| MANUFACTURED HOUSING |
Under Ohio law, it is the responsibility of owners of manufactured homes to register their homes with the County Auditor for tax purposes. Annually, the Auditor’s office assesses each manufactured home and prepares a tax list. Tax bills are sent to each owner semi-annually. The tax once collected is distributed back to the local taxing districts (townships, cities, and schools) in the same manner as real estate taxes. |
HOMESTEAD EXEMPTION AND PROPERTY TAX ROLLBACK |
Real Estate Property Tax Rollback and Homestead Exemptions are forms of property tax relief. Every property taxpayer receives the 10% tax rollback. This became law several years ago with the enactment of the state income tax.
The Auditor’s office also administers the 2½ % Property Tax Reduction Law passed in 1979 for residential and agricultural parcels on which there is a homesite occupied by the owner.
In addition, Senior Citizens and the permanently disabled are eligible to receive the Homestead Exemptions (reduction in real estate taxes) provided their annual income is $25,000 or less for the calendar year 2004. Applications are available at the Auditor’s Office. Manufactured homes are also included in this Homestead Program. |
ESTATE TAX |
The County Auditor acts as an agent for the Tax Commissioners of Ohio and is responsible for auditing the lock boxes of decedents who resided in their county.
The monies collected from this source are distributed by law: 20% to the State of Ohio and 80% to the taxing district in which the decedent had resided or owned property. |
REAL ESTATE APPRAISAL AND ASSESSMENT |
The State of Ohio has more than 5.5 million separate parcels of real property. It is the duty of the Auditor to see that every parcel of land and the buildings thereon are fairly and uniformly appraised and assessed for tax purposes. Ohio law mandates a general reappraisal every six years with an update at the three-year midpoint. The office maintains a detailed record of the appraisal on each parcel in the county. These records are open for public inspection. For taxation purposes, you are assessed at 35% of fair market value. |
SPECIAL ASSESSMENTS |
Special assessments are not part of your real estate tax, but are included as a separate item on the real estate tax bill. These could include such items as ditch assessments, improvement levies such as street paving, curbs, lighting, sidewalks and sewer or water lines. The Auditor is required by law to keep an accounting of these special assessments, to place them on the tax duplicate as separate items, and to return the money collected to the city, village, township or county office which levied the assessment. |
REAL ESTATE TAXES AND RATES |
Under Ohio law, the County Auditor cannot raise or lower property taxes. Tax rates are determined by the budgetary requests of each governmental unit, as authorized by the vote of the people, and are computed in strict accordance with procedures required by the Division of Tax Equalization, Ohio Department of Taxation.
Annually, the Auditor prepares the General Tax List. Your tax bill is based on the tax rate multiplied by your valuation on this tax list. This is your proportional share of the cost of operating your local government including schools, townships, villages and the county.
Ohio law limits the amount of taxation without a vote of the people to what is known as the “10 mill limitation” ($10.00 per $1,000 of assessed valuation). County residents must vote any additional real estate taxes for any purpose. Your “tax rate” is an accumulation of all these levies and bond issues. |
PERSONAL PROPERTY TAX |
The County Auditor, as an agent for the Ohio Department of Taxation, is responsible for administering the Tangible Personal Property Tax laws.
Generally speaking, anyone in business in Ohio is subject to tangible personal property tax on equipment, furniture, fixtures and inventory used in business.
The Tangible Personal Property Tax is distributed back to the local taxing districts in the same manner as real estate taxes.
Personal property is assessed from tax returns, which are required to be filed. The Tax Commissioner is responsible for administering the Personal Property Tax laws; the County Auditor serves as a deputy for the Tax Commissioner in this capacity. |
WEIGHTS AND MEASURES |
The Auditor is the Sealer of Weights and Measures for the entire County, thus protecting the general public from the possible loss, which may occur from faulty measuring devices, such as scales and pumps. The Auditor is charged with the responsibility of insuring that all State laws relating to weights and measures are strictly enforced.
Sealers perform “spot-checks” on prepackaged items to test the weight of the contents. The Ohio Department of Agriculture certifies county sealers. A few cities in Ohio employ their own sealers. |
LICENSING |
The Auditor’s office is the focal point in the county for issuance of licenses for dogs, kennels, vendors and cigarettes.
Dog licenses comprise the largest number of licenses sold. The annual dog registration is a service designed to benefit the animal, its owner and the community.
Vendor licenses authorize businesses to sell tangible property to the public and collect sales tax, a part of which is returned for use on the local level.
Cigarette licenses authorize businesses to sell cigarettes to the public. The money collected is then distributed back to local political subdivisions and a portion goes to the State. |
DATA PROCESSING |
The Auditor is responsible for the management of the County Data Processing Center and serves as the Chief Administrator of the Automatic Data Processing Board. Changes in computer systems and planning must be approved by the Board to automate various county functions. Improving financial and record keeping systems of the county will improve services, reduce costs and provide county officials with a modern management tool to better administer the business of government. |
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