The Official Duties of the Auditor
Janet Schuler

ADMINISTER TAX REDUCTION PROGRAMS

·         Forest Lands - §5713.23

·         Current Agricultural Use Valuations (CAUV) - §5713.31

·         10% Reduction - §319.302

·         2.5% Reduction - §323.152

·         Homestead Exemptions - Real Estate - §323.152

·         Homestead Exemptions - Manufactured Homes - §4503.064

The Auditor notifies all current holders of these programs so the required annual filings are made. In the case of Forest Lands and CAUV, the Auditor must also track the parcels involved and assess a recoupment charge on those parcels that withdraw from the program. The Auditor needs to calculate this charge based on the taxes saved as a result of the Program. For CAUV, the Auditor must also maintain the soil types and topography, and crops grown.

The Homestead Exemptions are based on the applicant’s net income. The Auditor must determine if the income reported is correct under the rules governing this program. If it is, then the Auditor calculates the value dollar amount exemption that is allowed at that income level