Toledo City Paper sat down with Lucas County Auditor Katie Moline to discuss the County Auditor’s office recently sending out letters indicating proposed revaluations, or proposed new appraised values, for each parcel of real estate in Lucas County. This is a process that is mandated by Ohio law and each County Auditor in all 88 Ohio Counties is required to conduct an appraisal on all parcels of real estate once every 6 years.
The State Department of Taxation, every 6 years, determines an average increase or decrease of property values countywide and has directed that all real estate in Lucas County must increase by an average, across the County, by 29.5%.
How does the revaluation work?
The values in Lucas County increased by 29.5%. Other counties across the State are slated for mandated increases per the Tax Commission — for instance Cuyahoga County (Cleveland) has been assigned an increase of 40% and Franklin County (Columbus) has been assigned an increase of 38%.
There is a calculator on the auditor’s website to see how levies will affect taxes. NOTE: The amount used for the calculator is the current value, NOT the revaluation value. The Auditor cannot do a final tax calculation until the values have been finalized by the State of Ohio Department of Taxation.
Ultimately, the Revaluation process will increase or decrease taxes for real estate based upon the appraised values of real estate in the County. This process occurs, as directed by the Ohio Revised Code, every 6 years. In the intervening 3 year interval, in 2021, the average estimated increase in real estate values across Lucas County was set at a 16.5% increase. However, each owner’s tax bill was only expected to increase on average 2-3%.
House Bill 920, a law from 1975, eases the amount of payments for taxes as many levies are tied to the value of the real estate at the time the levy was passed. Renewal levies, per HB 920, must decrease the millage to have the assessed taxes continue at the same amount, despite any increase in appraised property value. Replacement levies assess taxes at the same millage but multiply the rate by the increased assessed property value.
Is there a way to estimate how the revaluation of real estate impacts real estate taxes?
We use historical data to estimate how real estate taxes may be affected. We have records of all residences that have been built in the County and the attributes (number of bathrooms, bedrooms, etc.) for each. The State of Ohio prescribes the increase amount by county across all 88 counties in Ohio. Lucas County, per the State of Ohio Tax Commissioner. The amount dictated by the Commissioner for Lucas County is 29.5%. Other counties across the State are slated for mandated increases per the Tax Commission — Cuyahoga 40% and Franklin 38% etc.
There is a calculator on the Auditor’s website which shows how levies will affect taxes. NOTE: The amount used for the calculator is the current value NOT the revaluation value as proposed and contained in the recent mailings to Lucas County property owners. Also, the exact tax amounts cannot be known until the State Department of Taxation confirms and certifies the revaluations across the County.
How are the values arrived at as included in the recent letters to real property owners?
Notices that went out take into account residential attributes and out building attributes, such as the addition of a pool or a shed. If the attributes listed for your home or property are not accurate, please let the Auditor’s office know. Their goal is to make sure that all the data is correct. The Auditor takes into account the attributes of each home to arrive at the value of the home and so it is important that they are accurate. There can be differences in valuations which do not take into account all attributes, like the number of bedrooms or bathrooms, or square footage, and that is why we have the informal process underway now to request a review of the proposed revaluation.
The letters sent containing the information about the proposed revaluation appraisals provide instructions on how to initiate or request a property value review – what does the review entail?
Currently, the Auditor’s office staff is in the process of the informal property review which is where we’re making data corrections. Citizens who own real estate can question the fair market value assigned to their property, saying, “I think that based on certain factors, [the property] really should be valued at this amount.”
There are three ways you can let the Auditor’s staff know that you disagree with the revaluation.
1. You can come to an in-person event. The Auditor’s staff will be available at the following dates, times and locations:
- September 23 – 27, 2024: Sylvania Township Hall at 4927 N. Holland-Sylvania Rd. Sylvania, Ohio 43560
- September 30 – October 1, 2024: Oregon Community Room at 5330 Seaman Rd. Oregon, Ohio 43616 from 9:00am to 7:00pm
- October 2 – 4, 2024: Maumee Senior Center at 2430 S. Detroit Ave. Maumee, Ohio 43537
- October 7 – 11, 2024: Holy Trinity Greek Community Hall at 740 Superior St. Toledo, Ohio 43604
- The Auditor’s staff is available by phone at 419-213-4406 Monday through Friday from 9 am until 4:30 pm. We can assist you in filing your disagreement with the revaluation. You can also come to our office at the Government Center in downtown Toledo. We are located on the 6th floor and our staff can assist you in completing the form to contest the revaluation amount.
- You can file advising the Auditor of your disagreement with the revolution from the comfort of your home by going to our website, clicking on the link titled “Reval 2024.”
Based on the informal review and the information filed by the property owners, the Auditor’s staff will review the revaluation and determine if changes or adjustments should be made. However, we are bound by law to adhere to the State Department of Taxation determination that Lucas County property values, as a whole and on average, must have an increase of 29.5%.
If the valuation is still contested by the property owner after the informal review by my office, there will be another chance for property owners to be heard and to change the values by filing for a review before the Lucas County Board of Revision. The formal property value reviews conducted by the Board of Revision will begin in January 2025. The Board of Revision undertakes a formal process and is available to every property owner at any time once the revaluation has been completed.
The Auditor’s staff is requesting that all informal review requests are submitted by real property owners in the County by Oct. 11. That is also the last day of the in-person events, listed above. The determinations concerning the informal reviews will be made by the Auditor’s staff within a few weeks as the revaluations must be submitted to the State by Oct. 31, the end of the month.
Katie Moline Lucas County Auditor
Office: 1 Government Center, Suite 600, Toledo, Oh 43604
Hours: Monday through Friday, 8 am to 4:30 pm Closed Government Holidays
Office phone number: 419-213-4406
Website: https://co.lucas.oh.us/3007/Auditor
