The Official Duties of the Auditor
Janet Schuler

CERTIFYING TAX INFORMATION FOR EXEMPTIONS AND REDUCTIONS

·         Certify $10,000 Exemption on Personal Property to Treasurer - §319.311

·         Certify 10% Reduction - Real Estate Taxes - §319.302

·         Certify 2.5% Reduction - Real Estate Taxes - §323.152, §323.154

·         Certify Current Agricultural Use Valuations (CAUV) - §5713.33

·         Certify Forest Lands - §5713.23

·         Certify Homestead Exemptions - Manufactured Homes - §4503.067

·         Certify Homestead Exemptions - Real Estate - §323.152

At the conclusion of each collection period, the Auditor must certify the amount of taxes that were exempted from collection and/or assessment. In the cases of the 10% Reduction, 2.5% Reduction and the Homestead Reductions, the Auditor certifies theses amounts by local taxing authority to the Tax Commissioner. Additionally, the Treasurer certifies these reductions by taxing district to the Tax Commissioner. After the Tax Commissioner verifies the reports and that the totals match, the Tax Commissioner then authorizes the State of Ohio to reimburse the several taxing authorities for the amounts exempted. For the Personal Property $10,000 Exemption, after the Auditor certifies the amount to the Treasurer, the Treasurer then forwards the amount to the Tax Commissioner. The State forwards the Personal Property $10,000 Exemption reimbursement to the County Auditor, who in turn distributes the funds to the local taxing authorities.

For CAUV and Forestry Lands, the Auditor must maintain a record of all the lands that have applied and been accepted into the program. These lists are part of the abstracts submitted to the Ohio Tax Commissioner for approval. These abstracts form part of the basis upon which the Tax Commissioner calculates the effective tax rates on real property each year. If any property withdraws from the program, the Auditor must calculate a recoupment charge. This charge is based on the amount of taxes that were not assessed and collected as a result of participating in the programs. These recoupment charges must also be certified.