Income Taxes (Tables)

6 Months Ended

Jun. 30, 2012

Income Taxes [Abstract]

Reconciliation between statutory income tax and effective tax rate

A reconciliation between the statutory income tax and LCNB's effective tax rate follows:

	For the three months ended June 30,		For the six months ended June 30,
	2012	2011	2012	2011
Statutory tax rate	34.0%	34.0%	34.0%	34.0%
Increase (decrease) resulting from:
Tax exempt interest	(7.6)%	(7.6)%	(6.9)%	(9.5)%
Tax exempt income on bank      owned life insurance	(1.8)%	(1.8)%	(1.7)%	(2.2)%
Other, net	(0.1)%	1.5%	-%	0.9%
Effective tax rate	24.5%	26.1%	25.4%	23.2%