Owners must inform the auditor if the exemption changes | Local News

Property tax exemption changes must be reported to the county auditor

A new law passed by the Ohio General Assembly requires owners of exempt real estate to notify the county auditor if the property “ceases to qualify for exemption.” The law took effect on September 9, 2021 and will apply to owners for the 2022 tax year and every year thereafter.

If a property on the exemption list ceases to qualify for the exemption, the owners of the property are required to notify the county auditor using Form DTE 23N. Upon receipt of the notification, the county auditor will put the property back on the tax list.

County Auditor Jill Thompson will send a notification to each exempt property owner to ensure they are aware of the notification requirement. Athens County currently lists 4,282 exempt parcels with a total value of nearly $478 million in assessed (taxable) value, according to the auditor.

“While a significant portion of this exemption belongs to the state or federal government, there is still a significant portion that does not,” Thompson said in a press release. “It is important that our office is notified when a package is no longer eligible.”

Under the new law, owners who fail to notify the auditor of a change in exempt status will be fined the full amount of the tax reduction for any of the five tax years. previous years in which the property was not entitled to the exemption and belonged to the current owner.

“So far, Ohio law has not imposed a penalty or notification requirement,” Thompson said in the statement. “If a use changes and a property no longer qualifies, we don’t get notified and we have to find out about the change. This change should return properties that are no longer eligible for the tax list more quickly.

Board of Review Receiving Complaints About Property Tax Values

Property owners who disagree with the value assigned to their property have until Tuesday, March 31 to file a complaint with the Athens County Board of Review.

The Ohio property tax complaints procedure is described in Ohio Revised Code § 5715.19. The Board of Review includes the County Auditor, a County Commissioner and a County Treasurer. A lawsuit filed this year seeks to challenge the value of the property as it stood on January 1, 2021. Commercial and residential property values ​​can be challenged under the law.

“One of the best determining factors would be whether your property could sell for the amount it was appraised by the auditor,” Athens County Auditor Jill Thompson said in a press release. . “If the answer is ‘no’, now may be the time to consider filing a dispute.”

Filing a complaint triggers legal proceedings. Filers should carefully read the instructions on the Complaint Form (DTE1) and the Rules and Procedures of the Review Board. Incomplete or incorrect forms may lead to the rejection of the complaint.

If you file a tax appeal, you must provide credible and convincing evidence that the value of your property is different from the value determined by the county auditor. The Review Committee will determine the fair market value based on the evidence submitted and the information you provide. The best way to substantiate an appraisal adjustment is to provide information on recent sales of comparable properties, by submitting an appraisal from a professional appraiser or showing proof of a recent sale of the property.

Providing additional information when filing your complaint can speed up the process and make it easier for the Board of Review to handle your appeal. Complaint forms and additional information can be found on the County Auditor’s website. Owners with questions can contact the county auditor’s office by calling 740-592-3223 or emailing [email protected]

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