Auditor’s Public Information Officer is Available to Come to You
 There are many programs provided through the Auditor’s office. The Auditor’s Public Information Officer, Annie Carstarphen would like to visit your business, church or organization to enlighten Lorain County homeowners on the 2 1/2% tax reduction for homeowners and the Homestead tax reductions for seniors and persons totally disabled who may qualify. Annie Carstarphen is available weekdays and weekends. To schedule an event and have Annie speak to your organization and/or provide informative literature with a complete video and booth display about your Lorain County Auditor’s Office, please call Annie at (440) 329-5243.
Homestead Exemption and Property Tax Rollback
Real estate property tax rollback and homestead exemptions are forms of property tax relief. Every property taxpayer classified residential receives the 10% tax rollback. This became law several years ago with the enactment of the state income tax.
The Auditor's office also administers the 2 1/2% property tax reduction law passed in 1979 for property that is owner occupied. Applications can be obtained by clicking here.
In addition, senior citizens and the permanently disabled are eligible to receive the Homestead Exemption (reduction in real estate taxes) - click here for more info
Manufactured Housing
Under Ohio law, it is the responsibility
of owners of manufactured homes to register their homes with the County Auditor for tax purposes. Annually, the Auditor's office
assesses each manufactured home and prepares a tax list. Tax bills are sent
to each owner semi-annually. The manufactured house tax is distributed back
to the local taxing districts (townships and schools) in the same manner
as real estate taxes. Statewide there are over 200,000 manufactured homes
on the tax lists.
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.
Generally speaking, anyone in business
in Ohio is subject to tangible personal property tax on equipment, furniture,
fixtures and inventory used in business.
The Tangible Personal Property Tax
is distributed back to the local taxing districts in the same manner as
real estate taxes.
Personal property is assessed from
tax returns which are required to be filed. The Tax Commissioner is responsible
for administering the personal property tax laws; the County Auditor serves
as a deputy for the Tax Commisioner in this capacity.
Licensing
The Auditor's office is the focal
point in the county for issuance of licenses for dogs, kennels, vendors
and cigarettes.
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.
Licensing Your Dog
Controlling Your Dog
- When? At all times. The Ohio Revised Code specifies that all dogs must be either kept confined to your property or be under reasonable control. Letting your dog out the door, for instance, is not normally considered reasonable control. A dog that is leashed or under your control as you walk him is considered reasonable. You can be held responsible for damages which your dog causes to property or persons.
- Why? As a courtesy to others and to protect your dog. Dogs are no match for cars. Dogs running at large are at serious risk to themselves as well as to others. It is the reponsibility of the dog owner to control their dog at all times.
Immunizing Your Dog Against Rabies
- When? By the time your dog is 3-4 months of age. It's wise to follow the advise of your veterinarian in this area. Depending upon which vaccine your vet uses, you will need new shots every one to three years.
- Where? Any veterinarian.
- Why? The answer to this is simple. Rabies can be contracted by any warm blooded animal, including humans. It is almost always fatal. Rabies immunization helps to prevent contraction of the disease. Rabies are normally transferred through a bite or scratch. This can only occur when animals are together, so it is safer to keep your dog confined.
Vendors
Vendor Licenses authorize businesses
to sell tangible property to the public and collect sales tax, a part of
which is returned for use at the local level.
County Auditor Additional Duties
Board of Revision - The Auditor
is the permanent Secretary of the Board of Revision, which also includes
the County Treasurer and the President of the Board of Commissioners. It
is the responsibility of the Board of Revision to rule on property assessment
prior to the issuance of the real estate tax list. Property valuation complaints
are also heard.
Budget Commission - The Auditor
is the permanent secretary of the Budget Commission which also includes
the County Treasurer and the Prosecutor. It is the responsibility 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
and allocated to local governments and libraries.
Tax Incentive Review Council
- The Auditor is a statutory member of a council appointed by the legislative
authority of a county, township or municipal corporation that grants an
exemption from taxation for abatements, enterprise zones or tax increment
financing. Annually, the Tax Incentive Review Council shall review all agreements
of existing exemptions for these areas.
Real Estate Appraisal and Assessment
The State of Ohio has more than
5.5 million 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. A general reappraisal
is mandated by Ohio law 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.
Real Estate Taxes and Rates
- Administration of Special Assessments
- Preparation of General Tax List
- Administration of Tax Refunds and Abatements
Under law, the County Auditor cannot
raise or lower property taxes. 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 "10 mill limitation"
($10.00 per $1,000 of assessed valuation). Any additional real estate taxes
for any purpose must be voted by county residents. Your "tax rate"
is an accumulation of all these levies and bond issues.
Weights and Measures
The Auditor is the Sealer of Weights
and Measures for the entire County, thus protecting the general public
from the possible loss which may occur from faulty measuring devices, such
as scales and pumps. The Auditor is charged with the responsibility of
insuring that all state laws relating to weights and measures are strictly
enforced.
Sealers perform "spot checks"
on prepackaged items to test the weight of the contents. County sealers
are certified by the Ohio Department of Agriculture. A few cities in Ohio
employ their own sealers.
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