Frequently Asked Questions
How often does the auditor reappraise?
Under Ohio law, County Auditors are required to do a full, general countywide reappraisal once every six years. This process is called the Sexennial Reappraisal. The auditor or his qualified appraisers are required to view and appraise every property in the county for this purpose. The process takes between two and three years to complete. Please note that the Sexennial Reappraisal includes “drive bys” of all properties.
Every third year after a Sexennial Reappraisal, Ohio County Auditors are required to perform a statistical analysis of the sales which have occurred in the prior three years to determine if a percentage adjustment needs to be made to the values of all properties in each given neighborhood grouped for appraisal purposes. These adjustments are also stratified according to value to assure that the equitability of the valuations is maintained or corrected based on the analysis of like comparable sales. This process is called the Triennial Update.
In addition to the required reappraisal and triennial update, under Ohio law, County Auditors’ must annually review properties which have been found to have changed. Most often the change is due to new construction, renovations, adding a deck or porch, a change in the physical size or shape of the land, demolition or damage to a property’s structure or discovery of a missed improvement (structure).
Should I bring any items or documents if I need to meet with an appraiser or real estate specialist?
Providing documentation to support any requested change in valuation is not mandatory, however, it is extremely helpful and can result in expediting your case. Examples include closing statements, listings of comparable sales, an appraisal, and any other document or research that you put together that supports your opinion of value.
How can I submit information to appraisal staff to review and support my opinion of value?
Documents can be e-mailed to firstname.lastname@example.org
When will we find out the results of our one-on-one meeting with an appraiser or a case logged in via the “hotline?”
We will contact those via US Postal Service by mid-November. Upon receiving approval from the Ohio Department of Taxation, final certified values will also appear on our website in late December.
What if I still disagree with the findings or was unable to call the “hotline” or attend one of the neighborhood meetings during the “informal review” window?
If you disagree with the final certified value or you missed the opportunity to call our “hotline” or attend one of our neighborhood meetings during the “informal review window,” you have the right to file a Complaint Against Valuation with the Delaware County Board of Revision between January 1st 2018 and April 2nd 2018. Filings with a postmark of April 2nd 2018 will be accepted.
What are my property taxes going to be?
We cannot, at this time, accurately calculate property taxes because several levies will be on the ballot in November and voted levies are subject to a reduction factor when property values increase. Information pertaining to property taxes will not be available until the election results have been certified by the Board of Elections and tax rates have been certified by the State of Ohio. We expect this information to be available in December. Please visit our website late December for new tax amounts. Likewise, if you want to know what levies are going to be on the ballot, please contact or visit the website for Delaware County Board of Elections.
Also, Delaware County tax rates are dependent on certified values not only from Delaware County, but also certified values of surrounding counties which have overlapping taxing jurisdictions. This is why the Ohio Department of Taxation calculates reduction factors and tax rates rather than County Auditors.
When is the new property value effective?
New property values are established as of January 1, 2017, which is the tax lien date according to Ohio law. In Ohio we pay taxes one year in arrears. Therefore, tax bills payable in calendar year 2018 will be based on new property valuations. Unless there is new construction, damaged property, or changes made by the Delaware County Board of Revision, new values will be carried forward until the next state-mandated countywide triennial update, calendar year 2020. We will continue to review sales data and market conditions going forward.
What if I’ve added improvements to my land/lot or did recent renovations?
The tentative value notice does not include any new construction or improvements (additions, decks, porches, patios, etc. that was completed after January 1st 2016. A separate mailer will be sent regarding new construction.
My neighbor and I have similar homes; however, one has a greater value. Why?
Assuming the properties are in the same taxing district, the same neighborhood and the land and buildings are identical, the difference in value is generally due to variance in amenities and finishes or upgrades. The amenities could be different with the same model home (i.e. decks, recreation rooms, exterior features and other improvements).
Are the new Current Agricultural Use Values (CAUV) available at this time?
No. The Ohio Department of Taxation has not released new CAUV soil rates for tax year 2017. Our office will notify program participants later this year regarding new CAUV values. The tentative values being released at this time are full market, appraised values.
Please know that recently passed legislation making the CAUV formula more accurate goes into effect with the 2017 tax year and countywide revaluation. We anticipate reductions in CAUV value.