- Detailed Responsibilities
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.
PROPERTY TAX RELIEF
Non-Business Credit - There is a "Non-Business Credit" (formerly known as the 10% rollback) for agricultural and residential parcels that applies only to tax levies passed or in existence prior to the November 2013 election. The credit does not apply to commercial and industrial parcels.
Owner Occupancy Credit - The "Owner Occupancy Credit" (formerly known as the 2.5% supplemental rollback) is a tax reduction program for owner-occupied residential property in Ohio that applies only to tax levies passed or in existence prior to the November 2013 election. Rental properties are not eligible for the reduction. Call 937-440-5925 if you need additional information.
Homestead Exemption - Homeowners which are 65 years old or older or are permanently disabled are eligible. This program reduces the taxable value of the property, thereby reducing the taxes owed. Due to the passage of the State Biennium Budget Bill (House Bill 59) in June 2013, beginning with tax year 2014, new participants in the homestead program will be subject to a means test. The exemption will only be available to otherwise eligible taxpayers with household incomes that do not exceed $30,000 (measured by Ohio adjusted gross income for the preceding year). Existing homestead recipients (on the program prior to tax year 2014) will continue to receive the credit without being subject to the income test. Application are available through our office. The application may be filed between the first Monday in January and the First Monday in June each year in our office. Call 937-440-5929 if you need additional information.
Current Agricultural Use Value - Eligible agricultural properties must be used for a commercial agricultural purpose and be 10 acres or more or if less than 10 acres have produced and average annual gross income of $2,500. Applications accepted between the first Monday in January and the first Monday in March each year in our office. During a reappraisal year applications may be accepted all year. The Ohio Department of Taxation oversees the CAUV program and determines the applicable soil rate tax values. Call 937-440-5932 or 937-440-5933 if additional information is needed.
REAL ESTATE APPRAISAL AND ASSESSMENT
Miami County has more than 50,000 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 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.
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.
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.
The Auditor is responsible for the management of the County Information Technology Department 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.