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Belmont County has more than 56,000
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.
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Administration of Special Assessments
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Preparation of General Tax List
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Administration of Tax Refunds and Abatements
Under law, the County Auditor cannot raise or lower tax rates.
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
" 1 0 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.
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.
Reporting
New Construction:
Per Section 5713.17 of the Ohio
Revised Code, every individual, partnership, or incorporated
company, who erects or constructs any building or improvement
costing more than $200.00 upon any lot or land within the
county shall within sixty (60) days after said building or
other improvement has been commenced notify the county
auditor. (NOTE: If the new building or improvement is located
within a city or village that requires a building permit, you
are required to file the building permit with municipal
officials.)
Reporting
destroyed or injured property:
DTE Form 26 should be filed with the county auditor as soon as
possible after damage occurs or after razing any building so
it can be removed from the real estate tax records.
This form may be obtained from the county auditor.
2-1/2%
Reduction Owner Occupied Home
QUALIFICATIONS: To receive the 2 1/2%
homestead tax reduction, you must own and occupy your home
as your principal place of residence (domicile) on January I
of the year you file for the reduction.
A homeowner and spouse are entitled to this homestead
tax reduction only on one home in Ohio.
Filing time for the 2 1/2% reduction is January 1, to
the first Monday in June of any tax year.
Complaint
against valuation of real property DTE form 1:
FILING DEADLINE: A complaint for
the current tax year must be received by the county auditor on
or before March 31 of the following tax year.
A counter-complaint must be filed within 30 days after
receipt of notice from the auditor that an original complaint
must be filed.
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