Real Estate Taxes & Appraisal
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.
- Administration of Special Assessments
- Preparation of General Tax List
- 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 $2,000.00 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.