WASHINGTON COUNTY
AUDITOR'S OFFICE

Responsibilities

GENERAL ACCOUNTING
The County Auditor is the Chief Financial Officer of the County. It is the Auditor's responsibility to account for the millions of dollars received by the County and to issue checks in payment of all County obligations, including the distribution of tax dollars to Washington County itself and to its 22 townships, 5 villages, 2 cities, 7 school districts and 1 fire district. The Auditor also distributes motor vehicle license fees, gasoline taxes, estate taxes and local government funds in addition to real estate and personal property taxes. As Chief Fiscal Officer, the Auditor is also required by law to prepare the County's annual financial report.

ESTATE TAX
The County Auditor acts as an agent for the Tax Commissioner of Ohio. The monies collected from decendent estates are distributed by law:

• Date of Death after July 01, 1983: 36% to the State of Ohio and 64% to the Local Taxing District
• Date of Death after January 01, 2001: 30% to the State of Ohio and 70% to the Local Taxing District
• Date of Death after January 01, 2002: 20% to the State of Ohio and 80% to the Local Taxing District


For more information, please visit:

Ohio Taxation Home Page
Estate Tax Form Page
Frequently Asked Questions

REAL ESTATE APPRAISAL AND ASSESSMENT
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. The office maintains a detailed record of the appraisal on each parcel in the county. These records are open for public inspection. Assessment is 35% of fair market value.

REAL ESTATE TAXES AND RATES
Tax rates are determined by the budgetary requests of each governmental unit, as authorized by the vote of the people. 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 per $1,000 of assessed valuation.) Additional real estate taxes must be voted by county residents.

TAX RELIEF

• Property Tax Rollback - Every non-commercial property taxpayer receives the 10% rollback, paid by the State of Ohio, which became law several years ago with the enactment of the State Income Tax. The 10% rollback was eliminated by the State for commercial property as a part of the tax reform package enacted in 2005.
• Homestead Exemption - Senior citizens and the permanently disabled are eligible to receive this reduction in real estate taxes provided their annual income is less than the maximum allowed. The income limit is adjusted annually by the State for inflation. Manufactured homes are included. Applications are available at the Auditor's office or from this website.
• 2 1/2% Tax Reduction - Applies to residential real property occupied by its owner as the owner's principal place of residence. Only one home is allowed per owner and rental property does not apply. Applications are available at the Auditor's office or from this website.

REAL ESTATE TRANSFERS
As part of a Real Estate transfer, the Auditor's office provides verification that the legal description of the property matches the tax duplicate. NOTE: All deeds must include parcel numbers.

The County Auditor is also responsible for collection of the conveyance fee of $.40 per $100.00. All Real Estate transfer transactions must be accompanied by either the conveyance fee or an exemption form.

A transfer fee of $0.50 per parcel is also collected by the Auditor's office.

PERSONAL PROPERTY TAX
The County Auditor, as an agent for the Ohio Department of Taxation, is responsible for administering the Tangible Personal Property Tax Laws (business tax on equipment, furniture, fixtures, and inventory used in business.) Personal property is assessed from tax returns which are required to be filed. This tax is distributed back to the local taxing districts.

LICENSING
The Auditor's office is the primary point in the County for the issuance of licenses for dogs, kennels, vendors, cigarettes and junkyards.

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's licenses authorize businesses to sell tangible property to the public, collecting sales tax of which part is returned for use at the local level.

BOARD MEMBERSHIP

• Budget Commission - It is the responsiblity of the Commission to annually review the tax budgets of all taxing districts within the County and to determine that all tax levies are properly authorized.
• Board of Revision - It is the responsibility of the Board to rule on property assessment rolls prior to issuance of the real estate duplicate and to review property valuation complaints.
• Tax Incentive Review Council - The Auditor serves as the chairman of the Council. The Council reviews agreements granting tax exemptions to determine whether the owner of the exempted property has complied with the agreement.

Washington County Auditor
Courthouse
205 Putnam St.
Marietta, OH 45750
740-373-6623

©2006 Washington County
ALL RIGHTS RESERVED