2018
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,
 
2018
 
2017
 
2018
 
2017
Statutory tax rate
21.0
 %
 
35.0
 %
 
21.0
 %
 
35.0
 %
Increase (decrease) resulting from:
 

 
 

 
 

 
 

Tax exempt interest
(2.6
)%
 
(6.4
)%
 
(3.6
)%
 
(6.4
)%
Tax exempt income on bank owned life insurance
(0.8
)%
 
(1.6
)%
 
(1.0
)%
 
(1.9
)%
Captive insurance premium income
(0.8
)%
 
—
 %
 
(0.9
)%
 
—
 %
Other, net
—
 %
 
(1.9
)%
 
0.3
 %
 
(0.9
)%
Effective tax rate
16.8
 %
 
25.1
 %
 
15.8
 %
 
25.8
 %