A Tour of Your County Auditor's OfficeGeneral Accounting
|
 | Administration and Distribution of Tax Revenues |
| Accounting for All County Funds |
| Administration of County Payroll |
| Produces Official Financial Reports for County, State, and Federal Governments |
Auditor Corlett is the Chief
Fiscal Officer in Ashtabula County. It is his responsibility to account for the
millions of dollars received each year by the county and to issue warrants (checks) in
payment of all county obligations, including the distribution of tax dollars to the
townships, villages, cities, school districts and library systems as well as other county
agencies. The Auditor's General Accounting Department is the watchdog over all
county funds and maintains the official records of all receipts, disbursements and fund
balances.
It is the auditor's responsibility to serve as the
paymaster for all county employees.
The auditor also distributes motor vehicle license
fees, gasoline taxes, estate taxes, fines, and local government funds in addition to real
estate, personal property, and manufactured home taxes.
As Chief Fiscal Officer, the auditor is required by
law to prepare the County's annual financial report. Ashtabula County prepares a
Comprehensive Annual Financial Report (CAFR).
Manufactured Homes
Under Ohio Law, it is the responsibility of owners of manufactured homes (house trailers) 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 house trailer tax is distributed back to the local taxing districts (cities, villages, townships, and schools) in the same manner as real estate taxes. Ashtabula County has over 4,000 manufactured homes on its tax list.
Homestead Exemption & Property Tax Rollback
Real Estate Property Tax Rollback and Homestead Exemptions are forms of property tax relief. Every property taxpayer receives a 10% property 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 residential and agricultural parcels on which there is a home site occupied by the owner. In addition, senior citizens and the permanently disabled and are eligible to receive the Homestead Exemptions (reduction in real estate taxes)provided they meet eligibility guidelines. Applications are available at the Auditor's Office. Manufactured homes are also included in the Homestead Program.
Homestead page 2-1/2% Reduction page
Estate Tax
The County Auditor acts as an
agent for the Tax Commissioner of Ohio and is responsible for auditing the lock boxes of
decedents who resided in their county.
The monies collected from this source are
distributed by law: 36% to the State of Ohio and 64% to the taxing district in which the
decedent had resided or owned property.
Real Estate Appraisal and Assessment
Ashtabula County has more than 78,000 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. A general reappraisal is mandated by Ohio law every 6 years with an update at the 3 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.
Special Assessments
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.
Real Estate Taxes & Rates
| Administration of Special Assessments |
| Preparation of the 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 the 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 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.
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 Commissioner
in this capacity.
Weights & Measures
The auditor is the
Sealer of Weights & 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.
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.
Vendor licenses authorize businesses to sell
tangible property to the public and collect sales tax, a part of which is returned for use
on the local level.
Dog Licenses Vendor Licenses Cigarette Licenses