The value of a one-acre home site, plus the value of all buildings on the property, is calculated based on current market value. This value is then added to the agricultural use value of the land which is enrolled in the CAUV program. This combined number is the total appraised value for the property.
If the Current Agricultural Use Valuation isn’t refiled, the use changes to non-agricultural. If the land doesn’t meet the income requirements, then the Auditor is required to value the property at its current market value, to recoup the taxes for the current tax year and for two years in the past.
In 1972, Ohio voters approved a constitutional amendment that allowed qualified agricultural land to be valued at its current agricultural use value for real property tax purposes rather than fair market value. The objective of the CAUV program has been to discourage the sale of farmland for development purposes by providing the farmer with a tax break that in theory counteracts some of the lure of profit from a sale of the property. The dwelling, home site and outbuildings are still valued at fair market value.
Current agricultural use value can be determined by the capitalization of the typical net income from agricultural crops on a given parcel of land assuming typical management, cropping patterns, and yields for the types of soil present on the tract. In almost all cases the valuation technique afforded by the CAUV program produces a taxable value for qualified agricultural land which is lower than what it would be if the same land were appraised for fair market value.
The Ohio Department of Taxation calculates CAUV rates and sends the values to the County Auditors in each county. The State of Ohio uses several criteria in calculating CAUV land values including yield information, cropping patterns, crop prices, non-land production costs, and the capitalization rate. CAUV rates are updated every three years and current rates were updated with the 2019 revaluation.
The previous CAUV values were some of the lowest in CAUV history. Beginning in 2000, CAUV values decreased at an unprecedented rate. 2005 represented the bottom when the average soil types in Ohio were $123/acre. CAUV values are now trending upward. Because of the low values, it didn’t take much of an actual increase to cause increases of over 300%. Since crop yields increased over the last 3 years, the State has adjusted values to reflect a more accurate rate. Farm Service Agency had not adjusted its crop yields since 1984, again causing a large increase. Another factor was the capitalization rate decreasing. The capitalization rate is used to convert income streams into an indication of overall value. This rate is a somewhat complicated variable that is arrived at by taking several factors into account. Lower capitalization rates mean higher land value.
The County Auditor has no authority to adjust CAUV values. Because the State Tax Commissioner directs the County Auditor to use current CAUV rates, the County Auditor is not permitted to make any adjustment to these values.
The current CAUV formulas are the same formulas that gave us the lowest values in CAUV history in 2005. The purpose of the CAUV program is not to guarantee the lowest values for landowners, but rather to accurately reflect what is happening in the farming community. In addition, rural landowners have become accustomed to the low values. Even with the significantly increased CAUV values, CAUV landowners are still paying taxes lower than what the rate would otherwise be.
Tax bills reflect those who are currently receiving the CAUV savings. Every January a renewal form is mailed out to landowners currently enrolled in the in the CAUV program. Please be aware that this form MUST be returned prior to the first Monday in March each year to continue with the CAUV program in addition to meeting State guidelines. If an annual CAUV renewal form is not filed with the County Auditor, the land will be taken out of the CAUV program and recoupment charges will be added to the tax bill per State requirements
Currently, any Ohio resident homeowner who:
- Is at least 65 years old or will reach age 65 during the current tax year; or
- Is certified totally and permanently disable as of Jan. 1 of the current tax year, regardless of age; or
- Is the surviving spouse of a qualified homeowner and who was at least 59 years old on the date of their spouse’s death.
To qualify, an Ohio resident also must own and occupy a home as their principal place of residence as of Jan. 1 filing year. For individuals who own more than one home, the principal place of residence is the home where the person is registered to vote. For tax year 2021, homeowners must also submit verification that their household adjusted gross income is $34,200 or less.
If one of the principal owners of the property is 65 (or disabled) and the home is that person’s principal place of residence, the property is eligible for the Homestead Exemption. Ohio law anticipates many applicants may be in this situation, which is why an eligible owner’s surviving spouse may continue to receive the Homestead Exemption if the eligible spouse dies and the spouse is at least 59 on the date of death. For tax year 2021, verification that your adjusted gross income is less than $34,200 is also required.
Applications for the Homestead Exemption may be filed until December 31st.
To apply, complete the application form and file it with the County Auditor. Homestead Exemption forms may be downloaded in the Homestead Exemption Section of the forms page or may be obtained at the Auditor’s office. You may call the office at (740) 223-4020 for more information.
The Homestead Exemption is an additional reduction in real estate taxes beyond the other property tax deductions and rollbacks.
Funds held in the County Unclaimed Funds account include:
♦ Vendor Payments
♦ Child Support Payments
♦ Proceeds from Sheriff Sales
♦ Restitution Payments
♦ Jury/Witness Fees
Note: The Marion County Auditor’s Office does not hold funds from companies in Ohio. The Ohio Department of Commerce Division of Unclaimed Funds holds these types of funds. You may contact them at 1-877-644-6823.
All claims must have a clear photocopy of the owner’s social security card, AND driver’s license or state identification. Submit the original check(s) IF AVAILABLE. If the owner is a business, a copy of a document showing the company name and tax identification number is required along with documentation proving the individual signing the form is an authorized agent of said business.
FIRST, you must show that the account belonged to the owner (see proof of claim FAQ). SECOND, you must prove that you are the rightful recipient of the funds, and you are legally entitled to claim these funds for the owner. If the owner is incapacitated, proper documentation from the court to show a guardianship, custodial, or power of attorney relationship, and a court order, or permission from the guardian or custodian is required. If the owner is deceased, a copy of the death certificate and letter of authority naming the executor of the estate is required. We will not pay a claim based solely upon a will or death certificate. If a paid, professional finder is claiming the funds, a Power of Attorney signed by the executor is also required. NOTE: The Marion County Auditor’s Office reserves the right to directly contact the owner to confirm a Power of Attorney.
County Auditor’s determination of property’s potential selling price on the open market.
Used for tax calculations, assessed value is equal to 35% of appraised value.
Current Agricultural Use Value- Program allows tracts of 10 acres or more that are being used for commercial agriculture to be valued at a lower rate for tax purposes. Tracts smaller than 10 acres qualify if the owner can prove at least $2,500 in average gross income from the previous years. CAUV land is assigned a value according to soil type instead of standard real estate factors, such as recent sale prices of similar properties.
Dollar amount a property would sell for, between a willing seller and a willing buyer. Also known as true value.
Property tax reduction given to senior citizens (65 and older) or permanently disabled homeowner
A 10% property tax reduction given on residential (up to a 3 family) parcels. Schools and other agencies are reimbursed by the state for all rollback amounts.
Charges are based directly on costs of specific services, such as street light rental. The County Auditor and Treasurer act as billing and collection agents only.
An additional 2.5% property tax reduction given on a homeowner’s primary residence. Each property owner is eligible to receive the supplemental rollback on only one home in Ohio.
Is comprised of a unique set of political subdivisions determined by county, municipality, school district, township boundaries, library, and vocational school district
Any business or individual making retail sales in Ohio must obtain the proper vendor’s license from the local County Auditor’s office or the Ohio Department of Taxation.
There are several different types of Vendor’s Licenses for different types of services:
|Type of License||Description||Issued By:|
|Vendor ($25)||Each person with a fixed place of business in Ohio from which taxable sales are made. Vendors must have one license for each fixed place of business.||County|
|Retailer who transports stock(s) of goods|
to temporary places of business in
order to make sales. The license is
issued by the Department of Taxation
and valid throughout the state.
Manufacturers or other consumers who purchase tangible personal property for which the taxable status cannot be determined at the time of purchase. These consumers are authorized to make sales and use tax payments directly to the state.
|Retailer located outside of Ohio who makes retail sales of property or services for storage, use, or consumption in Ohio.|| Ohio|
|Consumers Use Tax Account|
|Purchasers who have not paid the tax to a Vendor or Seller (in most cases for out-of-state transactions) make payments directly to the state||Ohio|
The only type of Vendor’s License issued by the County Auditor’s Office is a Regular Vendor’s License. This License is applicable for vendors with a fixed place of business making taxable sales in Marion County. Please make checks payable to the Marion County Treasurer.
A Transient Vendor’s License is required to make sales at the Popcorn Festival. This license is available through the Ohio Department of Taxation.
A NAICS Code is a classification code for type of business associated with a Vendor’s License. A list of the NAICS Codes can be obtained in the Vendor’s License section of the forms page.
Effective April 1, 2014 the sales tax rate on storage, use or other consuption of tangible personal property or services and retail salese in Marion County is 7.25%. A sales tax chart for Marion County can be obtained in the Vendor’s License section of the forms page.
New voted levy that results in an increase in taxes. You are welcome to call the office or look up your property on our website or in our office to see what upcoming levies will be on the ballot and what it will approximately cost you per year. To calculate the approximate cost yourself, take your Market Value, multiply by 35% to get your assessed value. Multiply your assessed value by the millage and divide by $1000. Example: $100,000 home paying for a new 2 mill levy.
$100,000 * 35%= $35,000 assessed value
$35,000 * 2 mills= $70,000/$1000= $70 per year charged to the homeowner.
* Keep in mind that these calculations do not take into consideration the 2.5% rollback, the 10% rollback or the homestead exemption.
A ballot that is used to fund construction projects, capital improvements, etc. Taxes are levied in an amount needed to repay the bonds over a set period of time.
This is a levy that, if it passes, stays on the books forever. The only way to get this levy off is to file a petition and have another vote to remove it from the books. This levy will be reduced by the reduction factor to accommodate the raise in values.
Levy for the general operations of a jurisdiction.
Effective rate and reduction factor ensure that agencies do not receive financial “windfall” as property values increase within a taxing district.
An operating levy for no more than five years that generates funds to meet emergency requirements or avoid a deficit.
Up to 10 mills may be levied without a vote of people in each taxing district. Inside millage is split amount municipalities, the county, townships and schools in each taxing district.
A mill is equal to one dollar for each $1,000 of assessed valuation. For example, one mill levied on a home assessed at $35,000 ($100,000 market or appraised value) would generate $35.00 in revenue.
A ballot issue that raises money to pay for day-to-day operations. Operating levies may be for a fixed term of years or may be continuing.
Guards against financial “windfall” for taxing agencies as property values increase. Reduction factor is set by the State of Ohio each year, and is used to determine effective rates.
A ballot issue that represents a continuation of a previously approved levy that is set to expire. Renewal levies continue to be affected by reduction factors applied to the original levy.
A ballot issue that would take the place of a previously approved levy. The failure of the electorate to approve a replacement levy for a continuing levy does not terminate the existing continuing levy. This can be passed as a replacement with an increase or decrease or exactly the same millage. Usually this is done when the original levy went on many years prior. If passed as an increase or for the same millage, it works like a new levy, because a levy reduces each year to accommodate the new values. Example: In 1985 a 2 mill levy was voted in, but currently it is reduced to a 1.125000, therefore you are paying for a 1.125 mill levy versus a 2 full mill levy.
Example of a difference to a $100,000 market valued home: $100,000 x 35%= ($35,000 x 1.125000)/ 1000= $39.38 a year for taxes on this levy
$100,000 x 35%= ($35,000x 2) /1000= $70.00 a year for taxes on this levy $70.00-$39.38= $30.62 increase in taxes you would pay per year should a replacement levy pass
A levy that must be used for the specified purpose (i.e. permanent improvement, fire equipment, parks, etc.).
A) Inaccurate reading at the gas pump.
B) Department store advertised specials not being honored at the checkout counter.
C) Grocery store incorrect labeling or pricing for products.
D) Inability to have a clear view of the scanner or register screen.
A state certified inspector is dispatched within 24 hours to start the investigation process.
Firewood should be sold by the cord. It is the only true measurement of firewood. A cord is a unit of quantity for cut wood, equal to a stack of 4x4x8 feet (or 128 cubic feet).
Every measuring device is checked, tested and sealed for accuracy at least once a year. These devices are also spot checked throughout the year.