Information for Placement of Farmland in an Agricultural District

WHO MAY FILE? Any owner of land used for agricultural production may file an application to have the land placed in an agricultural district.

WHERE TO FILE?
The completed application must be filed with the auditor of the county where the land is located. The applicant will be notified of action taker by the county auditor within 30 days of the filing of the application if the land is not within a municipal corporation or an annexation petition has not been filed. If the land for which an application has been made lies within a municipal corporation limit or if an annexation petition that includes the land has been filed with the Board of County Commissioners under Section 709.02 of the Ohio Revised Code, a copy of the application must also be filed with the Clerk of the legislative body of the municipal corporation. The legislative body is required to conduct a public hearing on the application within 30 days after the application has been filed with the Clerk. Within 30 days of the hearing, the legislative body may approve the application, modify and approve the application as modified, or reject the application.

WHEN TO FILE AND RENEWAL?
The original application may be filed at any time for placement of land in an agricultural district for a five-year period. If at the end of five years, the owner decides to keep some or all of his or her land in a district, he or she shall submit a renewal application and must meet the same land requirements and use the same application process as the original application. The renewal application may be filed at any time after the first Monday in January and prior to the first Monday in March of the year during which an agricultural district terminates, for a period of time ending on the first Monday in April of the fifth year following the renewal application.

WHAT IS "LAND USED FOR AGRICULTURAL PRODUCTION?"
In accordance with Section 929.01(A) of the Revised Code, land is devoted to "agricultural production" when it is used for commercial aquaculture, apiculture, animal husbandry, poultry husbandry; the production for a commercial purpose of field crops, tobacco, fruits, vegetables, timber, nursery stock, ornamental shrubs, ornamental trees; flowers or sod; the growth of timber for a noncommercial purpose if the land on which the timber is grown is contiguous to or part of a parcel of land under common ownership that is otherwise devoted exclusively to agricultural use; or any combination of such husbandry, production, or growth; and includes the processing, drying, storage and marketing of agricultural products when those activities are conducted in conjunction with such husbandry, production, or growth.

"Agricultural production" includes conservation practices provided that the tracts, lots, or parcels of the land or portions thereof that are used for conservation practices comprise not more than twenty-five percent of tracts, lots, or parcels of land that are otherwise devoted exclusively to agricultural use and for which an application is filed.

"Conservation practices" are practices used to abate soil erosion as required in the management of the farming operation, and include, but are not limited to, the installation, construction, development, planting, or use of grass waterways, terraces, diversions, filter strips, field borders, windbreaks, riparian buffers, wetlands, ponds, and cover crops for that purpose.

WHAT DOES "TRACTS. LOTS, OR PARCELS OF LAND" MEAN?
Tracts, lots, or parcels mean distinct portions of pieces of land (not necessarily contiguous) where the title is held by one owner, as listed on the tax list and duplicate of the county, is in agricultural production and conforms with the requirements of either 1, 2, or 3 below.

ARE THERE ANY OTHER REQUIREMENTS?

1. The land for which the application is made must have been used exclusively for agricultural production or devoted to and qualified for payments or other compensation under a land retirement or conservation program under an agreement with a federal agency for the three consecutive calendar years prior to the year in which application is made. Evidence must be shown on the application. If the land contains timber which is not being grown for commercial purposes the land on which the timber is growing must be contiguous to or part of a parcel under common ownership that is otherwise devoted exclusively to agricultural use.
2. If the total amount of land for which application is made is less than 10 acres, there is an additional requirement that the applicant submit evidence with his application that the activities conducted on the land have produced an average yearly gross income of at least twenty-five hundred dollars over the three years immediately preceding the year in which application is made or that the land will produce an anticipated annual gross income of that amount.
3. Evidence of annual gross income may be satisfied by attaching to the application form a short statement stating the number of animals by species and anticipated market value, number of acres of crops to be grown, their expected yield and price per bushel or similar specific information.

IS THERE A PENALTY FOR EARLY WITHDRAWAL?
Land removed from this program before the 5-year enrollment period is subject to penalty, per Section 929.02(D) of the Ohio Revised Code. See County Auditor's Office for details on how the amount of the withdrawal penalty is determined.

APPEAL OF APPLICATION
The applicant may appeal the denial of the application to the court of common pleas of the county in which the application was filed within thirty days of the receipt of the notice denying the application. When the land lies within a municipality the applicant may also appeal a decision to modify or reject an application to the court of common pleas of the county in which the application was filed within thirty days of the receipt of the notice of modification or rejection. In addition, the applicant may withdraw an application modified by a legislative body if he or she disapproves of the modifications.

Ohio Laws and Rules: LAWriter

The Auditor is responsible for a myriad of duties across all levels of county government. Although the Auditor is best known for the roll of tax assessor, it is only one of the many functions of the office. The following descriptions help give more detail into the many diverse duties of the Auditor.

Real Estate Appraisal and Assessment

It is the duty of the Auditor to see that every parcel of land and the structures thereon are fairly and uniformly appraised and assessed for tax purposes. A general reappraisal is mandated by law every six years, with an update at the three year midpoint. The last general reappraisal occurred in 2022, with the next update in 2025. The next general reappraisal is scheduled for 2028.

Real Estate Taxes and Tax Rates

Annually, the Auditor prepares the General Tax List upon which the tax bills are derived. The bill is based on the tax rate in effect for the local government where the property is located, multiplied by the property valuation. The Auditor certifies the tax rate to the Ohio Department of Taxation. The Auditor also calculates annually, bond and emergency levy rates.

Special assessments are included as a separate item on the tax bill. These include items such as street paving, sewer or water lines, etc. The Auditor is required to keep an accounting of these special assessments, to place them on the tax duplicate as separate items, and to return the collected money to the local government which levied the assessment.

General Accounting

The Auditor is the Chief Fiscal Officer in the County. It is his responsibility to account for the millions of dollars received each year by the county and to issue warrants (checks) in payment of all County obligations, including the distribution of tax dollars to each township, village, city, school district, library and county agency.

The Auditor is the paymaster for all county employees. They also distribute motor vehicle license fees, gasoline taxes, fines and local government funds in addition to real estate and manufactured home taxes. As Chief Fiscal Officer, the Auditor is required to prepare the county's annual financial report (CAFR).

Manufactured Housing

Owners of manufactured homes are required to register their homes with the Auditor for tax purposes. The Auditor assesses each manufactured home and prepares a separate manufactured home tax list.

Property Tax Rollback and Homestead Exemption

The Auditor administers the 10% rollback of property taxes to all non-commercial taxpayers. They also administer the 2-1/2% reduction on qualified levies for residential and agricultural parcels on which there is a home site occupied by the owner.

The Auditor also administers Ohio’s Homestead Exemption program in which senior citizens age 65 years or older and permanently disabled individuals under age 65 may be eligible to receive reductions in real estate and manufactured housing taxes.

Estate Taxes

The Auditor acts as an agent for the Ohio Tax Commissioner and is responsible for local administration of Estate Tax proceedings and distribution of taxes.

Personal Property Tax

The Auditor is responsible for administering the Tangible Personal Property tax laws. Property is assessed from tax returns which are required to be filed. The tax is distributed back to the local taxing district in the same manner as real estate taxes.

Weights and Measures

The Auditor is the Sealer of Weights and Measures of the county per O.R.C. Section 319.55. They must see that all state laws relating to weights and measures are strictly enforced throughout their county. The Paulding County Weights and Measures Inspector (employees of the Auditor's Office) use highly accurate equipment to test and inspect commercial weighing and measuring devices such as scales and gasoline pumps. A seal is typically put on to show that the equipment was tested and found correct. The seal may vary from county to county, but always look for a seal. If you do not see one, ask the store manager. Contact the Auditor's Office if seals are missing.

Licensing

The Auditor issues licenses for dogs, kennels, vendors and cigarettes. Dog licenses comprise the largest number of licenses sold. Vendor licenses authorize businesses to sell tangible property to the public and collect sales tax.

Additional Statutory Board and Commission Duties

The Auditor is the Secretary of the Budget Commission. This commission must annually review the tax budgets of all taxing districts within the county to determine that all tax levies are properly authorized and allocated to local government.

The Auditor is the Secretary of the Board of Revision. This Board is responsible for ruling on property assessment prior to the issuance of the real estate tax list. Complaints on valuation are also heard.

The Auditor is a member of the Tax Incentive Review Council that grants an exemption from taxation for abatements, enterprise zones or tax increment financing. The Council annually reviews all agreements of existing exemption.

The Auditor is a member of the Records Commission. This Commission is responsible for the review of all applications for records disposal.

The County Auditor is the Chief Fiscal Officer in the County. It is his/her responsibility to account for the millions of dollars received each year by the various county offices and agencies. They also issue warrants (checks) in payment of all County obligations, including the distribution of tax dollars to each township, village, school district, library and county agency.

The Auditor is the paymaster for all county employees. He/she also distributes motor vehicle license fees, gasoline taxes, estate taxes, fines and local government funds in addition to real estate, personal property and manufactured home taxes.

As Chief Fiscal Officer, the Auditor is required to prepare the county's annual financial report.

IMPORTANT NOTE: Any building or shed sized 12’ X 16’ or larger (whether on skids or not) requires a building permit (Agricultural permits are not required per ORC 519.21 -see below). Also requiring a permit are any addition to an existing structure, decks, patios, porches, conversion of an attic or basement into living area and replacing existing windows, siding, and/or roofing. ONLY Auglaize, Brown, and Jackson Townships and Latty & Broughton Villages are not zoned; therefore, the County Auditor’s office issues the building permits for these townships and villages. All other townships and villages must go to their zoning inspector/trustees for a building permit. Improvements within a village must get a building permit from the village.

The Auditor's office still requires notification of improvements and/or buildings if the agricultural permit requirement is waived. Please see O.R.C. 5713.17 below.

ORC 5713.17 Duty to notify county auditor of improvement costing over $2,000-penalty-examination of buildings.

To enable the county auditor to determine the value and location of buildings and other improvements, any person, other than a railroad company or a public utility whose real property is valued for taxation by the tax commissioner, that constructs any building or other improvement costing more than two thousand dollars upon any lot or land within a township or municipal corporation not having a system of building registration and inspection shall notify the county auditor of the county within which such land or lot is located that the building or improvement has been completed or is in process of construction. The notice shall be in writing, shall contain an estimate of the cost of the building or improvement, shall describe the lot or land and its ownership in a manner reasonably calculated to allow the county auditor to identify the lot or tract of land on the tax list, and shall be served upon the county auditor not later than sixty days after construction of the building or improvement has commenced.

Upon the discovery of a building or improvement that has been constructed but of which the county auditor has not been notified as required by this section, the county auditor shall appraise it and place it upon the tax list and duplicate at its taxable value, together with a penalty equal to fifty per cent of the amount of taxes that would have been charged against the building or improvement from the date of construction to the date of discovery had the county auditor been notified of its construction as required by this section.

The county auditor, or his deputy, within reasonable hours, may enter and fully examine all buildings and improvements that are either liable to or exempt from taxation by Title LVII [57] if the Revised Code.

ORC 519.21 Powers not conferred on township zoning commission by chapter.

(A) Except as otherwise provided in division (B) of this section, sections 519.02 to 519.25 of the Revised Code confer no power on any township zoning commission, board of township trustees, or board of zoning appeals to prohibit the use of any land for agricultural purposes or the construction or use of buildings or structures incident to the use for agricultural purposes of the land on which such buildings or structures are located, including buildings or structures that are used primarily for vinting and selling wine and that are located on land any part of which is used for viticulture, and no zoning certificate shall be required for any such building or structure.

(B) A township zoning resolution, or an amendment to such resolution, may in any platted subdivision approved under section 711.05, 711.09, or 711.10 of the Revised Code, or in any area consisting of fifteen or more lots approved under section 711.131 of the Revised Code that are contiguous to one another, or some of which are contiguous to one another and adjacent to one side of a dedicated public road, and the balance of which are contiguous to one another and adjacent to the opposite side of the same dedicated public road regulate:

(1) Agriculture on lots of one acre or less;

(2) Buildings or structures incident to the use of land for agricultural purposes on lots greater than one acre but not greater than five acres by: set back building lines; height; and size;

(3) Dairying and animal and poultry husbandry on lots greater than one acre but not greater than five acres when at least thirty-five per cent of the lots in the subdivision are developed with at least one building, structure, or improvement that is subject to real property taxation or that is subject to the tax on manufactured and mobile homes under section 4503.06 of the Revised Code. After thirty-five per cent of the lots are so developed, dairying and animal and poultry husbandry shall be considered nonconforming use of land and buildings or structures pursuant to section 519.19 of the Revised Code.

Division (B) of this section confers no power on any township zoning commission, board of township trustees, or board of zoning appeals to regulate agriculture, buildings or structures, and dairying and animal and poultry husbandry on lots greater than five acres.

(C) Such sections confer no power on any township zoning commission, board of township trustees, or board of zoning appeals to prohibit in a district zoned for agricultural, industrial, residential, or commercial uses, the use of any land for a farm market where fifty per cent or more of the gross income received from the market is derived from produce raised on farms owned or operated by the market operator in a normal crop year. However, a board of township trustees, as provided in section 519.02 of the Revised Code, may regulate such factors pertaining to farm markets as size of the structure, size of parking areas that may be required, set back building lines, and egress or ingress, where such regulation is necessary to protect the public health and safety.

Effective Date: 03-30-1999

• 2022 CAUV Soil Rates
• 2019 CAUV Soil Rates
• 2016 CAUV Soil Rates
• 2013 CAUV Soil Rates
• DTE 109 - Initial CAUV application
• CAUV Brochure

Frequently Asked Questions

What is the CAUV Program?

It is a state-sponsored, county-implemented application program providing property tax reductions on farmland of ten acres or more devoted exclusively to agricultural use or for timberlands. The program is available for tracts of land that are less than ten acres, if the average yearly gross farm income for the past three years is at least $2,500 from agricultural products. Under the CAUV program, farmland is valued based on soil types rather than the “best and highest use”.

2022 Revaluation

The CAUV soil rates are updated every three years during the reappraisal and the triennial. Rates were adjusted during the 2022 Reappraisal.

How do I apply?

The filing period for CAUV is the first Monday in January through the first Monday in March. The applicant must renew every year by returning a renewal from. Also, if there is a change in ownership, the new owner must apply for the CAUV program. A $25.00 one time application fee is due at the time of application. Checks should be made payable to the Paulding County Treasurer.

What happens if my land no longer qualifies for CAUV?

IMPORTANT: By law, if the property ever fails to meet the qualifications or if the owner elects to withdraw from the program, a penalty or recoupment will be charged that is equal to three years of tax savings. Also, if you fail to renew your annual application, you no longer qualify and will be charged the penalty.

Any person engaging in the wholesale or retail business of trafficking in cigarettes within the state of Ohio is required to have a Cigarette Dealer's License. If cigarettes are being sold in your place of business and you do not have a license or your vending machine does not have one displayed, please contact your local County Auditor’s office at 419-399-8205. Cigarette licenses are to be displayed near the product being sold for easy inspection.

License Fee

A Cigarette Dealer’s License may be obtained at the County Auditor’s Office for a fee of $125.00 for a retail license. To obtain a retail cigarette dealer’s license you must also have a Vendor's License. The wholesale license is now sold directly by the State for a fee of $1,000.00.

License Location

The license does not authorize the licensee to engage in the business of trafficking cigarettes at any place in this state other than that specified by the County Auditor on the License. One license is good for only one location.

Any person who employs the use of a motor vehicle to convey a supply of cigarettes from place to place or for the purpose of offering such cigarettes for sale must obtain a license for each vehicle and in each county in which any such vehicle is used.

In the event that a business moves, or the business is sold, or an individual or partnership incorporates his own business, or a partnership or corporation is dissolved, the cigarette license issued to a dealer prior to the occurrence of any such event may not be used.

License Transferred

A cigarette dealer’s license (retail) may be transferred to a different business or person within the same county, by filing an application with the County Auditor's Office and payment of a $1.00 fee.

License Renewed

Retail Licenses are renewed on or before the fourth Monday in May through the County Auditor's Office. If the application is filed after the fourth Monday in May, the license fee required to be paid shall be prorated to the amount for the remainder of the license year. Wholesale Licenses are renewed directly by the State of Ohio.

If you have questions please call the Auditor's Office at 419-399-8205.

AUDITOR'S OFFICE CONVEYANCE FEE INFORMATION

The conveyance fee is $4.00 per thousand of the purchase price. The transfer fee is $.50 per parcel. Checks must be for the exact amount of conveyance fee or conveyance will not be processed. Form DTE 100 (EX) is needed when claiming exemption from the conveyance fee. Form DTE 100 is needed with a regular money transfer.

Fees can be calculated with the Conveyance Calculator found under the Tools menu.

RECORDER'S OFFICE INFORMATION

House Bill 525 went into effect July 1st, 2009. This new law (ORC 317.114) creates standardization guidelines for documents that are recorded in this office.

View template for the new Standardization requirements (please print on legal size paper)

The guidelines are as follows:

• Computer font size of at least 10 point;
• Minimum paper size – 8 ½ x 11, Maximum paper size – 8 ½ x 14;
• Black or Blue ink ONLY;
• No use of highlighting;
• Margins of 1 inch on each side of the page and on the bottom;
• 3 inch margin on the top of the first page, reserved for recorder, auditor & engineer;
• 1 ½ margin on the top of each of the remaining pages.

If a document signed does not conform to these guidelines, an additional recording fee of $20.00 will be collected.

This law does not apply to:

• Any document from any court or taxing authority;
• Plats;
• DD214's;
• Any state or federal document;
• Any document executed before the effective date of this law.

Pay Online

The Paulding County Auditor's office is pleased to offer an Online Dog Licensing service. Click here to visit the Online Dog Licensing website.

Pay by Mail

Include self-addressed stamped envelope with information

Drop Box

Include self-addressed stamped envelope with information

Drop Box located at the East Side of the Courthouse

Office Hours

Monday - Friday 8:00a-4:30p

Application

Online PDF version of the dog license application

Real Estate

Real Estate Taxes

• First half real estate taxes are due on Wednesday, February 7, 2024 in the Treasurer's office. Second half real estate taxes are due Wednesday, July 17, 2024.

Mobile Home Taxes

• First half mobile home taxes are due on is Friday, March 1, 2024 in the Treasurer’ office. Second Half Mobile Home taxes are due on Wednesday, July 31, 2024.

Board of Revision

• Valuation appeal forms may be filed January 1st and ending at the closing of the County Auditor’s Office on April 1, 2024.

CAUV

• Applications are accepted from the first Monday in January through the first Monday in March.

Real Estate Splits

• Splits filed from September 1st to the end of the year will not be processed until the next calendar year.

Licensing

Dog Licenses

• Must be renewed annually between December 1st – January 31st.

Effective January 1, 2013

The Ohio Estate Tax was recently repealed for estates of individuals dying on or after January 1, 2013. Please refer to House Bill 153, 129th General Assembly, for more information.

Ohio Estate Tax is reported and calculated on the Ohio Estate Tax Return (E.T. Form 2). The estate tax includes assets owned by a decedent solely or in conjunction with another person. The tax is based upon the date of death value of all assets less any debts and expenses. The estate tax return booklet is available from the probate court or the Ohio Department of Taxation Estate Tax Division.

An estate tax return is due nine months from the date of death. Extensions to the filing deadline may be obtained, if timely requested, through the Department of Taxation, Estate Tax Division. (E.T. 24). For dates of death on or after January 1, 2000 an automatic 6 month extension will be granted, allowing you to file a return within 15 months from the date of death.

The Ohio Estate Tax Return must be filed if the following minimum filing requirement are met:

However, if the estate representative feels the necessity to file where there is real estate involved, a modified Certificate of Estate Tax Payment and Real Property Disclosure form 22 revised 12/00 can be obtained from Probate Court or the Ohio Estate Tax Division.

A tax release (E.T. Forms 12 & 14 revised 12/00) is required by all financial institutions for the transfer of assets held in the name of the decedent. Financial institutions are required to freeze all accounts over $25,000.00 on the death of the accountholder until a tax release is presented. Tax releases will only be required on accounts over $25,000.00 per account. Assets held jointly with the surviving spouse only are not required to be released.

How are employer death benefits and annuities released?

In order for death benefit proceeds to be transferred, an approved E.T. Form 13 must be submitted to the institution holding the asset. Examples of the types of benefits released by this form are: annuities, KEOGH, 401K plans, bonuses, profit sharing plans, or other contracts administered by insurance companies or employers. Once again, this is only required for assets in excess of $25,000.00 per account. Tax releases are not necessary for life insurance payable to a named beneficiary.

Safe Deposit Box

Effective January 1, 2001, safe deposit boxes are no longer required to be inventoried by our office regardless of the date of death. Safe Deposit Box inventories are required for Guardianship Boxes Only.

When is the estate tax due, and to whom is it paid?

taxes are due nine months from the date of death. Interest will accrue for any late payments and can be computed at the County Auditor's Office. Checks should be made payable to the Paulding County Treasurer and are paid at the Paulding County Treasurer's Office.

Where to file

The estate tax return must be filed in duplicate at the probate court of county where the decedent was domiciled at his/her date of death.

Need additional information?

You may call the Ohio Estate Tax Department, Estate Tax Division Answer line at 1-800-977-7711 or the Paulding County Auditor's Office at 419-399-8205.

Estate Tax Forms

For land to be certified by the Chief of the Division of Forestry as eligible for this program, it must consist of ten contiguous acres of forest trees, and be no less than 125 feet wide and accessible for management and meet the definition for the forest land specified in Rule1501 : 3-10-01 of the Administrative Code:

"Forest Land" means land for which the primary purpose is growing, managing and harvesting of a forest crop of commercial species under accepted agricultural systems through natural or artificial reforestation methods and for which there is an approved forest management plan. The forest land shall consist of a stand or stands of commercial species for forest trees which contain at least fifty square feet of basal area or at least three hundred stems per acre which shall be evenly distributed throughout the stand."

For more information, please refer to 5713.22 of the Ohio Revised Code, or contact the Division of Forestry at (440) 632-5299, or the Auditor's Office at (419) 399-8205

Ohio Society of American Foresters

1933 E. Dublin-Granville Rd., #327

Columbus, OH 43229

www.osafdirectory.com

Ohio Revised Code

The county Auditor shall maintain a list of forfeited lands and shall offer such lands for sale annually, or more frequently if the Auditor determines that more frequent sales are necessary.

Notice to Interested Parties:

1. You must register in the Auditor’s Office to participate in the auction.  Registration starts at 9:00 a.m., the Sale will commence at 10:00 a.m. 

2. A deposit on the full bid price (plus additional charges for deed fees, recording fees, and transfer fees) must be paid at the sale for all properties.  The deposit is no less than 10% of the total due or a minimum of $50.00 at the time of sale.   

3. The purchaser becomes the owner on the date our office delivers the deed to the County Recorder.  The Auditor’s Office will only prepare a deed in the name of the successful bidder.  (Please give legal name you want to appear on Auditor’s Deed).

4. The successful bidder MUST sign a Successful Bidder Certification (ORC 5723.06) that states they are NOT a member of the previous owner’s immediate family, a person with a power of attorney appointed by that owner or a member of that owner’s immediate family, or a partnership, trust, business trust, corporation, or association in which the owner or a member of the owner’s immediate family owns or controls directly or indirectly more than fifty per cent. 

5. We will accept personal checks unless otherwise indicated.  Any checks that are dishonored (bounced checks) will be sent to the Paulding County Prosecutor. 

6. The back-up bidder’s information will be taken at the same time as the purchaser’s information.  If the purchaser fails to meet their final payment due date, the back-up bidder will be contacted with the information they have given us.  At that time the back-up bidder will have ten (10) business days to bring the money for the same purchase price as the original purchaser’s bid.  If the back-up bidder declines to purchase the property, it will go back into the system and be offered at our next scheduled sale. 

NO SALES ARE SCHEDULED FOR REMAINDER OF 2024

Forms

• DTE Form 105A - Homestead Exemption Application
• DTE Form 105E - Certificate of Disability

The HOMESTEAD EXEMPTION application must be filed with the county auditor on or before December 31st of the year for which the application is filed.

Frequently Asked Questions

What is the Homestead Exemption Program?

The Homestead Exemption allows senior citizens and permanently and totally disabled Ohioans to reduce their property tax burden by shielding some of the market value of their home from taxation.

The exemption takes the form of a credit on property tax bills, allowing qualifying homeowners to exempt $26,200 (starting tax year 2023) of the market value of their home from all local property taxes.

Due to the passage of HB 85, effective September 11, 2014, a $52,300 (starting tax year 2023) homestead reduction is authorized for veterans experiencing 100% service-connected disabilities and qualifying spouses.

How has the Homestead Exemption changed?

The Homestead Exemption is available to all Ohio homeowners who own and occupy their home on January 1st of the year of application, are either 65 or older or permanently and totally disabled as of January 1st of the year of application AND have modified Adjusted Gross Income (MAGI) of $36,100 tax year 2023 payable 2024, $38,600 for tax year 2024 payable 2025. The MAGI will be adjusted every year. Modified gross income consists of Ohio adjusted gross income plus any business income deducted on Schedule A, line 11 of your Ohio IT 1040. Households who qualify receive a flat $26,200 property tax exemption on the market value of their home.

HB 85 has created an additional classification: veterans who are 100% service-connected disabled and qualifying spouses are entitled to a homestead reduction of $52,300 of true market value. A homeowner must be a veteran of the United States armed forces, reserves or National Guard who was honorably discharged with 100% service-connected disability by the United States Department of Veterans Affairs or other federal agency. When applying for the exemption, the veteran must provide written confirmation of the disability from the federal government. The new HB 85 also exempts disabled veterans from the income means testing, regardless of age.

Who is eligible for homestead?

The new Homestead Exemption is open to any Ohio homeowner who currently lives in their home, and that home is their primary residence and; is or will reach age 65 during 2023 or is certified totally and permanently disabled as of January 1, 2023 by a licensed physician or psychologist, or a state or federal agency regardless of age or is a surviving spouse of a person who was receiving the previous Homestead Exemption at the time of death and at least 59 years old on the date of their spouse's death. Homeowners are now required to have an Modified Adjusted Gross Income of $36,100 tax year 2022 payable 2023, $38,600 for tax year 2023 payable 2024.

Veterans who are totally and permanently disabled with a 100% overall or combined rating from a service-connected disability are eligible for the $52,300 credit. The new HB 85 also exempts disabled veterans from the income means testing, regardless of age.

NOTE: If you received the Homestead Exemption credit on the tax bill you paid in 2015, you do not need to file a new application. You will automatically receive the Homestead Exemption for the next year.

I placed the title to my property in a trust, can I still qualify?

Most of the common forms of property ownership such as in inter vivos trust or a survivorship deed will qualify for the exemption. Please call the office or stop in to determine eligibility for the Homestead Exemption.

How do I apply?

Eligible homeowners may apply for the Homestead Exemption with the County Auditor on or before December 31st of the year for which the application is filed. The application form is available online at tax.ohio.gov (click on Homestead Exemption) or call the Auditors office at 419-399-8205 to have one sent to you.

The application must bear your original signature and must be filed with the county auditor of the county in which your home is located.

How do I show proof of age & income?

The application form requires individuals to report their age and date of birth. Signing the form under penalty of perjury also states that you meet the income requirements. Your MAGI threshold is adjusted each year. Ohio law also provides that anyone who makes a false statement for purposes of obtaining a Homestead Exemption is guilty of a fourth-degree misdemeanor. Individuals convicted of such a misdemeanor are ineligible to receive the Homestead Exemption for three years following the conviction and must pay any improperly exempted tax plus interest.

What documentation do I need to provide to prove my disability?

If you are claiming a physical disability, you must have the application signed by a physician licensed to practice medicine in Ohio. If you are claiming a mental disability, you must have the application signed by a physician or psychologist licensed to practice in Ohio. You may also submit a certificate from any state or federal agency that classifies you as permanently and totally disabled.

How will I know if my application has been approved?

You will receive a letter from the Auditor's office stating whether you are approved or denied. If you are approved, the tax credit will be applied to your tax balance due. If you have paid your taxes in full, a check will be issued. If your application has been denied, the letter will explain the reason for denial.

Will I have to apply every year to receive the Homestead Exemption?

Currently, the law states No. However, if your circumstances change and you no longer qualify for the Homestead Exemption, you must notify the county auditor by the first Monday in June. By law, the county auditor must mail you a continuing application form. Please return this form to the county auditor only if you no longer own the home, no longer occupy it as your primary residence, household income has exceeded the yearly limit or of your disability has changed.

Click here for the Mobile Home Brochure     See the Forms Menu for more on Manufactured Homes

Under Ohio law, owners of manufactured homes (house trailers) are responsible to register their homes with the County Auditor for tax purposes. The Auditor's Office assesses each manufactured home. Tax Bills are sent to each owner semi-annually. This tax is distributed back to the local taxing districts in the same manner as the real estate taxes.

Methods of Taxation:

Depreciation Method

This method was used for all manufactured homes prior to January 1, 2000. The sale price of the home is reduced to 80% for furnished or 95% for an unfurnished home. A depreciation of 5% per year is applied to this reduced sales price until the maximum allowed depreciation of 35% for furnished or 50% for unfurnished homes is reached. This depreciated amount is then multiplied by 40% to create the assessed (taxable) value. The assessed value is then multiplied by the full tax rate to determine the amount of annual taxes, which are billed semi-annually. Manufactured homes titled prior to January 1, 2000 may stay on this method, or may choose to change to the new Appraisal method.

Appraisal Method

A Manufactured home purchased after January 1, 2000 will be taxed using the Appraisal method like real estate. The value of the home is multiplied by 35% to create the assessed (taxable) value. This value is then multiplied by the effective tax rate to determine the amount of tax that will be billed semi-annually. These homes are reappraised in the county-wide reappraisal mandated by the state.

Manufactured homes taxed under this method may also be entitled to a 10% rollback, and a 2.5% reduction of the annual taxes.

To Convert a Manufactured Home to Permanent Real Estate:

Manufactured Homes titled prior to January 1, 2000 are taxed on a Depreciation Schedule created by the State. Those titled January 1, 2000 or later are taxed "like" real estate. The requirements to convert any Manufactured Home to permanent real estate are:

• The Land Owner & the Manufactured Home Owner must be the same.
  
• All Towing Apparatus (wheels & tongue) must be removed.
• The Manufactured Home must be placed on a Permanent Foundation below the front line.
• The Manufactured Home Taxes must be paid in full through the current year.
• The Original Title must be Surrendered to the Auditor's Office (a memorandum is not acceptable), any Liens must be cancelled. The Auditor's Office will then forward the Title to the Clerk of Courts Auto Title Department with a letter indicating that this manufactured home is now converted to Real Estate. The home will now be appraised as real estate in the county wide reappraisal, and taxes will be billed in the regular real estate billing cycle.

To Transfer a Manufactured Home Title:

• Paulding County Treasurer's Office: The Taxes Must Be Paid in Full (including the current year) in the Treasurer's Office. The Title will be stamped by the Treasurer to show that the taxes are paid.
• Paulding County Auditor's Office: The Auditor's Office must be notified that the Title is Changing Ownership, and must stamp the title before transfer. Titles notarized from January 1, 2000 and later will pay a conveyance fee of $4 per thousand in the Auditor's Office (the Manufactured Home will be Taxes Like Real Estate).
• Paulding County Title Office: The Title is taken to the Paulding County Title Office to complete the Transfer of Ownership with a new Certificate of Title.

To Relocate a Manufactured Home:

A relocation notice is required for any manufactured or mobile home that has been subject to taxation and is moved on the public roads from one address to another within Ohio. The relocation permit is obtained from the County Auditor’s Office in the county where the home is located. All manufactured home taxes and a $5.00 fee must be paid before issuance of the permit.

The relocation notice is a one foot square yellow sign. It contains the name of the homeowner, the registration or serial number, and the address and county to which the home is being moved. It must be attached to the rear of the home when it is being moved on the public roads.

If the County Auditor determines that a manufactured home has been moved without a relocation notice as required, a penalty of $100 will be imposed upon the owner of the home and upon the person who moved the home. If the penalty on the owner is unpaid, the penalty constitutes a lien on the home and will be added to the manufactured home tax duplicate for collection. ORC 4503.061 (H)

If you have questions please call the Auditor's Office at 419-399-8205

Click here to download the New Construction Brochure

What does the new construction program do?

The yearly new construction program assures that all parcels of real property that have structural changes are appraised (or “valued”) at their current fair market value and the assessed at 35% of that value. The method is established by Ohio law.

Why check for new construction every year?

Yearly inspection of building additions and removals keeps the tax burden equitable for everyone in the county. Otherwise, a property with a new building might not pay taxes on that structure for as many as five years (that is, until the next revaluation). On the other hand, a property with a destroyed building could be paying taxes on a non-existent structure for up to five years.

Will someone visit my property?

Yes. A field technician will inspect each property that has reported either new construction or building destruction and record relevant information on the county’s property record card.

How does the county find out about new structures?

Most are found by building permits that are issued either through the zoning inspector or the county auditor’s office. It is the property owner’s responsibility to notify the County Auditor in writing of any new, destroyed or damaged structure. The owner must notify the auditor “not later than 60 days after construction of the building . . . commences.” The notice or building permit must contain the structure’s estimated cost at completion, the owner’s name as it appears on the deed, and the property’s location.

What happens if I don’t report a new structure?

The Ohio Revised Code (5713.17) states:

"Upon the discovery of a building...the auditor shall appraise it...together with a penalty equal to 50% of the amount of taxes that would have been charged...from the date of construction to the date of discovery..."

Therefore, it is very important to notify the county auditor's office of any changes to your property.

• Public County Land Documents
• County Auditors' Association of Ohio
• Ohio Attorney General
• Ohio Business Gateway
• Ohio Department of Taxation
• Ohio Revised Code
• Ohio Secretary of State
• State of Ohio Auditor's Office
• Unclaimed Funds Search

Form:

• Owner Occupied Tax Reduction

What is the Owner Occupied Rollback?

It is a state-sponsored, county-implemented program to provide a measure of property tax relief for owner-occupied residential property. All owner-occupied residential property automatically qualifies for this program. However, the property owner must file with our office to receive the reduction. Once you are signed up for the program, you never have to renew unless you purchase and move into a different house.

I have owned my home for a number of years. How can I tell if I'm getting this reduction?

There is a column of adjustments on your tax bill. One of the entries is for "owner occupied reduction". If there is a number listed on that line with a minus (-) sign in front of it, you are already getting the reduction and no further action on your part is required.

NOTICE To All Personal Property Tax Filers:

Amended Sub House Bill 66, effective July 1, 2005, lowered the listing percentage for tangible personal property to 12.5% in 2007. In 2008 the percentage was 6.25%; in 2009 it is 0%. Also, any manufacturing machinery and equipment first put into use on or after January 1, 2005 is exempt from the tangible personal property tax.

New and existing businesses no longer need to file annually with the Paulding County Auditor for their Personal Property. However, the Auditor is still receiving corrections for Accounts which should have filed in prior years. Delinquent Accounts will continue to be assessed with penalties/interest, and will continue being billed for taxes owed.

Telecommunication Accounts Still Active:

The State is still processing Inter-County Telecommunications Accounts and sending these to the County Auditor for billing purposes. These will continue for 2009 and 2010. After 2010 there will only be corrections from audits and continued assessment of penalties/interest on unpaid delinquent accounts which will continue being billed for taxes owed.

The County Auditor is mandated by the State to conduct a comprehensive county-wide reappraisal of real estate properties every six years to establish property values for tax purposes, using a uniform approach that produces a fair estimate of what the property would sell for on the open market. There are many things which influence the market value of a property besides comparable sales, such as interest rates, cost of land acquisition, construction and material costs, etc.

On the third year between the six-year reappraisal cycle the state issues to the county auditor percentage updates for property values based upon the current sales amounts in any given area of the county.

Three Approaches of Valuation:

Cost Approach

The cost approach involves estimating the cost of reproducing, or replacing, the building and site improvements. Reproduction cost looks at reproducing a replica property at a given point in time at its full current value. Replacement cost refers to the cost of reproducing improvements of equal quality, meaning that the full reproduction cost is given a functional or economic obsolescence factor to account for the current condition of the improvements. Then the estimated land value is added to the depreciated value of the buildings to reach a total replacement value.

Income Approach

The income approach is often used for commercial and industrial property. The income approach allows the property value to be based on the property's ability to generate and maintain a standard of income for the owner. This method requires the appraiser to analyze the income yields for their relative durability, and relate this to the changing economic environment in the local area. This approach works well since potential buyers are primarily interested in the potential revenue and tax shelter the business will generate. A buyer will weigh the potential return on their investment when purchasing the property. For commercial and industrial vacant land the marked approach may work best.

Market Approach

The market approach involves gathering sales comparison data and relating it to the property being appraised. The appraiser must consider not only the location, but the square feet, quality, design, age, condition, usefulness, and desirability of the property when making comparisons to other properties sold in the area. The ability to generate a list of comparable sales in a given area from the auditor's sales records is very useful in this approach.

Property Class Equalization

The property classes are residential, agricultural, commercial, and industrial. Market value is the most common bases of equalization, where a residential property is not only equalized to other residential property classes, but also to all the other property classes in the area. The market value is the price an intelligent informed person is willing to pay in an arm's length sale for the property. The appraiser must estimate a reasonable price for the property by taking into account all the different property classes and the potential sales value for each property class. In this way all property classes are equalized in a mass appraisal.

Independent Sources that May Help Indicate Real Property Value

• Recent sales amounts of similar homes in your immediate neighborhood.
• Asking price of homes for sale in a similar neighborhood within a reasonable proximity to your neighborhood.
• Realtors can often offer a good indication of market values for properties. (Sometimes the Realtor's listing books can be of help in comparing a certain neighborhood)
• Independent appraisals done for banks making mortgage loans or estate settlements. (Note: These can be very conservative to protect the bank's interests or to minimize estate taxes)
• Insurance value amounts for coverage on the house, if this amount is updated annually. (Note: Be sure to look at the "Replacement Value" line instead of reproduction cost at the time of the loan)
• Home equity loan appraisals. (These too may be conservative)
• The total cost to build your new home (including the cost of the land, septic/sewer, well/water, landscaping, and driveway). Note: The market value is not reduced for savings due to owner participation in construction

If you have questions please call the Auditor's Office at 419-399-8205

Why does property have to be assessed?

Ohio law mandates a visual appraisal of each parcel of property once every six years to ensure fair and equitable values. The appraised valuation of a property is used for taxing purposes. Our property tax system is the basis for sharing the costs of government services such as public schools, police and fire protection, libraries, senior center services, etc. The amount of tax responsibility for each property is in proportion to that property’s value and location in that taxing district.

What is a reappraisal (revaluation)?

Every Ohio county is required by state law to reappraise all parcels every six years for property tax purposes. It is a systematic review of all real estate within Paulding County for the purpose of setting fair market values as of a specific point in time. During a reappraisal, every neighborhood is reviewed and adjustments are made to county records to be sure that all property is assessed at a fair and equitable market value. To determine the value of a property, current property data will be verified, sales throughout the county will be researched, properties of similar types will be compared, current construction costs will be examined and rental income will be researched. Paulding County is scheduled to complete the next reappraisal in 2028 for taxes payable in 2029.

Who is conducting the reappraisal project?

Lexur has been hired by the Paulding County Auditor's Office to assist in conducting the reappraisal project. Lexur is a highly respected, reliable company conducting mass appraisals for many years. Lexur’s trained professional can be identified by ID badges which should be visible and by cars marked with Paulding County Auditor’s office information.

How can I review my property information?

You may access your property records via this website through a search by parcel number or owner name. You are also welcome to stop into the county auditor’s office to view your information. If you find any discrepancy in your property information, or if you have questions, call the office at 419-399-8205.

If I think my appraisal is wrong, what can I do about it?

You should first try to decide for yourself what your property is worth. Look at area sales in your neighborhood and compare assessments of similar homes in your neighborhood. Our website is an excellent source of information. Corrections that involve wrong square footages, date of occupancy, destroyed buildings and other "clerical errors" can be made at anytime. Just bring proof of the error or allow our appraisers to make an on-site inspection, and we will make the necessary adjustments. Taxpayers will be given the opportunity to discuss their new tentative valuations with appropriate officials at a time to be announced. If, after these informal meetings you are still not satisfied that your property is valued correctly, a more formal appeal process is available to you after you receive your first half tax bill. At that time, you can contact the Auditor’s Office for a Board of Revision Complaint Form. If the complaint involves an opinion of value, and no clerical errors are present, an appeal with the Board of Revisions is the next step. Board of Revision complaint forms can be obtained from our office and must be returned to our office by a specified date.

How can my assessment change if I haven’t done anything to my property?

General economic conditions such as interest rates, inflation rates, supply and demand, and changes in tax laws, will influence the value of real estate. As property values change in the market place, those changes must be reflected on the final values.

What will happen to my assessment if I improve my property?

Generally speaking, improvements that increase the market value of a property will increase the assessed value. The following are typical items that will increase the assessed value of your property: room additions, new decks, and new outbuildings, such as garages. Primarily improvements requiring a building permit will increase the assessed value. Conversely, if a property has been damaged or destroyed the market value is likely to decrease.

How are property values kept current between reappraisal years?

In addition to a reappraisal every six years, Ohio law also mandates a triennial update be done three years following a reappraisal which is based on sales of real estate that have taken place in Paulding County. The triennial update is done without an on-site visit to the property. The next triennial update is scheduled for 2025 for taxes payable in 2026.

I need to change the address where my tax bills are mailed. How do I do this?

The County Treasurer's office is responsible for tax mailing addresses. They also can answer questions concerning delinquencies, due dates, tax payment programs and other items relating to the actual payment of your tax bill.

DTE Form 1..........Complaint Against Valuation of Real Property

DTE Form 1..........Instructions

DTE Form 1M.......Complaint Against the Valuation of A Manufactured Home

Board of Revision Brochure

Board of Revision Practices and Procedures

The Board of Revision includes the Paulding County Auditor, the Paulding County Treasurer, and the President of the Paulding County Board of Commissioners.

Taxpayers may petition the Board of Revision to seek a review of their Real Property Valuation (both residential and commercial). To file a "Complaint Against The Valuation of Real Property" the Ohio Department of Taxation provides that DTE Form 1 must be filed with the County Auditor between January 1st and March 31st. After the Board reviews these petitions the Taxpayers will be notified of the Board's decision regarding their valuation, or scheduled for a formal hearing for a more detailed review.

In addition, since public education in the State of Ohio is currently financed by property taxes, local boards of education can file counter-complaints against taxpayer complaints as well as file original complaints for value increases.

Some of the questions to consider are:

• Do you feel an error has been made in your appraisal?
• Do you feel that the appraised value of the property is more than what the property would sell for?
• Do you feel the appraisal missed something when your home was reviewed that might lower the valuation?

The Board of Revision's responsibilities include:

• Providing forms for complaint filing.
  
• Notifying the appropriate parties of the hearings and decisions.
• Arbitrating complaints by a quorum of two.

2022 Revaluation

• Change of Value Notice
• 2022 CAUV Soil Rates
• Ohio Valuation Cycle

2016 Revaluation

• 2016 CAUV Soil Rates
• 2016 Reappraisal Change of Value Notice
  
• Ohio Valuation Cycle

2010 Revaluation

• 2010 CAUV Soil Rates
• Ohio Valuation Cycle

PAULDING COUNTY

BUDGET COMMISSION

Located in the Auditor's Office

Paulding County Courthouse

115 N. Williams St., Paulding, OH 45879

SCHEDULED MEETING DATES:

August 19th          @ 8:15 a.m.

September 9th   @ 8:15 a.m.

September 16th   @ 8:15 a.m.

October 7th          @ 8:15 a.m.

October 21st         @ 8:15 a.m.

Paulding County Auditor

Claudia J. Fickel

Accounting / Payroll Department Staff:

Tammy Showalter

Dawn Johanns

Staci McKeever

Real Estate Department Staff:

Amy Kauser

Angie Stoller

Sarah McCabe

Sarah Thornell

Weights and Measures:

Don Stemen, Inspector

There are three different types of tax abatement available.

Enterprise Zone

An Enterprise Zone is a specific area established within a city or village meeting certain economic criteria. The process is usually initiated by a municipality and must be approved by the Ohio Department of Development.

With an Enterprise Zone (EZ), a business may enter into an Enterprise agreement with the municipality. This agreement will spell out what improvements will be made, what new jobs will be created, etc. The agreement may be with new businesses or with an existing business that is expanding.

The agreement will also specify the tax incentives to be granted:

• Real Property: a percentage (up to 100%) of improvement for up to 10 years.
  
• Personal Property: a percentage (up to 100%) of new equipment & inventory, for up to 10 years.

Community Reinvestment Area

The second type of abatement is a Community Reinvestment Area. These are categorized as specific areas designated by a municipality or county, completely administered by a designated Housing Officer that is responsible for particular duties.

This may involve the following types of improvements:

• One and two family dwellings - minimum of $2,500 expenditure on improvements; increase to value may be abated for up to 10 years.
  
• Residential buildings with three or more units and commercial and industrial property - minimum of $5,000 expenditure on improvements; value increase may be abated for up to 12 years.
• Land value is not abated in a Community Reinvestment Area.

Community Urban Redevelopment

The Community Urban Redevelopment type of abatement concerns "blighted" areas as defined by a municipality. The improvements constructed by a Community Urban Redevelopment Corporation, under agreement with municipality, may be exempted for up to 20 years. Taxes on land, including increases to land value as a result of improvements, are NOT abated.

For further information on tax abatement, please contact your local village or the Auditor's Office at 419-399-8205.

• 2023 Tax Rates
• 2022 Tax Rates
• 2021 Tax Rates
• 2020 Tax Rates
• 2019 Tax Rates
• Prior Tax Year Rates

Tax Break Programs

Homeowners should be aware of tax rollbacks and reductions that may be available to help reduce property taxes.

• Residential Tax Exemption
  Owner occupied homes are entitled to a partial tax exemption.
  Residential property that is not used in a business activity is entitled to a partial tax exemption.
• Homestead Exemption
  Depending on their income, individuals 65 or older may be eligible for the homestead reduction.
• Agricultural Use Value Program
  The Current Agricultural Use Value program exists for eligible agricultural property.
• Property Damage
  Reporting damaged or destroyed property may reduce its appraised value.

Tax Exemption Programs

The Ohio Revised code provides exemption from real property taxation for certain organizations depending on statutory requirements. In order to obtain this exemption, applicants must first file the appropriate application with the county in which the property is located. Forms DTE 23 and DTE 24 can be accessed here or found under the Forms tab. The county auditor’s office will then forward the application to the Department of Taxation, Division of Tax Equalization for review and issuance of a determination. The below search provides the ability to check on the status of real property exemption applications while pending with the Ohio Department of Taxation, Division of Tax Equalization. 

Real Property Tax Exemption Applications & Abatement Status Search

Search Tips: Names are not case sensitive. They also may or may not include punctuation. For exambple P.C. Workshop may be searched as pc workshop.

The Department of Taxation website will provide an explination of progress status.

Additional Levy

• Increases taxes and generates additional revenue.
• Generally, for a fixed number of year (5 years is most common).

Renewal Levy

• Voter approval needed to extend the term of a limited levy when it expires.
• Must state the same purpose as the original levy.
• The effective rate of the renewal begins from the point where the original levy ended.
• Does not increase taxes but generates approximately the same amount of revenue as the year before.

Replacement Levy

• Extends the term of a levy when it expires.
• Differs from renewal levies because the replacement begins with an effective rate equal to the original effective rate of the levy which it replaces.
• Increases taxes, however, not as much as additional levies. For example: A 1.0 mill current expense levy first passed in 2000 is currently being collected at 0.76 mills as a result of increased values.  The replacement of this levy would restore the rate to 1.0 mills or an increase of 0.24 mills.
• Can be passed with an increase or a decrease of the original millage.  For example, a two mill levy originally voted on five years ago, may be put on the ballot now as a replacement with a decrease, if only one mill is currently needed for the same purpose as the original levy.

Emergency Levy

• Limited levy proposed up to five years for a specific dollar amount.  The millage rate required to produce the dollar amount changes on all types of property if property values change.
• Exempt from the 20 mill floor limit.

Bond Levy

• Property tax levies used to provide the local revenue for construction purposes.  Proceeds from the levy are used to pay the principal and interest on construction bonds.  Offered for a specified dollar amount and a specified period of time.
• Money can only be used for purpose stated on the ballot (not for operating expenses).

Continuing Levy

• Is the same as additional levies, however, is imposed for a continuing period of time with no expiration date.
• May be replaced in order to generate additional revenue at any election in any year, however, may only be submitted to the voters once per year.
• Levy proposing millage rate or school district income tax that is assessed indefinitely.

Operating Levy

• Used to raise funds for any legal expenditure.
• Most often used for day-to-day operation of school districts (books, salaries, supplies, equipment, building maintenance, etc.).
• May be either for a limited period (i.e., 3 years) or an indefinite period.
• Revenue does not increase as market value increases.

Permanent Improvement Levy

• Raises funds for a specific permanent improvement(s) (construction and repair of buildings, sidewalks, parking garages, etc.).

Millage

• Factor applied to the assessed valuation of real and personal tangible property to produce tax revenue.  A mill is defined as one-thousandth (.001) of one dollar or $1.00 for every $1,000.00 of assessed value of property.

Effective Mills

• The actual rate of taxation realized when the tax reduction factor reduces the taxes charged by a voted levy.

Reduction Factor

• Maintains the existing level of taxes paid on voted millage.
• The taxing district collects the same amount of revenue that was voted regardless of increased property values, except for added value from new construction.

Understanding the Valuation Process

Because market values change over time as properties are bought and sold, Ohio law requires that each home in the state go through an appraisal process every six years (a sexennial). In addition, every three years (triennial), the appraisal is updated. There are six major steps of the valuation process. While these steps may vary slightly from county to county, these are generally reflective of the steps that all counties follow.

1. Collection
   With appraisals that happen every six years, state registered appraisers physically visit each home in the county to update property characteristics like dwelling type, age, condition, number of rooms.
2. Analysis
   The county auditor’s office takes great care to ensure that property information is correct and that each property is assessed in a fair and uniform manner.
3. Setting Value
   The estimated fair market value is used as the gauge when valuing property and setting the appraisal.
4. Feedback
   Notices of value are provided to homeowners who have the opportunity to provide feedback and have questions and concerns addressed.
5. Review
   Once the valuations go through the feedback process, they are sent to the state for review and validation. This is yet another step in the process to ensure that valuations are fair, correct and follow accurate trends across each county
6. Finalization
   When the county auditor announces the completion of property valuations, all records are made available for public inspection.

How does valuation impact my taxes?
Due to recent levies now taking effect, property owners may notice changes in their bill.
There are two components that make up a property tax bill:

1. The first component includes the various tax rates, which are set by taxing authorities, such as school districts, park districts, townships, villages and city councils.
2. The second component is the assessed value of one’s property.

A third component may include special assessments submitted from municipalities, townships and counties.

Every Ohio retailer (vendor) making taxable retail sales must obtain a vendor’s license, collect sales tax, file tax returns with payment of tax collected, and maintain complete records of transactions.

Regular Vendor's License

Issued by the County Auditor to vendors with a fixed place of business in Ohio. Vendors must have one regular vendor’s license for each sales location. $25.00 Application Fee – No Annual Renewal

Transient Vendor's License

Issued by the Ohio Department of Taxation to vendors who transport stocks of goods to temporary places of business or exhibits in a county where they have no fixed place of business in order to make sales. $25.00 Application Fee – No Annual Renewal

Delivery Vendor's License

Issued by the Ohio Department of Taxation to vendors who make sales based on delivery of goods and certain services at the consumer’s location. $25.00 Application Fee – No Annual Renewal

Service Vendor's License

Issued by the Ohio Department of Taxation to vendors providing automatic data processing; computer services or electronic information services; taxable telecommunications service; landscaping and lawn care service, private investigation and security services; information service (1-900 telephone calls); exterminating service; building maintenance and janitorial service; employment service; and employment placement service. $25.00 Application Fee – No Annual Renewal

Department of Taxation Vendor Licenses Website

Is A Vendor's License Transferable?

You must have an active regular vendor’s license for each fixed place of business from which taxable retail sales are made. A regular vendor's license, which is issued by the County Auditor to cover a fixed place of business, may be transferred from one existing business location to another when you move an existing business to a new location within the same county. If the business location is being moved to a different county, a new regular vendor’s license must be obtained from the County Auditor of the different county. A vendor who is moving an existing business to a new location within the same county and wishes to transfer the existing regular vendor’s license must submit a transfer application. These applications can be obtained at the County Auditor’s Office, 419.399.8205, or at the Ohio Department of Taxation, 1-800-282-1782. If approved, the Department of Taxation will update its file, issue a transfer license, and advise the County Auditor. There is no fee for transferring a regular vendor’s license from one location to another within the same county.

Any change in ownership (sole proprietor to partnership, partnership to corporation, corporation to sole proprietor, partnership to sole proprietor, etc) requires a new license.

A change in mailing address does not require a new license.

If you are required to obtain a new vendor’s license due to a change in ownership or location, a final return must be filed within fifteen days of the last day of business under the original vendor's license.

How Do I Cancel A Vendor's License?

If a vendor stops making taxable retail sales, a final return must be filed and all taxes must be paid within 15 days of the final sale. Vendors must complete the space provided on the final return, indicating the last day of business.

Filing Sales Tax Returns Online With The State

• Ohio Business Gateway
• Sales Tax Electronic Filing
• Universal Sales Tax Returns and Related Forms
• Ohio eForms - Sales and Use Tax

The Paulding County Auditor is responsible for ensuring the accuracy of weighing and measuring devices used commercially in the county. A good Weights and Measures program saves the average household hundreds of dollars each year. The seal of the Weights and Measures Department protects the buyer and the seller by maintaining equity in the marketplace.

The Paulding County Weights and Measures Department inspects many devices for accuracy each year. These devices include gas pumps, deli scales, vehicle scales, fuel oil truck meters, and liquid propane meters, among others.

Package checking tests are conducted at stores to check the weight of the packages that are purchased so that when a product is labeled “one pound,” there is one pound in the package. Be an informed consumer by knowing what is required of merchants. Make sure a purchase by weight is NET WEIGHT, and does not include wrapping material.

When buying by count for such things as prescription drugs ask the druggist how many pills you are supposed to receive and ask them to include the amount on the label of the prescription. Count the prescription and be sure that you have received the correct amount. If a shortage is found, telephone or return to the pharmacy and if necessary report the error immediately. Shortages are caused by human error or by electronic counters malfunctioning.

Another area of our concentration is scanner checking. Many stores use electronic scanners to compute prices at the checkout counter. Paulding County Weights and Measures officials inspect these scanning systems to make sure that the correct price is charged to shoppers.

Remember to look for the current year County Auditor seal on weighing and measuring devices for your protection. If in doubt on any weighing and measuring matter, please contact the Paulding County Auditor's Weights and Measures Department at 419-399-8205.