Agriculture CAUV
Agriculture CAUV

Current Agricultural Use Valuation (CAUV)

When to apply:

After the 1st Monday in January,  but before the 1st Monday in March

Cost to apply:

$25.00

Renewal:

Required annually (no cost)


Frequently Asked Questions

What is required to be eligible for the CAUV reduction?

Any tract of agricultural land 10 acres or more which has been in commercial agricultural use for the last 3 years is eligible. A smaller tract of land may be included under this section if the tract produced an average gross income of $2,500 or more from sales of agricultural products during the previous three years and if there is anticipated gross income of such amount.

The tract of land must be devoted exclusively to agricultural use.


How much will it reduce my taxes?

The actual reductions are dependent on the current agricultural use value (CAUV) which is placed upon the land. Major factors affecting the value are soil type, soil region and land capability class. Agricultural commodity prices also enter into the CAUV value. These values are set by the State and vary according to soil type. The resulting CAUV value replaces the appraised market value. Tax value is set at 35% of the CAUV value. The CAUV values are readjusted on a three year cycle by the State Tax Commissioner to account for changing agricultural production costs and commodity.


How much does it cost to apply?

There is a $25.00 initial fee. No charge for annual renewals.


When do I apply?

Any time after the first Monday in January and prior to the first Monday in March.


Where do I apply?

Apply at the Washington County Auditor’s Office. Applications are available at the office, by calling 740-373-6623, ext. 2125, or by downloading the below form.


Do I have to reapply each year? 

Yes. The owner must file a renewal application each year to continue reduction. A blank renewal application will be mailed from the auditor’s office in January of each year.


What happens if I don’t reapply?

There is a recoupment penalty equal to the tax savings for the past 3 years if land use changes to non-agricultural use or there is a failure to reapply.


CAUV Forms:

Initial CAUV Application

CAUV Renewal Application


 

The following link is provided in an effort to help landowners gain a greater understanding of the increases to CAUV values. The “Explanation of 2020 calculations is the actual document produced by the Ohio Department of Taxation detailing the 2020 CAUV value calculations.

We hope this information is helpful. Questions should be directed to the Ohio Department of Taxation, Division of Tax Equalization at 614-466-5744.

Thank you.

Explanation of 2020 Calculations (TY 2020 values are the values used for calculating CAUV in Washington County)

Data Downloads
Data Downloads

Please click on the following links to download available data:

Exemptions
Exemptions

Homestead Exemption for Senior Citizens & Disabled Persons

Ohio’s Homestead exemption allows qualifying senior citizens and permanently disabled Ohioans to reduce their property taxes by exempting $25,000 of the home’s market value. Please see the brochure below for additional information:

Homestead Exemption Brochure


Homestead Forms:

DTE Form 101 – Statement of Conveyance of Homestead Property

DTE 105A – Homestead Exemption Application for Senior Citizens, Disabled Persons and Surviving Spouses

DTE 105E – Certificate of Disability for the Homestead Exemption


Homestead Exemption for Disabled Veterans

Ohio’s Homestead exemption for disabled veterans allows qualifying Ohio disabled veterans to reduce their property taxes by exempting $50,000 of the home’s market value.

Please see the brochure below for additional information:

Ohio Disabled Veterans Brochure


Homestead Forms:

DTE Form 101-Statement of Conveyance of Homestead Property

DTE 105I-Homestead Exemption Application for Disabled Veterans


Owner Occupancy Exemption

Owner Occupancy Tax Reduction

The Owner Occupancy Tax Reduction is available for taxpayers who both own and occupy their home as their primary residence.

Owner Occupancy Credit Brochure


When to Apply

Applications can be filed with the County Auditor starting January 1st through December 31st.


Cost to Apply

None


Frequently Asked Questions

What is required to be eligible for the Owner Occupancy Tax Reduction?

You must have owned your home as of January 1st in the year you apply and it must be your principal place of residence. A homeowner and spouse may only apply for this reduction on one property.

Does the reduction apply to more than one parcel?

The owner occupancy tax reduction applies only to the parcel of land on which your home is located. If your property is larger than one acre, the reduction applies only to one acre of land + the home. Mobile Home owners may also apply.


Where do I apply?

Applications for the Owner Occupancy Tax Reduction are available online or by request from the Washington County Auditor’s Office. Please call (740) 455-7109, ext. 104 to have an application mailed to you.


Owner Occupancy Forms

Application for Owner Occupancy Tax Reduction


Real Property Tax Exemption Application

Tax Exempt Properties

Certain properties in Washington County are eligible for Tax Exemption. Examples of properties that are already exempt are:

  • Churches
  • Schools
  • Townships, Cities, and Villages
  • Non-Profit Organizations
  • County owned property
  • Public Parks
  • State owned property
  • Colleges
  • Graveyards
  • Hospitals

 

Real Property Tax Exemption Application 


FAQ
Frequently Asked Questions

How do I find out if someone owns real estate in Washington County?

You may call our office at 740-373-6623 or use this website.


What is the market value of my real estate on your records?

You may call our office at 740-373-6623 or use this website.


I think the Auditor's appraised market value of my property is too high, (or too low), what are my options?

Call us at 740-373-6623 or use this website. If the information is correct on your appraisal card and you still feel the value is incorrect, you may file a complaint with the Washington County Board of Revision. Filing a complaint with the BOR entitles you to a hearing with the Board (County Commissioner, the County Treasurer and the County Auditor). The hearings are usually held each year in April and May. At that time you will need to present information such as an appraisal report or current sales data for similar properties in your neighborhood. The complaint form must be filed by March 31st. You may call to request a form or print if off our website.


What is the Homestead Exemption and how do I apply?

Senior citizens aged 65 and over and all permanently and totally disabled Washington County homeowners may obtain property tax relief on their principal residences by simply completing the homestead application and submitting it to the Auditor’s Office. Form DTE-105A is also available on the Forms page.


What is C.A.U.V. and do I qualify? What is an Ag District?

CAUV stands for Current Agricultural Use Value and active farms may qualify for the reduction in value. You must have crops, animals, and/or commercial timber on at least 10 acres. You may have someone else farm your property. The application is on our website or you may call our office for the form. There is a one-time $25.00 filing fee AND you must renew the application every year. Failure to renew your application will result in the loss of the value reduction and recoupment of the previous three years tax savings.


An ag district is a type of farm protection program. Your land must be in the CAUV program and you must file an application every 5 years. There is no filing fee for this program. This application can be found here: DTE Form 109.


For more information, see:

Consulting Foresters and Technicians

Industry Foresters and Technicians


How do I qualify for the 2 1/2% property tax exemption?

All residents that live in the house they own may apply for the 2 1/2% reduction of real estate taxes. If you own more than one home, you may only apply for your main residence. The application is on our website or you may call our office for the form.


Where are deeds transferred?

Deeds are transferred in our office.


If I think I did not receive the right amount of fuel for my vehicle, what do I do?

You may call or email my office to report the problem. The station and the pump will then be checked. We cannot check the quality of the fuel at this time, but the Auditor’s Association is working with the Ohio Department of Agriculture and the Ohio Weights and Measure Association to formulate a new law. Some Ohio legislators are waiting to introduce the legislation.


I hear I need a permit to move my mobile/manufactured home. Do I have to register my mobile/manufactured home? Do I pay taxes?

Yes, a new law passed last year requires a permit to move a mobile or manufactured home. The cost is $5.00 and is purchased in our office. Failure to purchase the permit will result in a $100 fine for both the MH owner and the mover. All manufactured/mobile homes must be registered within 30 days of placement in our county. There are MH taxes similar to real estate taxes.


When do I purchase my dog's license? At what age is the dog license necessary?

All dogs at least 3 months old must be registered by January 31st of each year. All dogs new to the county must be licensed within 30 days of residency. Renewal applications are mailed each year during the first week of December. The cost is $16.00 per license. The late fee is also $16.00 per Ohio law. Applications may be printed from our website or you may call our office for one. Purchase your dog license online here.


Where do I purchase a vendor's license?

Vendor’s licenses allow a retailer to collect sales tax. It is not a license to use to avoid paying sales tax. The application is available on our website and in our office. The application fee is $25.00. Obtaining a vendor’s license will then require you to file personal property tax returns, the first one is due 90 days after the start of business.


What happens if I file late or pay my bill late?

Filing your personal property tax return late will mean a loss of ½ of your tax exemption, plus a penalty of up to 50%. Late payment penalty is 10% plus interest.


Where do I pay an estate tax?

Estate tax returns are to be filed in the County Auditor’s Fiscal Office within 9 months from the date of death. Checks are to be made payable to the Washington County Treasurer.


Where do I obtain my cigarette license?

Cigarette licenses are obtained in the Auditor’s office each year in May at a cost of $125.


Where do I obtain my junkyard license?

Junkyard licenses are obtained in the Auditor’s office each year at a cost of $10. The Washington County Sheriff’s office must inspect and approve the location before the license may be issued.


Who do I contact about the status of a county employee?

The Fiscal Office may answer questions concerning a Washington County employee. Some information is not public and must be obtained from their official or department head. 


How much is the Conveyance Fee in Washington County?

The conveyance fee is $.40 per $100. As an example, the fee on the sale of a $100,000 home would be $400.

Home Valuation Process
Home Valuation Process

Understanding the Home Valuation Process

Washington County Auditor Matthew Livengood announces that to obtain additional information concerning the home valuation process, citizens are encouraged to visit the website www.YourHomeYourValue.org. This generic website was developed by the County Auditors Association of Ohio to aid individuals in understanding the home valuation process in Ohio.

Local Surveyors
Local Surveyors

Please click here for a list of Local Surveyors

Manufactured Homes
Manufactured Homes

Manufactured Homes in Washington County

 

 

Under Ohio law, owners of manufactured homes (house trailers) are responsible to register their homes with the County Auditor for tax purposes. The Auditor's Office assesses each manufactured home. Tax Bills are sent to each owner semi-annually. This tax is distributed back to the local taxing districts in the same manner as the real estate taxes.

 

Transfer of Ownership:

  • When a used manufactured home is transferred (sold to a new owner) the title must be notarized by the seller and buyer and given to the new owner. Ohio law says that failure to give a new owner the notarized title is punishable by 90 days in jail and a $200.00 fine. A penalty will also be imposed if the title is not transferred within 30 days. (It is the responsibility of the previous owner to make certain the transfer was completed.)
  •      The taxes through the end of the year must be paid, and a stamp from the Treasurer must be placed upon the title indicating the same before it can be transferred to the new owner.
  •       As of January 1, 2000 there is no longer sales tax charged on the purchase price, but instead the new owner must pay a conveyance fee of $4.00 per one thousand dollars of the sale price and a transfer fee of $.50 per title.
  •       Once the conveyance and transfer fee is paid to the Auditor’s office, the notarized title must then be delivered to the Clerk of Court’s title division in any county as cross-county titling became effective in March of 2002. A new title will be issued in the name of the new owner.
  •       Within 30 days of the date the conveyance fees are paid, the new owner must register with the County Auditor’s Office where the manufactured home resides. Failure to register may result in a $100.00 fine.

Relocating a Manufactured Home:

  • A relocation notice is required for any manufactured or mobile home that has been subject to taxation and is moved on the public roads from one address to another within Ohio. The relocation permit is obtained from the County Auditor’s Office in the county where the home is located. All manufactured home taxes and a $5.00 fee must be paid before issuance of the permit.
  • The relocation notice is a one-foot square yellow sign. It contains the name of the homeowner, the registration or serial number, and the address and county to which the home is being moved. It must be attached to the rear of the home when it is being moved on the public roads.
  • It is the responsibility of the titled owner to obtain the permit.
  • Per Ohio Revised Code 4503.061, if the County Auditor determines that a manufactured home has been moved without a relocation notice as required, a penalty of $100 will be imposed upon the owner of the home and upon the person who moved the home. If the penalty on the owner is unpaid, the penalty constitutes a lien on the home and will be added to the manufactured home tax duplicate for collection.

Penalty for Failure to Register a Manufactured Home:

  •       All owners of manufactured homes must register their homes with the County Auditor’s Office within 30 days after locating in Washington County. Failure to do so may result in a $100.00 fine.

Converting Manufactured Home to Real Estate:

  • The land owner & the manufactured home owner must be the same.
  •       All towing apparatus (wheels & tongue) must be removed.
  •       The manufactured home must be placed on a permanent foundation below the frost line. 
  •      The manufactured home must have a permanent masonry (brick or block) perimeter around the exterior of the home. In lieu of the perimeter, a notarized statement from a certified structural engineer indicating that the manufactured home is permanent, is also acceptable.
  •      The manufactured home taxes must be paid in full through the current year.     
  •      The original title must be surrendered to the Auditor's Office (a memorandum is not acceptable), and any liens must be cancelled. The Auditor's Office will then forward the Title to the Clerk of Courts Auto Title Department with a letter indicating that this manufactured home is now converted to real estate. The home will now be appraised as real estate in the county-wide reappraisal, and taxes will be billed in the regular real estate billing cycle.
Office Responsibilities
Office Responsibilities

General Accounting

The County Auditor is the Chief Financial Officer of the County. It is the Auditor’s responsibility to account for the millions of dollars received by the County and to issue checks in payment of all County obligations, including the distribution of tax dollars to Washington County itself and to its 22 townships, 5 villages, 2 cities, 7 school districts and 1 fire district. The Auditor also distributes motor vehicle license fees, gasoline taxes, estate taxes and local government funds in addition to real estate and personal property taxes. As Chief Fiscal Officer, the Auditor is also required by law to prepare the County’s annual financial report.

 

Estate Tax

The County Auditor acts as an agent for the Tax Commissioner of Ohio. The monies collected from descendent estates are distributed by law:

  • Date of Death after July 01, 1983: 36% to the State of Ohio and 64% to the Local Taxing District
  • Date of Death after January 01, 2001: 30% to the State of Ohio and 70% to the Local Taxing District
  • Date of Death after January 01, 2001: 30% to the State of Ohio and 70% to the Local Taxing District

 For more information, please visit: Ohio Taxation Home Page, Estate Tax Form Page, Frequently Asked Questions



Real Estate Appraisal and Assessment

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. The office maintains a detailed record of the appraisal on each parcel in the county. These records are open for public inspection. Assessment is 35% of fair market value.

 


Real Estate Taxes and Rates

Tax rates are determined by the budgetary requests of each governmental unit, as authorized by the vote of the people. Your tax bill is based on the tax rate multiplied by your valuation on this 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.) Additional real estate taxes must be voted by county residents.

 


Tax Relief

Property Tax Rollback – Every non-commercial property taxpayer receives the 10% rollback, paid by the State of Ohio, which became law several years ago with the enactment of the State Income Tax. The 10% rollback was eliminated by the State for commercial property as a part of the tax reform package enacted in 2005.

Homestead Exemption – Senior citizens and the permanently disabled are eligible to receive this reduction in real estate taxes provided their annual income is less than the maximum allowed. The income limit is adjusted annually by the State for inflation. Manufactured homes are included. Applications are available at the Auditor’s office or from this website.

2 ½% Tax Reduction – Applies to residential real property occupied by its owner as the owner’s principal place of residence. Only one home is allowed per owner and rental property does not apply. Applications are available at the Auditor’s office or from this website.

Tax Forms are available here.


Real Estate Transfers

As part of a Real Estate transfer, the Auditor’s office provides verification that the legal description of the property matches the tax duplicate. NOTE: All deeds must include parcel numbers.

The County Auditor is also responsible for collection of the conveyance fee of $.40 per $100.00. All Real Estate transfer transactions must be accompanied by either the conveyance fee or an exemption form.

A transfer fee of $0.50 per parcel is also collected by the Auditor’s office.


 

Licensing

The Auditor’s office is the primary point in the County for the issuance of licenses for dogs, kennels, vendors, cigarettes and junkyards.

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’s licenses authorize businesses to sell tangible property to the public, collecting sales tax of which part is returned for use at the local level.

License forms area available here.

 


Board Membership

  • Budget Commission – It is the responsibility of the Commission to annually review the tax budgets of all taxing districts within the County and to determine that all tax levies are properly authorized.
  • Board of Revision – It is the responsibility of the Board to rule on property assessment rolls prior to issuance of the real estate duplicate and to review property valuation complaints.
  • Tax Incentive Review Council – The Auditor serves as the chairman of the Council. The Council reviews agreements granting tax exemptions to determine whether the owner of the exempted property has complied with the agreement.
Property Transfer Procedures
Property Transfer Procedures
Click here for Property Transfer Procedures
Financial Reports
Reports

Auditor Matthew Livengood is the Chief Fiscal Officer in Washington 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.


Financial Reports:

(These reports are updated monthly)

Monthly Revenue Report

Monthly Expense Report

Estimated Resources vs Appropriations by Fund

Year-To-Date Fund Summary Report

Unclaimed Funds


History:


2020

2020 Financial Condition

January Combined Reports

February Combined Reports

March Combined Reports

April Combined Reports

May Combined Reports

June Combined Reports

July Combined Reports

August Combined Reports

September Combined Reports

October Combined Reports

November Combined Reports

December Combined Reports


2019

2019 Financial Condition

January Combined Reports

February Combined Reports

March Combined Reports

April Combined Reports

May Combined Reports

June Combined Reports

July Combined Reports

August Combined Reports

September Combined Reports

October Combined Reports

November Combined Reports

December Combined Reports


To view additional years, click here.

Tax Map Scans
Tax Map Scans

Click HERE to view and download Tax Map Scans

Monthly Transfers
Unclaimed Funds
Unclaimed Funds

To claim a fund, please fill out and submit the Affidavit to Claim Funds.


Check out the Commerce Division of Unclaimed Funds for statewide funds.


Monthly Unclaimed Funds List (as of 2/1/24)

Weights & Measures
Weights & Measures

Mission Statement

The Washington County Weights and Measures Department serves the citizens of Washington County by providing confidence to both consumers and producers by ensuring accuracy of gravimetric, volumetric, and linear scales by a State Certified Inspector.


General Information

The County Auditor serves as the sealer of weights and measures for the entire county. According to the Ohio Revised Code, Section 319.55, “The auditor shall see that all state laws relating to weights and measures are strictly enforced throughout his county, and shall assist generally in the prosecution of all violations of such laws.”

Some Ohio cities have also implemented Weights & Measures programs as part of their city services.

The County Auditor is responsible for testing the accuracy of weighing and measuring devices used in the purchase and sale of commodities.

The Director of Agriculture is the State Sealer of Weights and Measures. The Ohio Department of Agriculture is the custodian of the Ohio primary standards of weights and measures, which are traceable to U.S. standards of the National Institute of Standards and Technology (NIST) in Gaithersburg, Maryland. The international standards are kept in Paris, France.

As consumers, the products we buy are sold by weight, volume, length, count, or measure. The time-tested methods of verifying weight, volume, and pricing are being replaced by computerized devices. There are positives as well as cautions involved with the advances in technology. As U.P.C. pricing and computers are replacing price stickers, consumers receive faster service but they cannot visually verify each item’s price. Therefore, Weights & Measures officials and merchants must work harder to provide customers with pricing and measuring confidence.


Certification

All Weights and Measures Inspectors are required to receive training and certification from the Ohio Department of Agriculture, Division of Weights and Measures. Inspectors must pass a series of 20 tests and 2 exams, as well as attend 18 hours of continuing education class per year to maintain their certification.


Error Rates

Error rates vary within each of Ohio’s 88 counties. Ohio jurisdictions are very responsive to calls. Upon receiving a complaint, a Weights and Measures Official will usually inspect the site within 24 to 48 hours. If an error is found, the facility’s equipment may be temporarily shut down or the operators may be fined. Records are maintained for all reported complaints.


Prepackaged Commodities

All commodities must be marked with a statement declaring net contents. Net weight does not include the weight of the bag, wrapper or container of any kind in which a commodity may be packaged. This is called the tare weight, which must be accounted for before the product is weighed. Inspectors from the State and County periodically check the accuracy of these prepackaged items.


U.P.C. Scanners

The Universal Product Code (U.P.C.) is used in most retail stores to scan the price of the item. The price of the item is entered into a computer. When the item is scanned, the price will immediately appear on the register. The County Auditor is helping to ensure that the labeled shelf price or the advertised price matches the price appearing at the checkout.


Community Awareness Programs

To increase weights and measures awareness among consumers, County Auditors participate in a variety of outreach or educational programs to help explain the role of the county sealer and the protection consumers and merchants receive. The purpose of these events is for citizens to realize they have rights as well as responsibilities in the market place.


Gas Pumps

Fuel is sold by volume in gallons or liters. A computer in the gasoline pump calculates what you owe based on the amount and unit price of the gasoline. Weights and measures officials post a seal to show the equipment was tested and found to be accurate.


Fire Wood

In Ohio, the legal method of sale for fire wood is the cord or fraction of a cord. A “cord” is defined as 128 cubic feet. Fire wood must be labeled in cubic feet or cubic inches.


Consumer Tips

The County Auditor is responsible for testing the accuracy of weighing and measuring devices used in the purchase and sale of commodities.

Here are some useful tips for consumers:

  • When buying an item by count, such as prescription drugs, make sure the label indicates the amount you are to receive.
  • When buying firewood, be sure to request a receipt which has the name, and the address of the vendor, as well as the delivery date, amount delivered, quantity upon which the price is based and the total price of the amount delivered.
  • When purchasing gas, be sure to multiply the price per gallon by the number of gallons so you are sure the price is correct.
  • When purchasing merchandise on a counter scale, remember that the height of the person can cause a difference when reading the indicator on scales that are not electronic.
  • Over-the-counter scales and their quantity value indicators must be in plain view of the customer during transactions.
  • Look for the current year Weights and Measures seals on all weighing devices.