Community Reinvestment Area (CRA)

The Ohio Community Reinvestment Area program is an economic development tool administered by municipal and county government that provides real property tax exemptions for property owners who renovate existing or construct new buildings. Community Reinvestment Areas are areas of land in which property owners can receive tax incentives for investing in real property improvements

Terms of a CRA

The terms and length of the CRA are set by the municipality that it is located in. For a residential new construction or remodel, please contact your village office. For commercial or Industrial, please contact the Putnam County CIC.

Enterprise Zone

Enterprise zones are designated areas of land in which businesses can receive tax incentives in the form of tax exemptions on eligible new investment. The Enterprise Zone Program can provide tax exemptions for a portion of the value of new real and personal property investment (when that personal property is still taxable) when the investment is made in conjunction with a project that includes job creation. Existing land values and existing building values are not eligible (except as noted within rare circumstances).

Terms of an EZ

The terms of an EZ are an agreement set by the local officials. Please contact the Putnam County CIC for more information.

Tax Increment Financing (TIF)

Tax Increment Financing (TIF) is an economic development mechanism available to local governments in Ohio to finance public infrastructure improvements and, in certain circumstances, residential rehabilitation.

Terms of a TIF

The terms of a TIF are an agreement set by the local officials. Please contact your local officials and the Putnam County CIC.

Auditor Sales

Properties that have been tax-foreclosed and have not sold at two separate Sheriff's Sales are forfeited to the State of Ohio. The Auditor conducts an annual forfeited land sale of these properties. The County Auditor must offer the property for sale within 1 year of notice. At the sale the property must be offered for the back taxes plus any fees. If it doesn't sell, the Auditor will re offer it again after the completion of all sales that day. The second sale will remove any back taxes. Prior to any sale, the county Prosecutor will release any State and Local liens on the property. Properties are subject to any federal liens. 

Any buyer of a property can't be delinquent on any property taxes in the State of Ohio. Also, If the county auditor discovers within three years after the date of the sale that a parcel was sold to that owner or a member of the specified class of parties connected to that owner for a price less than the amount so described, and if the parcel is still owned by that owner or a member of the specified class of parties connected to that owner, the auditor within thirty days after such discovery shall add the difference between that amount and the sale price to the amount of taxes that then stand charged against the parcel and is payable at the next succeeding date for payment of real property taxes.

Properties for Sale

Board of Revision (BOR)

The Board of Revision includes the County Auditor, the County Treasurer, and the Chairman of the County Board of Commissioners.

Taxpayers may petition the Board of Revision to seek a review of their Real Property Valuation. To file a "Complaint Against The Valuation of Real Property" the property owner or their agent must file a DTE 1 form with the County Auditor between January 1st and March 31st. After the Board reviews these filing the Taxpayers will be notified of the Board's decision regarding their decision, or scheduled for a formal hearing for a more detailed review. If the filer isn't happy with the result, they can file with the Ohio Department Of Tax Equalization or the Court of Common Pleas. 

In addition, local boards of education are eligible to file counter-complaints against taxpayer complaints as well as file original complaints for value increases.

2024 Filings (Tax Year 2023)

The Auditor is responsible to account for the county monies received each year, and to issue warrants (checks) in payment of all of the County obligations. This includes the distribution of tax dollars from real estate and manufactured homes to the subdivisions such as townships, villages, school districts and fire districts. This is better know as the Settlement.

The Auditor also distributes motor vehicle fees, gasoline taxes, estate taxes, and local government funds.

The Auditor is responsible for the preparation of the County's Annual Comprehensive Financial Report (ACFR).

Deputy Auditor

Description

We are seeking a full-time deputy auditor for the Budgetary Department. The position will be responsible for the processing bills for all county departments, answering phone calls, and assisting other co-workers with projects.

Experience

Knowledgeable with Excel and accounting software programs is recommended. Candidate must be personable and able to work well with people.

Salary/Benefits

Salary commensurate with experience. Excellent benefit package including health insurance, retirement plan, and sick/vacation time.

Contact

Putnam County Auditor

245 E Main St

Ottawa, OH  45875

419-523-6686

EMAIL

Current Agricultural Use Value

For property tax purposes, farmland devoted exclusively to commercial agriculture may be valued according to its current use rather than at its "highest and best" potential use. This provision of Ohio law is known as the Current Agricultural Use Value (CAUV) program. By permitting values to be set well below true market values, the CAUV normally results in a substantially lower tax bill for working farmers. CAUV is a calculation that is done by the Ohio Department of taxation based on a number of factors. These values only change once every 3 years.

To qualify for the CAUV, land must meet one of the following requirements during the three years preceding an application for the CAUV:

• Ten or more acres must be devoted exclusively to commercial agricultural use; or
• If under ten acres are devoted exclusively to commercial agricultural use, the farm must produce an average yearly gross income of at least $2,500.

Sign up and Renewal

Every year farmland needs to be enrolled into CAUV. All current properties in CAUV will be sent renewal applications in January. If you would like to enroll your farmland into CAUV, please review the Initial Application and contact the Auditor's Office. If you transfer a property into a new name, you will need to reenroll that property into CAUV with an Initial Application. All initial applications come with a $25 filing fee.

Recoupment

Land that is taken out of CAUV is subject to a recoupment fee. That fee is equivalent to the CAUV saving of that land for the past 3 years.

2023 CAUV - Calculation Explanation         Table of Values          Acreages by Soil

Agricultural Districts

An agricultural district provides protection for farmers from nuisance lawsuits, defer expensive development assessments until the land is changed to a non-agriculture use, and offers state scrutiny of local eminent domain acquisitions in certain cases.

Generally, any agricultural land designated as an agricultural district must meet two criteria. First, the land must be devoted exclusively to agricultural production or devoted to and qualified for payments or other compensation under a federal land retirement or conservation program. Second, the land must either be ten acres or more in size or produce an average yearly gross income of at least twenty-five hundred dollars during a three year period.  This status needs to be renewed every five years. Updated application forms are also available at Ohio county auditor offices.

The benefits of enrolling in an agricultural district include:

• Nuisance suits protection - Agricultural district status can protect farmers from nuisance lawsuits as long as the farmer is following acceptable best management practices. This can serve as an affirmative defense in frivolous lawsuits for odors and noises associated with agriculture.
• Deferring assessments - Another aspect of development that can impact a farm is the extension of water, sewer and electric lines. These lines are usually paid for by the landowner and often assessed on frontage. A farmer with extensive frontage could face costs large enough to require selling a portion of the farm. To prevent that, the law defers the assessments on agricultural district farmland, excluding the homestead, until the land is changed to another use or withdrawn from the agricultural district.

• Scrutiny of eminent domain acquisitions - If eminent domain is used on 10 acres or 10 percent of the total agricultural district land, whichever is greater, the law calls for a review by the state director of agriculture to determine if an alternative to the proposed project is possible. The result might be a re-evaluation of the project with less or no agricultural land being taken.

Renewal and Sign up

You can sign up at any time. Please review the Initial Application for Ag Districts. A renewal application will be sent out every 5 years.

January
January 3: 1st day to appeal real estate property values by filing a complaint with the Board of Revision.
Second Monday of the month: Board of Revision organizational meeting.
January 15: School adopts tax budget.
January 15: CAUV renewal and new applications mailed.
January 20: School tax budgets due in auditor's office.
January 31: Last day to purchase dog license without penalty.

February
February 10: Last day to pay real estate tax bills first half of the year without penalty.

March
March 1: Last day to pay manufactured home tax bills first half of the year without penalty.
March 31: Last day to appeal real estate property value to the Board of Revision.

April
April 1: School Board adopts resolution accepting rates.

May
Fourth Monday of the month: Cigarette license renewal deadline.

June
June 1: Budgets to be filed with taxing authority.
First Monday of the month: Owner Occupancy Rollback applications due.
First Monday of the month: Homestead applications and renewals due.
First Monday of the month: Manufactured Homes Homestead Exemption Deadline.

July
July 1: Price reduced 50% for dog tags for puppies 3 months and younger.
July 15: Tax Budget to be adopted.
July 20: Local governments must submit tax budget to the county auditor.
July 20: Last day to pay real estate tax bills second half of the year without penalty.
July 31: Last day to pay manufactured home tax bills second half of the year without penalty.

August
First Monday of the month: Organizational meeting of the Budget Commission.

September
September 1: Budget Commission shall have completed its work.
First Monday of the month: Last day for local governments to certify special assessments for collection on the tax list.

October
October 1: Taxing authority must accept tax rates.
October 1: School board adopts final appropriations.

November
First Tuesday after first Monday: General election.

December
December 1: Dog tag license sale begins.

Homestead Exemption

The Homestead Exemption program was originally introduced in 1972 for low-income homeowners age 65 and older to help alleviate the burden of tax increases caused by escalating property values.

The application period for the Homestead Exemption program is open annually from the first Monday in January through the first Monday in June.

To qualify for the program, a homeowner must:

• Own and occupy the home as their primary place of residence as of January 1 of the year of application; and
• Turn 65 years of age, or older, by December 31 of the year of application; or
• Be totally and permanently disabled as of January 1 of the year of application, as certified by a licensed physician or psychologist; or
• Be the surviving spouse of a person who was receiving the Homestead Exemption at the time of death and where the surviving spouse was at least 59 years old on the date of death.
• Have a total income (for both the applicant and the applicant's spouse) that does not exceed the amount set by law, which is adjusted annually for inflation. "Total income" is defined as the adjusted gross income for Ohio income tax purposes. Contact the County Auditor's Office for the most current income guidelines.

The Homestead Exemption, reduces the amount of the market value of your property that is taxed, by $26,200. Due to legislation passed in 2023, the exemption amount will be adjusted with inflation each year, starting in 2024.

There is also a homestead program for disabled veterans, who must be honorably discharged and provide a copy of your DD214, and who are permanently and totally disabled due to a service-connected injury. 

If you are interested in filing a Homestead Exemption application, call our office or go to Forms to download a Homestead Exemption Application.

Those homeowners who already receive the homestead exemption do not need to reapply every year. However, if your circumstances change and you no longer qualify, you must notify our office. A Continuing Homestead Exemption application is sent each year to those homeowners who received the reduction for the preceding tax year. Please return this form only if there have been changes in eligibility status, e.g. you no longer own the home, no longer occupy it as your primary place of residence, or if your disability status has changed.

New, Renewal, and Replacement Levies

When a levy gets voted on, it is done so in 3 ways. First is a new levy. This puts new millage on top of what exists currently. This will be added money to your current taxes. Secondly is a renewal. This continues what the original levy set forth to collect by the original levy, except for new construction value. It will not collect any new money. Thirdly is a replacement levy. This can replace the millage and replaces the amount to be collected based on the values of that year. This allows that millage to collect more money and also will not qualify for rollbacks if the previous levy did qualify for them. 

Understanding Millages

There are 2 groups of millages that go into creating your tax rate. First is the “inside millage”, which is up to the first 10 mills and is non-voted. Secondly there is the “outside millage”, which is what is voted on.

The inside millage is set by the county and is up to 10 mills. These mills are affected by the changing values every year. The amount of monies collected by these levies adjust with the change in value.

The outside millage is set by the levies that are voted on. There are 2 types of levies that can be voted on, Fixed Sum and Fixed Rate.

Fixed sum or “Bond” levies are set to generate a specific amount of money. The Budget commission reviews and sets the tax rate for these levies so they comply with the amount of money required by that levy. If the values increase, the tax rate would need to decrease so no new taxes are created. If the values decrease, the tax rate would increase to collect the money needed by that levy

Fixed rate levies are the most common type of levy. The millage is set by the voted in levy and generates monies based on the values of that said year. These levies only get new monies when there is new construction. Any change in values from reappraisal or updates do not get collected and creates the reduction factor.

All levy information is submitted to the state for approval. The State then assigns the tax rates for each taxing district.

Manufactured Home Taxation

Manufactured homes are taxed in 3 different ways and are different but similar to real estate. Manufactured homes use to be able to be taxed like personal property and were taxed based on the most recent sale. The law was changed so that they are now taxed like real estate, where a value is placed on them. Manufactured homes can be taxed as real estate if the owner of the home and land are the same. Manufactured homes are also taxed as current year unlike real estate that is taxed a year behind.

Surrendering a Manufactured Home Title to Real Estate

1. Please note that the manufactured home title must display the same owner name as the real estate records before the title can be accepted for transfer. 
2. All Liens must be discharged on the front of the title. 
3. All Taxes must be paid in full to the Putnam County Treasurer and have the stamp on the title from them. 
4. Present Title to the Putnam County Auditor along with the Parcel Number and Address.

Instructions on how to transfer a Manufactured Home Title

1. Have the title properly signed and notarized.
2. Take the title to the Treasurer’s Office in the county where the yearly taxes are collected. Here you will need to pay any outstanding taxes and obtain an official tax stamp on the front of the title.
3. Take the title to the Auditor’s office. Here you will fill out the forms needed to transfer the mobile home. You will also pay a transfer fee of 50 cents, and a conveyance fee of $4.00 per thousand of sale price. They will also stamp the front of the title.
4. Take the title that has the 2 (two) official stamps to the Title Department. Here you will pay for your title fees and obtain a mobile home title in your name. 

Instructions on how to transfer a Manufactured Home Title when the owner is deceased
Please contact the Probate Office to get the information that is needed to present to the Auditor's Office. 419-523-3012

Moving A Manufactured Home

The cost of the County Auditor’s Relocation Notice is only $5.00 and the manufactured home taxes can not be delinquent and the current year must be paid in full. You must obtain the relocation notice prior to moving the home in order to avoid a $100.00 penalty. The location of where the home is being installed is necessary before a permit can be issued. The installer/owner is advised to make certain that the lot is adequate for the home. A professional licensed installer may notice unforeseen conditions that may cause additional expenses if gone un-noticed. The installer/owner must contact the local government to know of any requirements for that location. There may be zoning, flood hazard, or other requirements.

Notice to County Auditor

Within 14 days of the installation of a manufactured home, the County Auditor and Treasurer must be notified. It is the installer’s/homeowner’s responsibility to provide this notice. 

All Forms can be view here.

New Construction

In order to keep a fair and equitable property evaluation, the Auditor's Office is required to list any and all new construction on a property and to assign a value to that construction.

Reporting

Property owners are required to notify the Auditor's Office of any changes. However, for all zoned township and municipalities, property owners are required to obtain a building permit prior to construction. These entities will provide a copy of that building permit to the Auditor's Office.

Field Listing

The Auditor's office will send an appraiser out to the property to review any changes on that property. This appraiser will announce themselves to the property when they arrive. They will have provided documentation from the Auditor's Office as well as well marked vehicles. If you are not at the property at the time of the visit, the appraiser may leave a card to ask any questions they may have. 

Auditor Data Input

Based on all the information provided from the appraiser, building permit and from the property owner, the Auditor's office will adjust that property information to include any and all changes that have occurred. We highly suggest the property owner to provide all the necessary information so we can accurately change the property.

Destroyed Buildings

When a property is changed due to any intentional or unintentional damage or destruction, the property owner should notify the office of that change. Depending on when the change happened and when it is reported it can affect the taxes that you pay. We recommend that you let the Auditor's Office know of any changes right after the change. The property owner may need to fill out a destroyed form to report the change.  

The County Auditor is responsible for the processing of the biweekly paychecks and maintaining payroll records for the County Elected Officials and approximately 500 county employees. The Auditor is also responsible for the preparation and distribution of all payroll deductions which consists of all Taxes, Union Dues, Deferred Compensation programs, Credit Union, OPERS (Ohio Public Employees Retirement System), Insurance, Child Support and Garnishments.

Tax Map 

All legal descriptions must be pre-approved by the Tax Map Office. All documents must meet our Conveyance Standards. Once they are pre-approved they must sign your document before the auditor will accept it. The tax map is located in the engineer's office and can be reached at the following.

419-523-6931 or Email

Conveyance Fee/Auditor Transfer

The conveyance fee is $4.00 per thousand (rounding up to the nearest hundred) of the purchase price. The transfer fee is $.50 per parcel. Checks must be for the exact amount of conveyance fee or conveyance will not be processed. Form DTE 100 is used with a regular money transfer. Form DTE 100 (EX) is used when claiming exemption from the conveyance fee.

Fees can be calculated with the Conveyance Calculator found under the Tools menu.

Recording

Once tax map has approved the document and the Auditor has transferred it, the document will need to be recorded. Information on the standards and fees con be found on the Recorder's Website.

By law, counties are required to do a reappraisal every 6 years, and every third year to do an update of values. During a reappraisal, a property must be reviewed and visited to ensure that it is listed correctly and that the market value set is correctly. These reviews and market values are set by certified appraisers. Market values set during a reappraisal and updates are based on sales in the neighborhood that is set by the appraisers and the county. Your value will only change every 3 years unless you have a change to your property. These changes, known as new construction, are reviewed by appraisers and applied every year. Every year the county must submit these values to the State of Ohio for approval. The State of Ohio makes the final determination on what values must be.

Understanding Rollbacks and Exemptions

There are 2 types of rollbacks, Non-business and Owner Occupied. The non-business rollback is a 10% reduction on taxes for residential and agricultural parcels only. The owner occupied rollback if for residential and agricultural parcels that provides a 2.5% rollback on the Dwelling and up to 1 acre of land. The rollbacks are monies that are paid on behalf of the tax payer by the State of Ohio. Any levy that has been passed after August 1, 2013 no longer receives these rollbacks.

Understanding Reductions

Reduction factors are created when there is an increase in values other than new construction for fixed rate levies. These factors reduce what taxes are collected so that levy doesn’t get more money than it is set to create. These reduction factors are calculated and given to the county by the state.

Special assessments are a charge to real estate property for needed public projects. They are only charged to the properties that receive a direct benefit from that project. 

Special assessments may include, but are not limited to, items such as ditch construction and maintenance, improvements (such as street paving, curb repair/replacement, lighting districts, sidewalks and sewer or water lines), code enforcement (such as weed and trash removal and demolition) and delinquent water and sewer bills.

The Auditor is required by law to keep an accounting of all special assessments and is required to place special assessments on the tax duplicate as a separate item on the real estate tax bill. However, special assessments are not part of the taxpayer’s real estate tax. The Auditor only applies the assessment and returns the money collected to the village, township or county office which levied the special assessment.

Tax Exemption

Certain organizations, schools, governments and religious entities can qualify for a total or partial tax exemption. These exemptions are set by the Ohio revised code and are reviewed and approved by the Ohio Department of Taxation. For more information please contact the Auditor's Office. For the list of forms to file, please click here.

The Auditor has the responsibility of the weights and measures which checks a number of things for accuracy and correctness.

These responsibilities include:

• UPC labels on products to verify that the price marked is the price that is charged.
• Gas pumps to make sure you are receiving the amount of gas indicated by the pump.
• Scales at groceries, meat counters, produce departments and at registers are also certified for accuracy and correctness.
• Produce stands scales are checked seasonally.
• Scales at schools are certified during certain sporting events.
• Doctor's offices, weight loss clinics, and nursing homes are certified upon request.
• Commercial scales at elevators, quarries and stock yards are also checked.
• Meters on commercial gas trucks (heating oil as well as petrol).
• We also check bagged products such as feeds and mulches for weight accuracy.

If you are going into business or you are already in business and will be using a scale, please contact our office for more information. Not all scales can be certified.

Check the National Type Evaluation Program for a certificate of conformance, this will list the acceptable scales for commercial use.

You will need a manufacturer name and model to check for the certificate on the NTEP website link, which is below.

There should be a label on the scale with all the information including serial# & capacity.

These services are performed to insure the consumer is getting the value advertised on the product and to protect the buyer and seller.

Further, if you believe any of the above responsibilities did not perform as it should, please contact the Auditor's Office, Weights & Measures Division 419-523-6686.