Defiance County Auditor
Important Note on Personal Property Tax
Due to the phase-out of personal property tax in Ohio, the 2008 tax return will be the final annual personal property tax return required to be filed.
Duties and Responsibilities of the County Auditor
The County Auditor is the chief fiscal officer of Defiance County. It is her responsibility to account for almost 64 million 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 Defiance County itself and to its twelve townships, three villages, one city, five school districts, one vocational school, one park board, and one library system as well as other County agencies. The Auditor’s general accounting department is the bookkeeper of all County funds and maintains the official records of all receipts, disbursements and fund balances. As Chief Fiscal Officer, the Auditor is required by law to prepare the annual financial report of the County.
It is the County Auditor's responsibility to serve as the paymaster for approximately 480 county employees.
The County Auditor also distributes motor vehicle license fees, gasoline taxes, estate taxes, fines, and local government funds in addition to real estate and personal property taxes.
- Administration and Distribution of Tax Revenues
- Accounting for all County Funds
- Administration of County Payroll for approximately 480 county employees.
Real Estate Assessment
- Defiance County has more than 25,700 separate parcels of real property. It is the duty of the County Auditor’s office to see that every parcel of land and the buildings thereon are fairly and uniformly appraised and then assessed for tax purposes.
- A general reappraisal is mandated by Ohio Law every six years and an update every three years.
- The office maintains a detailed record of the appraisal on each parcel in the County, and these records are open for public inspection.
Real Estate Tax Duplicate and Rates
- Preparation of General Tax List and Duplicate
- Administration of Special Assessments
- Administration of Tax Refunds and Abatements
Under law, the County Auditor cannot and does not raise or lower property taxes. Tax rates are determined by the budgetary requests of each governmental unit, as authorized by a vote of the people, and are computed in strict accordance with procedures required by the State Department of Tax Equalization.
Annually the Auditor prepares the general tax list and duplicate. Your Tax bill is based on the tax rate multiplied by your valuation on this duplicate. This is your proportionate share of the cost of operating your local government including:
These funds may be used for services such as roads, fire and rescue, Senior Center, mental health needs, parks, emergency services, etc.
Ohio law limits the amount of taxation without a vote of the people to what is known as the 10-mill limitation ($10.00 per $1,000 of assessed valuation). Any additional real estate taxes, for any purpose, must be voted by County residents. Your tax rate is an accumulation of all these levies and bond issues.
Special assessments are not a part of your real estate tax, but are included as a separate item on the real estate tax bill. These include such items as:
- Ditch assessments
- Improvement levies (street paving, curbs, lighting, sidewalks, and sewer or water lines)
The Auditor is required by law to keep an accounting of these special assessments, to place them on the tax duplicate as a separate item, and to return the money collected to the village, township or county office that levied the assessment.
Weights & Measures
The County Auditor is the sealer of weights and measures for the entire County, thus protecting the general public from possible losses which may occur from faulty measuring devices, such as scales and pumps. She is charged with the responsibility of insuring that all State laws relating to weights and measures are strictly enforced. One method of enforcement is performing “spot-checks” on prepackaged items to test the accuracy of the weight of the contents.
Information on this site is believed to be accurate but not guaranteed. The Defiance County Auditor disclaims any liability for errors or omissions.