To receive the Owner Occupied tax reduction you must:

(1) own the home,

(2) occupy the home as your principal place of residence and

(3) apply for the Homestead Reduction with the County Auditor between January 1 st and the first Monday in June.

The reduction applies to the homesite and the home itself. It does not apply to:

(1) rental homes or apartments,

(2) homes occupied by someone other than the owner,

(3) homes owned by corporations, partnerships, associations or groups,

(4) units within a building primarily for retail, commercial or other non-residential purposes,

(5) manufactured or mobile homes purchased prior to 2000,

(6) excess acreage over one acre.

Please check your tax bills to see if you are already receiving the reduction. Applications may be picked up from and filed with the County Auditor’s office between January 1 and the first Monday in June each year.

Pickaway County Board of Revision

Brad Washburn, Secretary 

110 Island Road Suite F

Circleville, Ohio 43113

Tel. (740) 474-4765

Fax. (740) 474-4956

Brad Washburn

Pickaway County Auditor

Gary Scherer

Pickaway County Commissioner

Ellery Elick

Pickaway County Treasurer

The conveyance fee in Pickaway County is $3.00 per thousand. This is for both Real Estate and Manufactured Homes.

The Current Agricultural Use Valuation (CAUV) program provides a substantial reduction in the valuation of land that is exclusively dedicated to agricultural purposes.

Initial and renewal applications may be filed after January 1st. There is a one-time fee of $25 for initial applications. Checks must be payable to Brad Washburn, Pickaway County Auditor and should be forwarded to 110 Island Rd, Suite F Circleville, Ohio 43113. All initial applications for CAUV must be filed prior to the first Monday in March.

There is no charge for renewal applications for land already on the CAUV program. Renewal applications must be filed prior to the first Monday in March.

Land that is removed from the CAUV program is charged a recoupment charge equal the savings for three years that resulted from participation in the CAUV valuation versus valuation outside of the program.

Frequently Asked Questions

Are all farms in Ohio used exclusively for agricultural purposes eligible to be taxed on their current agricultural use value?

Yes, if they contain 10 acres or more exclusive of any homesite. Those under 10 acres can qualify if the land has produced a gross income for the past three years of at least $2,500 each year or should reasonably be expected to produce that much during the current year.

Will all farms automatically be valued on a CAUV basis?

No. Applications must be made each year at the Pickaway County Auditor's office.

What does an owner have to do to be taxed on the Current Agricultural Use Value?

File an application with the County Auditor between the first Monday in January and the first Monday in March and pay a one-time application fee of $25. There is no annual renewal fee.

What qualifies as land devoted exclusively to agricultural use?

1. It qualifies if more than 10 acres are devoted exclusively to commercial production of field crops; tobacco, fruit, vegetables, timber, nursery stock, ornamental trees, sod or flowers; or if it qualified for a land retirement or conservation program under an agreement with the federal government.
   
2. If less than 10 acres, it qualifies if, during the past three years, it produced a gross income of at least $2,500 each year or has an anticipated gross income of such amount during the current year.

Do you have to own a farm for three years before you can apply?

No. The farm must qualify not the owner.

How often is real estate appraised for tax assessment purposes?

Reevaluations occur every three years.

Is the taxable values the same as appraised value?

No. In Ohio, tax value, or tax assessed value, is 35% of the appraised market value.

How were farms valued before this law was enacted?

On the basis of estimated market value.

How does CAUV valuation differ from fair market value?

The fair market value approach depends upon the comparison of sales of similarly situated farms and where the highest and best use sets value. The CAUV method depends upon capitalizing the expected net income from farming.

Will some farms have lower appraised values using the CAUV?

Yes. The fair market value reflects what a buyer is willing to pay regardless of the farm's agricultural production capability.

Are the term's "tracts", "lots" and "parcels" used interchangeably?

For the purpose of this act they are.

Some land used exclusively for timber production has been taxed at a lower rate for many years. How does this affect the new act?

Woodland is not eligible for tax savings under both laws. An owner must choose one or the other. On parcels of 10 acres or more, timber qualifies for the CAUV program, meeting the commercial production test.

What are the liabilities if incorrect information is given?

If you knowingly give false information on an application, you are guilty of a misdemeanor of the first degree.

What happens if the land is converted into a non-qualifying use?

The owner is required to pay the tax savings for the last three years that resulted from the land being valued under the CAUV program.

What causes one to become subject to recoupment?

Failure to reapply for CAUV tax appraisal or if a change in use occurs so that the land is not devoted exclusively to agricultural purposes.

Do golf courses qualify under the CAUV?

No.

Does raising race horses or saddle horses qualify?

Yes. This is a type of animal husbandry. However, a racetrack does not qualify.

Do greenhouses qualify?

Yes. As long as it meets the CAUV income requirements.

Do garden stores qualify?

No.

Does aquaculture qualify?

Yes, the raising of plants or animals as fish or shellfish in or under the sea, lake or river or other body of water.

Does apiculture qualify?

Yes. The raising and care of bees qualifies.

Requirements:

To Be Eligible You Must:

1. Be 65 years old (or older) during the application period.
2. Own and occupy your home or manufactured home as of January 1 of the next year as your principal place of residence.
   
3. If you are not 65 years old, you must be 100% totally and permanently disabled and show proof of disability.
   
4. Income does not exceed $36,100 in the year 2022.
   

Applications must be filed between the first Monday in January and the last day of December.

Significant changes in the manner in which manufactured and mobile homes are taxed took place on January 1, 2000. Manufactured homes purchased after that date will be taxed like real property. If you purchased your home before January 1, 2000 you now have the option of converting to this new taxation method.

Methods of Taxation

There are now two different methods of taxing manufactured homes:

Depreciation Method - This is the method that has been used for all manufactured homes. The sale price of the home is reduced to either 80% for a furnished home or 95% for an unfurnished home. A depreciation allowance of 5% per year is then applied to the reduced sales price until a maximum depreciation allowance of 35% for furnished homes or 50% for unfurnished homes is reached. This depreciated amount is then multiplied by 40% to create the assessed or "taxable" value. The assessed value is then multiplied by the full tax rate to determine the amount of annual taxes that are billed semi-annually. Manufactured homes acquired prior to Jan. 1, 2000 may stay on this method or may elect to change to the new Appraisal method.

Appraisal Method – A manufactured home that is purchased after Jan. 1, 2000 will be taxed using the Appraisal method. In addition, owners of existing manufactured homes may elect to convert to this method.

Under this method manufactured home owners will pay a manufactured home tax that is like real property tax. The values of these homes will be adjusted every three years to their estimate market value. The estimated market value of the home will be multiplied by 35% to create an assessed or "taxable" value for the property. This value will then be multiplied by the effective tax rate to determine the amount of tax that will be billed semi-annually.

The manufactured home owners that are taxed using this method will also be entitled to a 10% rollback and a 2.5% reduction of the taxes billed semi-annually.

Converting to the Appraisal Method

Owners of manufactured homes acquired prior to January 1, 2000 may choose to convert to the appraisal method, however, you may only change once. To do so all taxes must be paid prior to conversion and a form available in the Auditor’s office must be completed. Transfers after Jan. 1, 2000 will automatically convert to the appraisal method. Contact the Auditor’s Office if you are interested in converting.

Converting to Real Estate

Certain manufactured home owners may be eligible to have their home taxed as real estate. To do so, you must meet a certain criteria, generally speaking the home must be affixed to a permanent foundation and the owner of the home must also own the land. All taxes must be paid, and the title of the manufactured home must be inactivated and surrendered to the Title Office. Contact the Auditor’s Office if you believe you qualify.

Other Changes

Transfer of Ownership -The County Auditor must transfer used manufactured homes that are sold after January 1, 2000. The sale will be subject to a conveyance fee of $ 3.00 per $1,000 of the sale price. Once the conveyance is paid in the Auditor’s office, the Clerk of Courts can transfer the title without charging sales tax.

Relocation Notice - This notice is required for any manufactured home that is moved on a public road within the state of Ohio. The notice must be attached to the rear of the home during the move. Failure to get this notice can result in a fine of $100.00 for the owner of the home and the person moving the home. A Relocation Notice is available at the County Auditor’s Office for a charge of $5.00. All taxes must be paid on the home at the time the Relocation Notice is issued.

Penalty for Failure to Register a Manufactured Home - All owners of Manufactured homes are required to register their home with the County Auditor’s Office within 30 days after locating in Pickaway County. Failure to do so can result in a $100.00 fine.

Board of Revision - Homeowners taxed under the Appraisal method may appeal the valuation of their manufactured home with the Board of Revisions by filing a complaint between January 1 and March 31.

Interest on Delinquent Taxes - Delinquent taxes on manufactured homes are now subject to interest charges.

Your County Auditor’s office can more fully explain these important changes to you and help you determine if a change to the Appraisal Method would be beneficial to you. Please do not hesitate to contact us.

Pickaway County Auditor, Melissa Betz contracted with Tyler Technologies to collect data and value the entire county for our 2017 reappraisal. The next reappraisal is due in 2023. In 2020 a triennial adjustment to real estate values occurred in accordance with Ohio State Law. The next triennial update will occur in 2026. During the intervening years, changes result from physical changes to the property (new construction), Board of Revisions complaints, or the discovery of incorrect or previously unknown information.

With the exception of the Current Agricultural Use Valuation (CAUV) program, all real property in Ohio is to be valued at its estimated fair market value or the price that it would be expected to bring in an arms length sale.

In addition to the Revaluation and Triennial update duties, the Pickaway County Auditor's Office administers the collection of new construction and the processing of valuation complaints. New Construction duties include:

• Review of building permits issues
  
• Review of parcel land splits and boundary surveys accepted by the Tax Map Department
• Inspection of new construction
• Valuation of new construction
• Valuation of new land configurations (splits, plats, etc.)
• Maintaining real property characteristics

Board of Revision / Appraisal: duties include:

• Review of appeals filed with the Board of Revisions
• Inspection of properties
• Examination of area sales and other necessary data
• Report findings to the Board of Revision, where final value determination is made

A cigarette dealer’s license may be obtained in the County Auditor’s office for a fee of $125.00. To obtain the cigarette dealer's license you must also have a vendor’s license.

The license does not authorize the licensee to engage in the business of trafficking cigarettes at any place in this state other than that specified by the County Auditor. (One license is good for one location)

Any person who employs the use of a motor vehicle to convey a supply of cigarette from place to place for the purpose of offering such cigarettes for sale must obtain a license for each vehicle in each county in which any vehicle is used.

In the event that a business moves, or the business is sold, or an individual or partnership incorporates his own business, or a partnership or corporation is dissolved, the cigarette license issued to a dealer prior to the occurrence of any such event may not be used.

A cigarette dealer’s license may be transferred to a different business or person within the same county, by filing an application with the County Auditor and payment of a one-dollar fee to the County Treasurer.

Cigarette licenses are to be displayed near the product being sold for easy inspection. If cigarettes are being sold in your place of business and you do not have a license or your vending machine does not have one displayed, please contact your local County Auditor’s office.

How much is a dog license?

When should I license my dog?

The annual license renewal period is December 1 through January 31. If you have a new puppy, you must buy a license by the time he reaches three months old. If you have just moved into Pickaway County or if you just acquired a new dog, you must purchase a license within 30 days.

Where do I purchase a dog license?

You can purchase a license online at https://www.doglicenses.us/OH/Pickaway/ by mail or in person at several convenient locations in Pickaway County. Call the Auditor's Office to find out where dog licenses are sold.

Must my dog wear a tag?

YES. Ohio law requires it. The dog warden may impound dogs without tags.

Why do I need to license my dog?

First, Ohio law requires that you license your dog. Second, a license tag attached to your dog's collar proves ownership and is your pet's ticket home if he gets lost.

What if I forget to buy my dog's license during the renewal period of December 1 through January 31?

Ohio law requires a late fee ($15.00 in Pickaway County). Simply pay the fee of $30.00 for the current year's license. There are no provisions in the law to waive the fee.

Can I let my dog run loose if he is licensed?

NO! It is against the law. Ohio law specifies that all dogs must be confined to your property or under reasonable control - such as on a leash when being walked. It is not safe to let your dog roam the neighborhood.

What do I do if I find a lost dog?

If the dog is wearing a current Pickaway County license tag, call the Pickaway County Auditor's Office at 474-4765 to find out the owner's name. If the dog is not wearing a current license tag, call the dog warden at 474-3741.

What if I move?

If you move within Pickaway County, please call 474-4765 with your new address and telephone number so we can keep the information up-to-date. If you move to another county, call that County's Auditor for licensing information.

Regular and limited vendor’s licenses are obtained at the Auditor’s office.

A regular vendor’s license is issued to vendors with a fixed place of business and is only good for one location. The application fee is $25.

Vendor’s licenses are not transferable. A new license is required if you change your name, incorporate, or add a partner. If you change your trade name or d.b.a. name, or the physical location of your business, a new license is not required.

A vendor’s license is canceled by completing line 10 on the final return indicating the last day of business.

Pickaway County sales tax is 7.25%.

Delivery (sales based on delivery of goods and certain services at consumer’s location), Transient (vendors who transport stocks of goods to temporary places of business in order to make sales), and Service (computer services, landscaping, private investigation, 900 numbers, exterminating service, building maintenance, janitorial service, employment service, etc.) vendor’s licenses are obtained through the State of Ohio.