Tuscarawas County Auditor’s Office
Filing Procedures

Manufactured Home Tax Homestead Reduction

Homestead exemption is available to those individuals who are:

1. At least 65 years of age during the year in which you first file, or be permanently and totally disabled;
2. Own and occupy your manufactured home as your principle place of residence as of January of the year in which you file.
3. Ohio Adjusted Gross Income in 2021 of $34,600 or less.

You must file the form with the County Auditor no later than December 31, 2022. You must report any changes each year that would affect your homestead exemption. Any changes in income, ownership of the manufactured home, address, or disability status must be reported.

Click to download form

Owner Occupancy Reduction

A rollback of real property taxes is granted on a homestead for each owner occupied home. The state reimburses local governments for the cost of these tax credits. This reduction must be applied for by the homeowner. If you are eligible for this reduction and not receiving it, please contact our office for an application.

Click to download form

Real Estate Tax Homestead Reduction

Homestead exemption is available to those individuals who are:

1. At least 65 years of age during the year in which you first file, or be permanently and totally disabled;
2. Own and occupy your home as your principle place of residence as of January of the year in which you file.
3. Ohio Adjusted Gross Income in 2021 of $34,600 or less.

You must file the form with the County Auditor no later than December 31, 2022. You must report any changes each year that would affect your homestead exemption. Any changes in income, ownership of the home, address, or disability status must be reported.

Click to download form

Valuation
Ohio’s Current Agriculture Use Valuation (CAUV) law has been protecting farmers from unrealistic real estate taxes since 1975. By keeping taxes in line with the value of land for farming, the law protects farm owners from being forced out of business because of high taxes. This in turn helps stem the spread of urban development into productive farmland.

Let’s take a look at Ohio’s CAUV law…
The amendment providing for CAUV was added to the Ohio Constitution in 1973 and landowners first benefited from the changes in 1975. At that time, the value of land at its “highest and best” use was quickly becoming the value used to figure real estate taxes. If, for instance, an appraiser determined that the “highest and best” use was a housing development or shopping mall, the taxes would be based on that land value. Since the land value for a mall or housing development is significantly higher than the value for agricultural production, the real estate taxes would be higher too. Appraised value is also determined by arms-length sales of similar property in similar locations. In some cases, high taxes threatened to force farm owners out of business, opening productive farm ground for urban development.

Here’s how CAUV works…
With CAUV, the land value depends upon capitalizing the expected net income from farming. This makes the taxation of farm real estate more fair an feasible.

All farms larger than 10 acres qualify for CAUV if they are devoted exclusively to commercial agricultural use. Farms smaller than 10 acres are eligible if the average yearly gross farm income for the past three years is at least $2,500 from agricultural products.

To take advantage of CAUV, land owners must apply with the County Auditor between the first Monday in January and the first Monday in March each year. There is a $25 fee for new applications and no charge for renewals. On the applications, a land owner must identify the farm, furnish information on soil type, acreage of crops, pasture, woods, building sites, roads and waste.

Click here to download the initial form. If you are renewing your CAUV application, click here to download the renewal application. Click here to download the Application for Placement of Farmland in an Agricultural District.

To find the CAUV of a plot of land, the soil type is determined from a soil map. The soil productive index is used as a reference and as one factor in determining the value of that particular soil. The soil type takes into consideration problems or hazards due to slope, erosion, drainage or flooding on that particular farm. Crop yields can be estimated based on the soil characteristics.

Five-year average prices are applied to these yields to get the average gross income for the farm. After all costs except land rent, taxes and interest are deducted from the gross receipts, the net return is divided by a capitalization rate. This gives the land’s CAUV. The market value of buildings and building sites is added to get the total appraised value from the farm. The level of assessment is 35 percent of the appraised value. (See formulas below)

Formulas used to figure property tax

Appraised Value X 35% Tax Assessment = Assessed Value Assessed Value X Tax Rate = Gross Rate Adjusted Gross Tax – (Adjusted Gross Tax X 10% Tax Rollback) = Net Tax

 

Reappraisal of real property for tax purposes is done every six years. An appraisal is updated three years following reappraisal or at any time the auditor finds that property has changed in value.

If land is converted to non-agricultural use, the owner is required to pay back the tax savings for up to three previous years. Owners must also pay back savings if they fail to reapply for CAUV tax appraisal.

If the land is sold, the new owner has to apply for CAUV or pay the recoupment. Anyone who converts, the land from agriculture use has the responsibility for paying the recoupment.

Real Estate Complaint

If you believe that the value the Auditor has established does not represent the fair market value of your property, you may file a complaint with the Tuscarawas County Board of Revision between January 1 and March 31 (unless March 31 falls on a Saturday or Sunday, then it must be received by the following Monday). Complaint forms are available in the Auditor’s Office during the filing period.

Click to download Complaint Against the Valuation of Real Property

Special COVID-19-Related Complaint Against the Valuation of Real Property

Complaint Against Valuation of Manufactured or Mobile Home Taxed Like Real Property

Click to download Complaint Against the Assessment of Real Property Other than Market Value

Click to download rules and procedures when filing a complaint