The Allen County Auditor’s Office Ben E. Diepenbrock, CPA Allen County Auditor.

The Allen County Auditor’s The Allen County Auditor’s OfficeOffice

Ben E. Diepenbrock, CPABen E. Diepenbrock, CPA

Allen County AuditorAllen County Auditor

The County Auditor’s Role in The County Auditor’s Role in the Local Government the Local Government

Budgetary Budgetary ProcessProcess What information does the auditor What information does the auditor

have?have? What does the auditor need from What does the auditor need from

me?me?

Functions of the County Functions of the County AuditorAuditor

The Auditor is the County’s chief financial The Auditor is the County’s chief financial officer, elected by the voters of Allen County. officer, elected by the voters of Allen County.

Responsibilities include accounting, Responsibilities include accounting, maintenance of financial records and records maintenance of financial records and records of county assets, additional payments made of county assets, additional payments made by the county, real estate appraisals, by the county, real estate appraisals, inspection and licensing of scales and gas inspection and licensing of scales and gas pumps, and sale of licenses for dog tags, pumps, and sale of licenses for dog tags, vendor, cigarette dealer and specialized vendor, cigarette dealer and specialized goods. goods.

The Auditor’s Office also disburses all The Auditor’s Office also disburses all warrants authorizing spending of county warrants authorizing spending of county funds, including payroll. The Auditor’s staff funds, including payroll. The Auditor’s staff writes approximately 70,000 warrants writes approximately 70,000 warrants (checks) annually.(checks) annually.

Chief Assessor:Chief Assessor:Real Estate and Manufactured Real Estate and Manufactured

HomesHomes As chief assessor, the Auditor must As chief assessor, the Auditor must

conduct reappraisals of real property conduct reappraisals of real property and manufactured home values every and manufactured home values every six years. Updates of these values are six years. Updates of these values are conducted every three years. Taxes conducted every three years. Taxes are then assessed from the values.are then assessed from the values.

Thereafter, municipalities, townships Thereafter, municipalities, townships and school district receive their and school district receive their proportionate shares of real estate and proportionate shares of real estate and manufactured home property taxes. manufactured home property taxes.

Chief Assessor (cont’d)Chief Assessor (cont’d)

The most recent reappraisal process The most recent reappraisal process was completed in 2003. The new real was completed in 2003. The new real estate values went into effect on the estate values went into effect on the 2004 billing. You can view the values 2004 billing. You can view the values on your property here today or via on your property here today or via the Auditor’s website: the Auditor’s website:

www.allencountyauditorohio.comwww.allencountyauditorohio.com

Real Estate Facts- ValueReal Estate Facts- Value

The real property tax base is the The real property tax base is the taxable (assessed) value of land and taxable (assessed) value of land and improvements.improvements.

The taxable value is 35% of the true The taxable value is 35% of the true (market) value, except for certain (market) value, except for certain land devoted exclusively to land devoted exclusively to agricultural use.agricultural use.

Real Estate- ExemptionsReal Estate- Exemptions

Land devoted exclusively to Land devoted exclusively to current current agricultural useagricultural use may be valued may be valued according to current use instead of “highest according to current use instead of “highest & best” use.& best” use.

The following requirements must be made The following requirements must be made for 3 years prior to the year in which for 3 years prior to the year in which application is made: application is made:

1.1. Ten acres or moreTen acres or more2.2. Or ten or less acres and produce an average Or ten or less acres and produce an average

yearly gross income of at least $2,500.00.yearly gross income of at least $2,500.00.

Real Estate- Homestead Real Estate- Homestead ExemptionExemption

Qualified homeowners who are at least Qualified homeowners who are at least 65 years or older or are permanently 65 years or older or are permanently disabled, or to surviving spouses that are disabled, or to surviving spouses that are at least 59 years of age if the deceased at least 59 years of age if the deceased spouse had previously received the spouse had previously received the exemption. exemption.

Real Estate- ExemptionsReal Estate- Exemptions

See any of the experienced capable See any of the experienced capable staff members with questions on how staff members with questions on how to file for a real estate tax to file for a real estate tax exemption.exemption.

Real Estate Facts- Tax RatesReal Estate Facts- Tax Rates

Real property tax rates vary with the Real property tax rates vary with the taxing jurisdiction.taxing jurisdiction.

The total tax rate includes all levies The total tax rate includes all levies enacted by a legislative authority or enacted by a legislative authority or approved by the voters for all taxing approved by the voters for all taxing jurisdictions in which the property is jurisdictions in which the property is located.located.

ALLEN COUNTY

Real Estate Facts- Tax Rate Real Estate Facts- Tax Rate Comparison by CountyComparison by County

0

20

40

60

80

100

120

Average 2003 Tax Rate By County

AllenAuglaizeCuyahogaFranklinHancockHardinLucasMercerMontgomeryPauldingPutnamVan Wert

Real Estate FAQSReal Estate FAQS

Q: When are my taxes due? Q: When are my taxes due?

Do I have to pay the whole year at one time?Do I have to pay the whole year at one time?

A: Taxes are due in February and July.A: Taxes are due in February and July.

No, half is due in February and half is due in No, half is due in February and half is due in July. You do have the option to pay the full July. You do have the option to pay the full year in February. Payment options are also year in February. Payment options are also available with the Allen County Treasurer.available with the Allen County Treasurer.

Real Estate FAQSReal Estate FAQSQ: I just bought a new property. What Q: I just bought a new property. What

do I have to do?do I have to do?

A: A new deed has to be drawn up by A: A new deed has to be drawn up by an attorney and then brought in to an attorney and then brought in to the Auditor’s office to be transferred. the Auditor’s office to be transferred. This transfer helps the Auditor know This transfer helps the Auditor know who owns every parcel in the county. who owns every parcel in the county. The cost to transfer a deed is $3.00 The cost to transfer a deed is $3.00 per thousand of the selling price. per thousand of the selling price.


Q: How does the Auditor’s Office Q: How does the Auditor’s Office determine the value of my home & determine the value of my home & land?land?

A: We use a group of highly qualified A: We use a group of highly qualified appraisers to determine the value of appraisers to determine the value of each parcel in Allen County.each parcel in Allen County.


Q: If I disagree about the value Q: If I disagree about the value assigned to my parcel, what do I do?assigned to my parcel, what do I do?

A: You can file a complaint of A: You can file a complaint of assessment in the Auditor’s Office assessment in the Auditor’s Office between January 1 and March 31 of between January 1 and March 31 of each year. The Board of Revision will each year. The Board of Revision will hear your complaint in May.hear your complaint in May.


Q: Who is the Board of Revision Q: Who is the Board of Revision (BOR)?(BOR)?

A: The BOR is composed of the A: The BOR is composed of the Auditor, Treasurer and the President Auditor, Treasurer and the President of the Board of Commissioners.of the Board of Commissioners.


Q: What do I do if my home is destroyed?Q: What do I do if my home is destroyed?

A: Notify the Auditor’s as soon as you can.A: Notify the Auditor’s as soon as you can.

We can make a reduction on your next We can make a reduction on your next year tax bill. The amount of reduction is year tax bill. The amount of reduction is based on the date the building was based on the date the building was destroyed.destroyed.

Manufactured Homes FactsManufactured Homes Facts

All manufactured homes must be All manufactured homes must be registered with the Allen County Auditor’s registered with the Allen County Auditor’s Office with in 30 days of placement or with Office with in 30 days of placement or with in 30 days of being sold. A copy of the title in 30 days of being sold. A copy of the title must be brought or sent to the office. must be brought or sent to the office.

Taxes are paid based on the market or Taxes are paid based on the market or appraised value of the manufactured appraised value of the manufactured home just like real estate.home just like real estate.

Manufactured Homes FAQ’sManufactured Homes FAQ’s

Q: Does the value on my manufactured Q: Does the value on my manufactured home depreciate each year? home depreciate each year?

A: No, the manufactured home value A: No, the manufactured home value does not automatically depreciate does not automatically depreciate every year. Once the home is every year. Once the home is appraised, we use that value each appraised, we use that value each year to assess taxes unless a drastic year to assess taxes unless a drastic change in the home is made.change in the home is made.


Q: What do I do if my manufactured home is Q: What do I do if my manufactured home is destroyed?destroyed?

A: You will need to bring in proof of A: You will need to bring in proof of destruction (such as fire report or destruction (such as fire report or insurance claim), and the original title. A insurance claim), and the original title. A form will have to be signed by the legal form will have to be signed by the legal owner or representative and the title owner or representative and the title surrendered to the Auditor’s Office as junk.surrendered to the Auditor’s Office as junk.


Q: I just sold my manufactured home Q: I just sold my manufactured home what do I need to do?what do I need to do?

A: You will need to sign off the back of A: You will need to sign off the back of the title in front of a notary. The the title in front of a notary. The buyer will then need to come to the buyer will then need to come to the Auditor’s Office to do the transfer. All Auditor’s Office to do the transfer. All taxes must be paid before a transfer taxes must be paid before a transfer of title can happen.of title can happen.


Q: I just purchased a manufactured home, what do I do?Q: I just purchased a manufactured home, what do I do?A: If you have purchased a NEW manufactured home, A: If you have purchased a NEW manufactured home,

you must get the title and then register by bringing it you must get the title and then register by bringing it to the Auditor’s Office. to the Auditor’s Office. If you have purchased a USED manufactured home, If you have purchased a USED manufactured home, you must bring the title to the Auditor’s office and do you must bring the title to the Auditor’s office and do a conveyance. It’s a short form that must be filled out a conveyance. It’s a short form that must be filled out and signed by the buyer. The taxes will need to be and signed by the buyer. The taxes will need to be paid in full. A conveyance fee will need to be paid at paid in full. A conveyance fee will need to be paid at the time of transfer. It is $3.00 per thousand of the the time of transfer. It is $3.00 per thousand of the purchase price. For example, if you paid $5,000.00 for purchase price. For example, if you paid $5,000.00 for your manufactured home, the conveyance fee would your manufactured home, the conveyance fee would be $15.00. If you have any questions, please contact be $15.00. If you have any questions, please contact us.us.


Q: I am moving my manufactured home Q: I am moving my manufactured home to another location, what do I need to to another location, what do I need to do?do?

A: A relocation permit will have to be A: A relocation permit will have to be purchased prior to moving. The cost purchased prior to moving. The cost for the permit is $5.00. Failure to get a for the permit is $5.00. Failure to get a permit may result in a fine of $100.00 permit may result in a fine of $100.00 on the owner and the mover. on the owner and the mover.

Recorder of TransactionsRecorder of Transactions

The Auditor maintains records of The Auditor maintains records of deed transfers, homestead deed transfers, homestead exemptions, oil and gas wells, special exemptions, oil and gas wells, special assessments and all real property, assessments and all real property, including exempted parcels.including exempted parcels.

InspectorInspector The Auditor inspects commercial The Auditor inspects commercial

weights and measures, such as weights and measures, such as gasoline pumps and grocery scales, gasoline pumps and grocery scales, and certifies them as accurate to and certifies them as accurate to protect consumers. protect consumers.

This certification means that when you This certification means that when you buy a gallon of gas, you should be buy a gallon of gas, you should be getting a gallon of gas.getting a gallon of gas.

Any concerns should be reported to Any concerns should be reported to the Auditor’s Weights and Measures the Auditor’s Weights and Measures specialist.specialist.

License IssuerLicense Issuer Some businesses in the State of Ohio Some businesses in the State of Ohio

are required to obtain a Vendor’s are required to obtain a Vendor’s License in order to conduct their License in order to conduct their business. These businesses must be business. These businesses must be selling a tangible item that is taxable selling a tangible item that is taxable and have a permanent place of sales. and have a permanent place of sales. A Vendor’s License is $25.00.A Vendor’s License is $25.00.

Any dealers in Cigarettes must have Any dealers in Cigarettes must have a Cigarette Dealers License. The a Cigarette Dealers License. The Cigarette License is $30.00. Cigarette License is $30.00.

Dog LicensesDog Licenses According to the Ohio According to the Ohio

Revised Code 955.01, 05 Revised Code 955.01, 05 states “every person who states “every person who owns, keeps or harbors a owns, keeps or harbors a dog dog more than three more than three months of agemonths of age shall on or shall on or after the first day of after the first day of December, but on or before December, but on or before the thirty-first day of the thirty-first day of January of each year, January of each year, register their dog(s) with register their dog(s) with the County Auditor.”the County Auditor.”

Dog Licenses-What’s Dog Licenses-What’s the Purpose of Having the Purpose of Having

One?One?•A dog tag lets the dog warden know if a dog is registered with our office.

•A dog tag can help us find the owner of that dog if someone else finds it.

•If you loose your dog and someone else finds it, we can use the tag number to determine the correct owner and arrange a way to return the dog back to you.

•If you find a dog that has a tag, you can contact our office and we can make arrangements to get you in touch with the proper owners.

Dog Tag FAQSDog Tag FAQS

Q: Where does the money go?Q: Where does the money go?

A: A: Part of the money from dog tag purchases helps the OSU Veterinarian Hospital do research to find medicines for sick animals. Another part of the money is paid to owners of animals that are killed or injured by dog attacks. The rest of the money pays for the Dog Wardens salary, the tags, and the envelopes we send the renewal notices in.


Q: How do I get dog tags?Q: How do I get dog tags?

A: You can call the office and request A: You can call the office and request an application, come into our office, an application, come into our office, request an application today, or go to request an application today, or go to the Allen County Dog Warden’s the Allen County Dog Warden’s Office located at 1165 Seriff Road in Office located at 1165 Seriff Road in Lima.Lima.


Q: If my dog is just an inside dog, do I Q: If my dog is just an inside dog, do I still need tags?still need tags?

A: Yes, all dogs must have a tag no A: Yes, all dogs must have a tag no matter what. matter what.

County Budget CommissionCounty Budget Commission

Composed of the Auditor, Treasurer Composed of the Auditor, Treasurer and Prosecuting Attorney, the County and Prosecuting Attorney, the County Budget Commission oversees tax Budget Commission oversees tax rates established by other political rates established by other political subdivisions within the county.subdivisions within the county.

Board of RevisionBoard of Revision

This board, composed of the Auditor, This board, composed of the Auditor, Treasurer, and one Commissioner, Treasurer, and one Commissioner, hears appeals from property owners hears appeals from property owners challenging their real property challenging their real property values.values.

Chief Payroll OfficerChief Payroll Officer

The Auditor is responsible for The Auditor is responsible for maintaining all payroll records of maintaining all payroll records of county employees and writes about county employees and writes about 27,000 warrants (checks) a year to 27,000 warrants (checks) a year to employees and pays the withholding employees and pays the withholding taxes and pension contributions to taxes and pension contributions to the Federal, State & local the Federal, State & local governments.governments.

Financial ReportsFinancial Reports

After accounting records are closed After accounting records are closed for the year, the Auditor prepares the for the year, the Auditor prepares the annual financial report for Allen annual financial report for Allen County in accordance with generally County in accordance with generally accepted accounting principles.accepted accounting principles.

Quarterly financial reports are Quarterly financial reports are available for viewing on the Auditor’s available for viewing on the Auditor’s website or in the office upon request.website or in the office upon request.

Any suggestions comments or questions are always welcomed. As always, we are here to serve you, the taxpayer.

Thank you for your time and support.

The Allen County Auditor’s Office Ben E. Diepenbrock, CPA Allen County Auditor.

Documents

Transcript of The Allen County Auditor’s Office Ben E. Diepenbrock, CPA Allen County Auditor.