Real Estate: Taxes, Appraisal, Reduction Programs
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How Property Taxes are Calculated
Under Ohio law, the County Auditor is responsible for determining a fair market value for each parcel in Harrison County. Fair market value is established for tax purposes using a uniform approach that produces a fair estimate of what a property would sell for on the open market. The Treasurer then collects taxes based on the property value and the current tax rates (millage) as determined by voters. Taxes are also adjusted when state-mandated reductions, called rollbacks, are applied to the tax rate.
The following lists the formulas that the State of Ohio has authorized for the calculation of property taxes:
Market Value x 35% = Assessed Value (Example: $100,000 x .35 = $35,000)
(Assessed Value x Tax Rate)/1000 = Current Real Estate Tax per Year (Example: ($35,000 x 99.51)/1000 = $3,482.85)
Current Tax x Reduction Factors = Reduction Credits Provided by Ohio Law
Current Tax - Reduction Credits = Tax Subtotal
Tax Subtotal - Non-Business Credit - Owner Occupied Credit = Net Taxes Per Year
Net Tax + Special Assessments (if applicable) = Total Taxes Per Year
Total Tax / 2 = Current Half Tax Due
Determining Fair Market Value
By law, valuation to determine the fair market value of parcels occurs twice during a six-year cycle, first the Sexennial Reappraisal then a Triennial Update three years later. The last Harrison County Reappraisal was 2017 followed by the Triennial Update in 2020. The Triennial Update does not require visiting each property, instead values are determined by statistical analysis of sales and market data.
The Sexennial Reappraisal for Harrison County is currently underway for tax year 2023. The Reappraisal includes a physical examination and appraisal of every residential, commercial, industrial, and agricultural parcel in Harrison County. For the Reappraisal we will be working with the appraisal firm, John G. Cleminshaw Inc., as approved by the Ohio Department of Taxation, to assist in the appraisals. With more individuals working from home along with many homes now having installed doorbell cameras, taxpayers may notice their property being examined, which may include photography. Staff employed by John G. Cleminshaw Inc. will always be wearing identification while in Harrison County. If you have any questions or concerns about the Reappraisal, please call our office at 740-942-8861.
The Homestead Exemption provides a reduction in property taxes to qualified seniors, disabled citizens, disabled veterans and surviving spouses, on the dwelling that is that individual’s principal place of residence and up to one acre of land of which an eligible individual is an owner.
To receive the Homestead Exemption, you must:
• be at least 65 years of age during the year you initially file, be permanently and totally disabled or be a surviving spouse as defined by the State of Ohio, and
• own and have occupied your home as your principal place of residence on January 1st of the year in which you file, and
• have an Ohio Adjusted Gross Income in 2023 of $36,100 or less.
To apply for the Homestead Exemption, you must file the correct application with the County Auditor, allowing time for the review and approval of the application. You may be asked to provide supporting documentation, such as proof of income or disability status. Once eligible, you must report any changes in income, ownership of property, address, or disability status that may affect the Homestead Exemption qualifications. Applications can be found in the Related Forms section below.
Owner Occupancy Tax Reduction
To receive the 2.5% Owner Occupancy Tax Reduction, you must own and occupy your home as your principal place of residence on January 1st of the year in which you file the application. A homeowner and spouse are entitled to this tax reduction on only one home in Ohio. A person can only have one principal place of residence, usually determined by where he/she is registered to vote and where residency is declared for income tax purposes.
To apply for the Owner Occupancy Tax Reduction, you must file DTE Form 105C Owner Occupancy Tax Reduction Application with the County Auditor before December 31, 2023.
Permits for new construction or additions over 600 square feet, outside of a village, should be obtained from the Harrison County Commissioner's Office prior to the start of construction. Once construction has commenced, owners should contact the Auditor's Office so that a proper appraisal of the new structure can be completed.
Per the Ohio Revised Code, with any new construction or improvement costing more than $2000, regardless of location or permit status, the owner is required to notify the Auditor within 60 days after construction has commenced or face a penalty.
Deduction for Destroyed or Damaged Property
If during the year, a building you own is damaged or destroyed, you may file a DTE Form 26, which is an application to have the value of that building removed from the tax record. The application must include the exact date of the damage, the cause of the damage, the description of the damage and an estimated cost of the damage. Any deduction from value approved will affect the tax bills due the following year. The application must be notarized and filed with the Auditor's Office according to deadlines as noted below. The amount of the deduction equals a percentage of the reduction in value caused by the damage or destruction. That percentage will be determined by the calendar quarter in which the damage occurred, as shown below.
|Calendar Quarter of Occurrence||Application Deadline||Percentage Deduction Allowed|
|January - March||December 31||100%|
|April - June||December 31||75%|
|July - September||December 31||50%|
|October - December||January 31||25%|