Auditor FAQ

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Budgetary

Board of Revision (BOR)

BOR Forms, Procedures, & Informational Documents

Please find the appropriate forms below with instructions and procedures on how, when, and what to file. Please make sure to read ALL the rules and procedures before filing and presenting your BOR application.

What methods can I use to file my BOR application?

You may file your notorized Board of Revision (BOR) Application with the necessary documentation to support the information on the application in one of three ways:

1) EMAIL your notorized application and additional documents to: auditor@co.union.oh.us

2) FAX you notorized application and additional documents to: 937-645-3057

3) MAIL you notorized application and additional documents to:

UNION COUNTY AUDITOR'S OFFICE
ATTN: Board of Revision
233 W. 6TH ST.   -or-    PO BOX 420
MARYSVILLE, OH 43040

 

When can I file a BOR complaint?

A complaint for the current tax year must be received by the county auditor after Jan 1 and on or before March 31 of the following tax year.

What tax year can I file for?

Taxes are currently being collected for 2014. If you wanted to file a complaint for 2014, you would file your complaint form by March 31, 2015.

How long will it take to get a hearing date?

Due to the fact that we receive hundreds of complaints each year, we make every attempt to handle them in the order in which they are received. Each complaint is worked based on its own merits and the process can be lengthy

If I get a reduction in value, how do I get a refund or credit?

All decisions are held for 35 days pending an appeal. Once that time has expired, the BOR will notify the Auditor of the change. After approximately sixty days, an adjustment to the records is made and a refund or credit will be issued

Does a BOR value decision carry forward?

In many cases, the decision will carry forward until the next triennial. However, that decision is within the discretion of the BOR.

Do I need an attorney to file a BOR complaint?

For property deeded to an individual, an attorney is not required. For property deeded to a business entity or a trust, an attorney is strongly recommended. Representation by an attorney is always encouraged.

How do I complete Line 8 on the form?

Our office cannot provide legal advice of how to complete the form. Please see below for an example of a previously completed line 8.

If I am filing on a recent purchase or sale of a property, what documents should I submit with my complaint?

A copy of the closing statement, the purchase contract, escrow statement, the deed, and any possible addenda or documents that would support your sale price.

Why do some cases involve the district's Board of Education?

If the change in market value sought on your complaint(s) exceeds $50,000 market value (or $17,500 assessed), by law the BOR must notify the Board of Education for that taxing district

How far back in time can a BOR decision go?

January 1 of the tax year for which you filed.

What if I don't agree with the decision of the BOR?

You may appeal any decision by filing the proper notice of appeal with either the Ohio Board of Tax Appeals (DTE Form 4) or with the Court of Common Pleas. These appeals must be filed within 30 days of the date of your decision letter.

Homestead & Occupancy Credits

How do I qualify for the 2.5 percent property tax rollback?

The 2.5 percent supplemental rollback is a tax reduction for owner-occupied residential property. Homeowners may receive the supplemental rollback on only one property in Ohio; rental properties are not eligible for the reduction. Most homeowners currently receive the supplemental rollback, as indicated on their tax bills. Schools and other agencies/local governments may receive reimbursement for this taxpayer-received reduction. Call 937-645-3003 or e-mail auditor@co.union.oh.us for additional information.

Am I eligible to receive the Homestead Exemption? May I apply for the Homestead Exemption if my children's names appear on the deed, too?

Yes, as long as the applicant's name appears on the deed. Life Estates and Inter Vivos Trusts are also acceptable.

What about a surviving spouse?

A surviving spouse between the ages 59 and 64 of a person who was receiving the homestead exemption by reason of age or disability in the year of death may continue to receive the reduction as long as they continue to meet the residency guidelines.

How do you define permanently and totally disabled?

According to Section 323.151 (E) of the Ohio Revised Code states that "'permanently and totally disabled' means a person who has. some impairment in body or mind that makes him unfit to work at any substantially remunerative employment which he is reasonably able to perform and which will, with reasonable probability, continue for an indefinite period of at least twelve months without any present indication of recovery therefrom or has been certified as permanently and totally disabled by a state or federal agency having the function of so classifying persons."

When will the reduction affect my property taxes?

The reduction will be reflected on the tax bill that is due the year following the year you originally apply.

Do I still have to pay taxes if I qualify for the reduction?

The Homestead Exemption offers a reduction in taxes - it does not necessarily eliminate your total tax liability. You are also responsible for paying any special assessments (from your city / township or the county) that is reflected on your tax bill.

Once I qualify and receive the reduction, do I have to apply every year?

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. In January the county auditor will mail you a copy of the continuing application form (DTE 105B, Continuing Homestead Exemption Application Form for Senior Citizens, Disabled Persons, and Surviving Spouses). Please return this form to the auditor only if you no longer own the home, no longer occupy it as your primary place of residence, or if your disability status has changed.

Is it possible to get the homestead exemption on a parcel that has an incentive?

Yes, residential properties that qualify for homestead and/or 2.5 percent owner occupied reductions will still qualify.

Once a tax abatement is approved, it is the Union County Auditor's Office responsibility to appropriate value adjustments and follow the terms of the agreement.

Property Valuation

What is my tax rate?

Tax rates are unique to the area where the property resides (i.e.- School district, township, etc.).  The best way to find the rate for your area is to simply use our search engine to find your parcel, and then select  Where your taxes go from the list of links on the left.  The resulting grid shows all levies for the property, as well as totals at the bottom. The Total Effective Rate column is the tax rate for your proprety. See a Screen shot below for an example of this page.

Where Your Taxes Go

Another location to find your tax rate for your property is, after finding your property with our search engine and navigating to your property information page, to view your "Property Record Card" by clicking on the link to it under the Main Menu. This card is a "One-Stop-Shop" summary of most of the information that we have for your property including your tax rate which can be found on the bottom of the card next to the tax year. Please see the "What Information about my property is Contained on the Parcel Record Card?" FAQ for more Property Record Card information. Please see the image below for an example of a property record card.

Property Record Card

Lastly, you can find a summary of all of the tax district's tax rates by clicking on the link or viewing the image below. You will need to know which tax district you are in to correctly identify you Effective Tax Rate on this sheet. If you know your parcel number, you can determine your district by matching the first two numbers of your Parcel number with the corresponding row on the tax rate sheet below. The matching number's row will be your tax district and display your tax rate. Some other ways to locate your Tax District is to find it on the top of the screen of your property/appraisal information page or on the top of your property record card. 

2014 Union County Tax Rates (PDF)

Tax Rate Sheet

How do I file a complaint against my property’s value?

If you have reviewed the information for your property on Auditor's website and have found that the information is correct, and you believe that the valuation for your property is inaccurate. You can file a Board of Revision (BOR) Complaint Against Real Property (DTE Form 1). Please refer to the links below to find the rules and procedures, the BOR application, and further information about the BOR process.

What Information about my property is Contained on the Parcel Record Card?

You can find a copy of your Parcel Record Card by using our Search Engine, navigating to your Property/Appraisal Information page, and selecting your Parcel Record Card from the Main Menu on the left side of screen. Here is a sample images of the front and back of a Residential/Agricultural Parcel Record Card (Commercial/Industrial Property Record Cards have a slightly different format but contain most of the same types of information). Below the images you will find a list of some of the information that you can find on your property record card.

Front

Res Property Record Card Front

Back

Res Property Record Card back

Front of Card Information in Order of Appearance

1) Parcel Number, Tax District, Legal Description, Deed Reference Number, Lot Number & Size, Map Number, Qualified Credits, Neighborhood, and Property Class

2) Ownership History, Conveyance Type, and Purchase date & price

3) Lot, Soil, Acre, and land valuation rates.

4) Property Location & Notes

5) Historical Summary of Appraised and Assessed Value with Taxes assessed for each year.

Back of Card Information in Order of Appearance

1) Dwelling Features

2) Floor area by square foot and valuation

3) List and totaling of the valuation of features listed on the bottom of the card

4) Dwelling Sketch

5) List of Improvements containing each improvement's size, area, grade, age, condition, depreciation, and final valuation of each.

6) Comment area contains list of features and notes used in determining the final valuation

CAUV & AG

What is the CAUV Program and How do I qualify?

The CAUV Program allows for qualifying agricultural land to be assessed for tax purposes at its income producing capability rather than its market value. The CAUV program, on average, produces a significant tax savings for the property owner. Please click on the image below for a general summary PDF of the program or read the information below the image for a more detailed explanation and instructions on how to apply for the CAUV program.

Click the image to view a larger image of the handout.

CAUV Handout

CAUV Handout PDF Click here for a downloadable PDF copy of the above handout.

Information Concerning the CAUV program,

the Valuation of Land at its Current Agricultural Use and How to Apply if Qualified

 

DTE 109   Rev. 5/13

General Information and Filing Requirements

This information below pertains to the Current Agricultural Use Value (CAUV) program pursuant to Ohio Revised Code section 5713.31. Under this program, the taxes on qualified land are based on the agricultural use of land instead of its development potential. Only "land devoted exclusively to agricultural use" may qualify. If the property fails to meet the qualifications at any time or the owner withdraws from the program, a penalty will be charged equal to the tax savings over the prior three years.

The owner includes, but is not limited to, any person owning a fee simple, fee tail, life estate interest or a buyer on a land installment contract. A separate application must be filed for each farm, which includes all portions of land that are worked as a single unit within the same county. Although the tracts, lots or parcels that comprise a farm do not need to be adjacent, they must have identical ownership.

Time and Place of Filing Application

The initial application for the current tax year must be filed with the county auditor’s office after the first Monday in January and before the first Monday in March. "Filed" means received by the auditor’s office, not postmarked by the due date. The only exception to this deadline occurs during a reappraisal or update year. If the market value of the land increases during the revaluation and the auditor has not advertised the completion of the revaluation or notified the owner of the increase prior to the first Monday in March of the revaluation year, the application may be filed anytime before the first Monday in March of the following year.

If there is a transfer of CAUV acreage during the year, the acreage continues in the program if it meets the use test and either the new owner files an initial application or the previous owner has filed a renewal application meeting the filing deadlines.

Eligibility Requirements for Land Devoted Exclusively to Agricultural Use

Current Agricultural Use

Ohio Revised Code section 5713.30(A) contains the statutory definition of land devoted exclusively to agricultural use. Qualified land devoted exclusively to agricultural use means land used for commercial agricultural activity, which is limited to the following activities: commercial animal or poultry husbandry, algaculture, aquaculture, apiculture, the commercial production of timber, field crops, tobacco, fruits, vegetables, nursery stock, ornamental trees, sod or flowers and certain timber not grown for commercial purposes. Qualified land includes land devoted to biodiesel production, biomass energy production, electric or heat energy production, and biologically derived methane gas production if the land on which the production facility is located is contiguous to or part of a parcel of land under common ownership that is otherwise devoted exclusively to agricultural use, provided that at least 50% of the feedstock used in the production was derived from parcels of land under common ownership or leasehold. Agricultural use excludes processing facilities and plants such as grain elevators, slaughter- ing plants and wineries.

Land devoted to agricultural use includes parcels or portions of parcels that are used for conservation practices if it comprises 25% or less of the total land qualifying for CAUV. Conservation practices are used to abate soil erosion required in the management of the farm and include grass waterways, terraces, filter strips, field borders, windbreaks, riparian buffers, wetlands, ponds and cover crops for that purpose.

Qualifying Acreage

Qualifying acreage is the number of acres that meet the definition of agricultural use. To qualify for CAUV, land at least ten acres in size must have been devoted exclusively to commercial agricultural use during the three years prior to the year in which the CAUV application is filed. With certain exceptions, land less than ten acres must meet the same requirements and have earned a minimum average yearly gross income of $2,500 from the sale of products raised on the land during the three years prior to the filing of the application. If actual income figures are unavailable for the three-year waiting period, evidence of anticipated qualifying income may be submitted.

Other qualifying acreage includes land receiving compensation for certain land conservation programs under an agreement with the federal government. Currently, these programs meet this designation: the Conservation Reserve Program (CRP) and Conservation Reserve Enhancement Program (CREP).

Noncommercial Woodland

Qualifying acreage includes the growth of timber for a noncommercial purpose if the woodland is part of a farm with more than ten qualifying acres. The woodlands must be adjacent to or part of a qualifying parcel.

Mixed Use Parcels

Some applicants may own mixed-use parcels where only a portion of the land is qualified for the program. These parcels may be enrolled in the program if the areas are independently qualified under the CAUV guidelines and are appropriately identified to the auditor.

Click the link below to download the Initial CAUV application if, after reading the above, your property can qualify for the CAUV program or if you have recently changed the deeded name of, or placed into a trust parcel(s) located in Union County which qualified or can qualify for the CAUV discount.

CAUV Initial Application

 

Where can I find more information about the CAUV formula, CAUV values, and CAUV news & changes?

Please click on one of the images below to be directed to the Department of Taxation's or the Farm Bureau's website to find more information about the CAUV Formula, values, news, and information.

The Ohio Department of Taxation CAUV Info Page The Ohio Farm Bureau's CAUV Resource Page
Ohio Department of Taxation Ohio Farm Bureau CAUV Resource Page

 

Why have my CAUV values gone up?

Please click on any of the images below to read the multiple articles that are available on facebook, the Ohio Farm Bureau's CAUV page, and the Department of Taxation's CAUV page concerning information and recent data concerning the CAUV program.

Please click the image below to read an article that Andrea Weaver, Union County Auditor, wrote concerning the CAUV program & values Ohio Farm Bureau's most recent articles concerning the CAUV Program Department of Taxation's information on CAUV values, formulas, and rate comparisons

Please Click the Button to see the CAUV articles on Facebook

Department of Taxation CAUV page

GIS

What does each button on the top left corner of the GIS map mean?

The tool buttons on the top left corner of our GIS page offer a multitude of functions for finding and identifying your parcel(s) and its characteristics. Please scroll down to find a brief description of the function of  each button

 

 Click to open or hide the search function panel on right side.
 Click to select an aerial photo from the year of your choice on the top of the map.
 Click to change the left mouse button function to pan.
 Click to open the measure window. You can measure distance as well as area with this tool.
 Click to open the print window.
Click to navigate back to your previous map view(s).
 Click to navigate forward if you have already navigated back to your current screen.
 
  Click to clear the graphic line or polygon on the map.
 Click to open the save window where you can designate which size and format for saving & downloading the map.
  Click to open or hide the advanced function window.
 Click to open the overview window.
  Click to activate the identifying function. See "How do I use the Identifying Tool?" FAQ
  Click to activate the zoom-in function.
  Click to activate the zoom-out function.
Click to open the Add or Remove map layers window.
 Click to open a window cthat allows you to change the GIS layer order in map display.
  Click to open a window the changes the selected GIS layer transparency in the map display.
  Click to open the email window to send an email to our office or to yourself.
Click to open or hide the search panel or the house photo window.
  Click to reset to the full county map view.
 Click to reset the map to point back to the default north direction.

 

How do add or remove map layers in the GIS map?

GIS map layer instructions window

 

How do I use the Identifying Tool on the GIS map?

  Click to activate the identifying function in the top left corner of the GIS page in the second row of icons.

1) Once the Identify icon is selected, the Identify Window will be displayed as seen below.

Identify Window

2) The default identifying layer is the Parcel information layer. To change which layer you would like to Identify more information about, click the drop-down menu (see the image below) and select the intended layer.

Please know that you must have activated the map layer in the Add or Remove Map Layers section (found by clicking the  icon ) to find the information you are looking for with the Identify tool. (ie - To Identify a soil on the map, you must have the soil layer activated first and then select "soil" in the Identify Window drop-down box before clicking the intended location on the map.)

Identify Drop-down window

3) When the search panel is visible and the layer you are seeking to identify more information about has been selected, you may select any point on the map and the information that is availabe from that layer will show in the Identify window. If you are Identifying a parcel in the parcel layer, the selected parcel that you are identifying will also appear in the search window on the right of the screen where you can click the "Appraisal Information" for even more detailed information and history about the parcel in addition to showing information in the Identify window.

What are some of the most useful GIS tools that I should be aware of and how do I use them?

1) Parcel Search Window - This tool is a parcel/property search tool that is embedded in the GIS Map and is the most important tool in the GIS Map. You can find the Search Box in top right corner of the GIS window. If you do not see it or wish to make it disappear, you can click the house icon () in the top left or the top Push Pin () in the top right of the GIS window and it will disappear or reappear each time time you click one of these icons.

To find a parcel/property, select your method of search by clicking on the dropdown menu, and then input your basic search criteria. For the best results, enter less information in the search boxes first before entering more complex information (ie - only entering the house number, last name, or part of a title rather than the full information for each). The search window will zoom to the first result of your search. If it is not the desired result, simply click on the result that you desire to see on the GIS map, and the map will zoom to the designated parcel. You may have to scroll through the results and pages OR narrow your search criteria if the parcel isn't immediately seen in the search window.

Once you have found the parcel for which you are searching, click the "Appraisal Info" link below the row where the parcel number and owner's name appear to find all of the parcel information that the Auditor has on that particular parcel. (Please refer to the Parcel Search FAQ for what kinds of information you can find when you click this link)

2) Aerial Photos - Aerial photos will be one of the most useful layers that you will use to identify a parcel, its characteristics, and changes over time. You add an aerial layer in two ways:

One option, is by clicking the () icon and selecting the aerial photo year of your choice. Or a Second Option, is clicking the Add or Remove map layers () and select the desired years there. 

To transtion between years in a fluid manner, follow these steps: a) Select two aerial photo years that you want to compare b) Select the transparency tool in the tool bar on the top left of the GIS map () c) Select in the Transparency tool window which year you want to fade in and out. d) Use the slide bar to increase and decrease the transparency of the selected layer.

See the photo below for an axample of this feature to veiw between the 2013 aerial and 2000 aerial of the Marysville Resevoir.

marysville Resevoir

3) Address Layer - This layer will identify the address of a parcel as assigned by the engineer's office.

4) Dwelling Info - This Layer will identify the Parcel Number, Building Grade, Year Built, Building Condition, and the Auditor's valuation of the Total Market Value of the property. This layer is useful to see part of the Appraisal Information that is taken into account when determining the valuation of a property. This layer is updated every three years  (ie- 2010, 2013, 2016, 2019, etc) for theTriennial Update or Revaluation years as required by the state.

Dwelling Info

5) Sale Info -  This layer will float the last sale date and sale amount over each parcel as long as the property was sold after 1995. This layer will not display Exempt transfers or Non Arms-Length transactions (ie- Sheriff Deeds, Gifts, Transfers to a Trust or LLC, etc). This layer's information will be useful in determining how accurate your individual property is appraised in regards to the most recent arms-length, market sales in your area for similar properties to yours (For the most accurate sales comparisons, always refer to the most recent sales to the current year for which you are determining a value. Sales older than two years old can be too old to accurately reflect current market trends). This layer is also helpful in knowing what you could possibly sell your own property for if you should desire to do so, and it will enable you to make sure it is competitively priced to recent market sales in your area for a similar home/property to yours.

Sales Info Layer

6) Topography, Flood Way, & 100 Year Flood Plain Layers - All of these layers are useful for determining your property's relation to water and possible flood zone areas.

Flood & Topography Map Layers

7) Soil Layer - This layer will identify soil types & where they are on your property. Use the Identify Tool (see Identify Tool FAQ) to identify each soil's full name, slope, and productivity index. A useful tip for farmers and builders who will utilize this layer is to combine this layer with the Aerial tranparancy tool (See the Aerial Layer transparency tips above). It will help you identify where the drainage tiles are and when they were put in by layering a recent year's aerial over an older one.

Soil Layer

8) School District Layer - This layer floats the school disctrict that each parcel is located in over the top of the parcel. It also identifies local schools and where they are located in the county. Use the Identify tool () and select the school district layer in the identify window dropdown menu. to find the website for that school district. Please Note: If the line passes through a house, the school district where the master bedroom is located will be the school district for the entire house and will be taxed for that school district.

School District Layer

9) Parcel Annotation - This is useful for determining lot names, dimensions, and relationships of a parcel to other parcels. It is helpful (although not legally binding) in helping to determine boundaries, lot sizes, etc. Please refer to the actual Survey and/or Plat record for more detailed boundary and lot size information.

Parcel Annotation

10) Measurement Tool - This tool is extremely useful in determining approximate Distance (ft/mile), Area (acres/sq. ft.), and Perimeter (ft/mile) of objects and parcels on the GIS map. Please click on the Measuring Tool Icon () and select which measurement method you would like to use. Click once on your starting point and for each point in your line or perimeter and Double Click to finalize the length or area that you are measuring. The results will then be displayed in the Measurement tool box as in the image below.

Measurement Tool

 

Mobile GIS Introduction & How-to

If you are navigating to our GIS map from a mobile device such as a phone or a tablet OR from a browser or computer that isn't quite compatable with our standard GIS program, you will be able to use the mobile version of our website. This version has limited functionality at this time but usually will meet most user's GIS map needs. A newer, more powerful version of our mobile GIS map version is already in the works and will be available hopefully in the not too distant future.

Our current Mobile Map looks like the image below. You will know that you are using the mobile map instead of the desktop GIS map if you notice the absence of the Globe and two rows of icons in the top left corner which are present on the desktop version. The image will match the picture below. To use the map, please see the instructions below the image.

PINCH & ZOOM - To zoom into a location on the map, simply pinch the area you want to zoom into and move your fingers apart. You can double tap an area on the map to zoom in as well.

TOOL BAR - Click the TOOLS button to expand the tool bar. You will then see the image below with the ADDRESS, IDENTIFY, and SEARCH buttons visible.

ADDRESS LAYER - The address layer is only layer at this time available on the mobile version of the map and is activated/deactivated by clicking the ADDRESS button. It lists the address of every property that you have zoomed into on the map. It will not show if you are zoomed out too far.

If you wish to use other layers, please use our desktop version in order to do so. The desktop version may require a different browser or a desktop/laptop computer in order to access and use is it as it is a larger program requiring a more powerful device to run smoothly.

IDENTIFY TOOL - This tool is activated by clicking the IDENTIFY button. You will know it is activated when a small info box pops out after clicking a point or parcel on the map that you wish to identify more information about. This box will contain the owner's name, parcel acreage and parcel parcel number. Please see the imagine below for an example of what this box looks like. If you click the blue, hyperlinked parcel number, you will be taken to the property information that is available for that parcel including a house picture, sales info, ownership history, valuation, and more.

Identify Info Box

SEARCH TOOL - This tool requires you to know the parcel number for the property for which you are searching. If you do not know the parcel number, then click the ADVANCED SEARCH link to have other options to search by.

ADVANCED SEARCH PAGE - This page enables you to search on your mobile device, tablet or desktop incompatable browser/computer for a property using multiple different parameters. Please see the image below for an example of what this page looks like:

mobile parcel search tool

Please note, the less information you enter the great probability of a successful search especially when searching by name or address. For the name, try only using the owner's last name and first initial and then push the search button. For address, just type in the house number only and then push the search button. These methods will give you a few more results, but usually the property you are searching for will be one of the ones listed.