Abstracts
Board of Revision
Board of Revision

Morrow County Board of Revision

Patricia K. Davies

48 E. High Street

Mt. Gilead, Ohio 43338

Telephone: (419) 946-4060

Fax: (419) 946-6713


Thomas Whiston

Morrow County Commissioner


Mike Goff

Morrow County Treasurer


Patricia K. Davies

Morrow County Auditor


Board of Revision Minutes:


Additional Resources:

You can download the Board of Revision complaint form Here

You can download the Board of Revision Brochure Here

You can download the Board of Revision Rules of Practice and Procedure Here

You can download the Board of Revision Complaint form for Mobile Home Here

Budget Commission
Budget Commission

The Auditor is the permanent Secretary of the Budget Commission which also includes the County Treasurer and the Prosecutor. It is the responsibility of the Commission to annually review the tax budgets of all taxing districts within the county and to determine that all tax levies are properly authorized and allocated to local governments and libraries.

The Budget Commission will hold regular monthly meetings every second (2nd) and as necessary, fourth (4th) Monday of each month at 1 pm in the Auditor's Office, Room 7, Morrow County Court House. February and August, the meeting shall be on the first Monday in place of the second Monday at 1 pm in the County Commissioners’ Hearing Room. All other Special Meetings called by the Chairman will be posted on the website.


Morrow County Budget Commission

Patricia K. Davies, Secretary

48 E. High Street

Mt. Gilead, Ohio 43338

Telephone: (419) 946-4060

Fax: (419) 946-6713


Budget Commission Members:

Thomas J. Smith, Morrow County Prosecutor

Mike Goff, Morrow County Treasurer

Patricia K. Davies, Morrow County Auditor


Budget Commission Minutes


Rates and Amounts

Library Local Government and Local Government distribution percentages.

The Morrow County Budget Commission has approved the Library Local Government and Local Government distribution percentages. Please find below the letters containing the approved percentages and estimated dollar amounts to be received by the local government entities.


2021


Prior Year

Forfeited Land
Estate Tax
Estate Tax

In Ohio, an Estate Tax return is filed within 15 months of a person’s death. One copy is filed with the Probate Court and a second copy with the County Auditor. Taxes are based on the net value of the decedent’s estate or the gross value minus the debts and administration expenses of the estate. Ohio allows an unlimited marital deduction that allows property to pass from one spouse to another without taxation. Ohio also allows a credit of $13,900 on the taxes due. Taxes are paid at the Auditor’s office. It is strongly recommended that a professional be retained to prepare this return.


The Auditor issues Consent to Transfer Property (Tax Releases) for Estates. These releases notify financial institutions that it may transfer ownership of assets and notifies the Department of Taxation that the estate exists and that an estate tax return may be necessary.


For dates of death on or after January 1st, 2002, an estate with gross assets valued at $338,333 or less is not required to file an Ohio estate tax return.


Beginning January 1st, 2001, regardless of decedent's date of death, Applications for Consent to Transfer Property of a Resident or Non-Resident Decedent will not be required for assets equal to $25,000 or less per account.


The Ohio Estate Tax has been repealed for the estates of individuals dying on or after January 1, 2013. Under this repeal of the Ohio Estate Tax, NO OHIO ESTATE TAX RETURNS should be filed for individuals dying on or after January 1, 2013.


However, the Ohio Estate Tax is still in effect for individuals dying prior to January 1, 2013 who have a gross estate greater than 338,333.00

Chief Fiscal Officer
Financials and Debt

The County Auditor is the Chief Fiscal Officer in each County. It is Honorable Davies' responsibility to account for $80 million received each year and issue more than 9,500 warrants (checks) in payment of all County obligations. The County Auditor is the Chief Payroll Officer of the County issuing over 9,300 payroll warrants.

As Chief Fiscal Officer in each county, the Auditor is required by law to prepare the County's Annual Financial Report.

Morrow County Chief Fiscal Officer

Patricia K. Davies

48 E. High Street

Mt. Gilead, Ohio 43338

Telephone: (419) 946-4060

Fax: (419) 946-6713


Patricia K. Davies, Morrow County Auditor


Financial

Homestead Exemption
Homestead Exemption

What is the Homestead Exemption?

This is a state-wide program, administered by County Auditors under rules established by the Ohio Legislature and the Ohio Department of Taxation. This allows senior citizens (65 or older) as well as permanently and totally disabled homeowners to reduce their real estate taxes by the amount equal to the taxes that would otherwise be charged on $25,000 of the market value of an eligible taxpayer’s homestead or residence. The homestead may include up to one acre of land. Under the changes made by the Ohio Legislature and beginning with applications for tax year 2014, new participants in the program will be subject to an income test to be eligible. The exemption will only be available to those homeowners with household incomes not exceeding $30,500 in Ohio Adjusted Gross Income for the preceding year.


What if I am currently a Homestead Exemption recipient?

EXISTING HOMESTEAD RECIPIENTS WILL CONTINUE TO RECEIVE THE HOMESTEAD EXEMPTION CREDIT WITHOUT BEING SUBJECT TO THE INCOME TEST!

The homestead exemption is “portable” under the new law, meaning that an individual currently receiving the homestead exemption will continue to receive the exemption and will continue to be exempt from the income test even if the individual sells an existing residence and purchases a new residence anywhere in Ohio. The homestead exemption is associated with the individual eligible for the homestead exemption and not a particular residence.

  • If a participant relocates and purchases property anywhere in the state of Ohio, they will qualify for the exemption on the new home provided they show that they were receiving homestead exemption for tax year 2013 (see DTE form 105G). The individual will continue to be exempt from the income test.


What are the qualifications for the Homestead Exemption program under the new guidelines?

You must:

  • Reach the age 65 by December 31st in the year of application, OR be permanently and totally disabled regardless of age on January 1st for the year of application.
  • Own the home or manufactured home as the primary place of residence as of January 1st in year of application.
  • Provide a photocopy of a picture ID for proof of age such as a driver’s license, State of Ohio ID card, or a current or expired passport.
  • Beginning in 2014, your Ohio Adjusted Gross Income from the preceding year must not exceed $30,500.
  • Beginning in 2015, your Ohio Adjusted Gross Income from the preceding year must not exceed $31,000.
  • Beginning in 2016, your Ohio Adjusted Gross Income from the preceding year must not exceed $31,500.
  • Beginning in 2017, your Ohio Adjusted Gross Income from the preceding year must not exceed $31,800.


What is required to be exempt from the Income Test?

IN ORDER TO BE EXEMPT FROM THE INCOME TEST, THE HOMEOWNER MUST EITHER RECEIVE OR BE ELIGIBLE TO RECEIVE THE HOMESTEAD EXEMPTION CREDIT FOR TAX YEAR 2013. Eligible homeowners must have qualified as an applicant for 2013, OR apply as a late applicant for 2013 between the first Monday in January 2014 and the first Monday of June 2014 to secure the homestead exemption for 2013.


How to Apply

Eligible homeowners may apply for the Homestead Exemption with their county auditor. The application form is available from all county auditors, online on the Ohio Department of Taxation website, or by contacting the Ohio Department of Taxation at 800-282-1780. The application form can also be found on our website on the forms page located here.

Please bring along with you:

  • Drivers License or Picture ID.
  • If you are applying under disability, bring a copy of your award letter.
  • If your property is in a trust, we will need a copy of the page that states the name of the trust and whether it is a revocable or irrevocable trust.


A veteran that is 100% disabled can qualify for a $50,000** in valuation reduction without proof of income.

To receive the increased exemption under the bill, a homeowner must be a veteran of the United States armed forces, reserves, or National Guard who was honorably discharged with a service-connected total and permanent disability certified by the United States Department of Veterans Affairs or other federal agency. When applying for the exemption, the veteran must provide written confirmation of the disability from the federal government.

2 1/2% Tax Reduction
Information

2 1/2% Tax Reduction

To receive the 2 ½% 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 1st 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 and (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.

Real Estate Valuation
Information

Morrow County Auditor, Patricia K. Davies contracted with Lexur Appraisal Services 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 Morrow 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


Documents:

Weights & Measures
Information

The weights & measures department is responsible for checking a number of things for accuracy.


Some of these include:

  1. Gas pumps to make sure you are receiving the amount of gas indicated by the pump.
  2. Scales at groceries, meat counters, produce departments and at registers.
  3. Orchards and produce stands scales are checked seasonally.
  4. Scales at schools are certified during certain sporting events.
  5. Doctor’s offices, weight loss clinics, and nursing homes are certified upon request.
  6. Commercial scales at elevators, quarries and stockyards.
  7. Meters on commercial gas trucks (heating oil, gasoline & propane).
  8. Bagged products such as feeds and mulches.

If you are going into business or you are already in business and will be using a scale, please contact our office for more information. Not all scales must be certified.


These services are performed to ensure the consumer is getting the quantity shown on the measuring device. If you believe a gas pump or scale did not perform properly for the goods you received, please contact the Morrow County Auditor’s Office, Weights & Measures Division.


Annual Reports:

Zoning
Information

Zoning Contact Information:

Bennington TownshipCounty Zoning(419) 946-1911
Canaan TownshipCounty Zoning(419) 946-1911
Cardington TownshipLen Robinson(740) 360-5791
Cardington CorporationScott Hines(740) 815-1498
Chester TownshipBrent Russell(740) 358-1057
Congress TownshipCounty Zoning(419) 946-1911
Fulton CorporationVillage Dept.(419) 864-2574
Gilead TownshipCounty Zoning(419) 946-1911
Harmony TownshipCounty Zoning(419) 946-1911
Lincoln TownshipBrent Russel(740) 358-1057
Mt. Gilead CorporationVillage Dept(419) 946-4861
North Bloomfield TownshipCounty Zoning(419) 946-1911
South Bloomfield TownshipJulie Hilton(740) 817-0384
Troy TownshipRon Timmons(419) 362-7670
Westfield TownshipJoel Staley(740) 222-0090
Washington TownshipCounty Zoning(419) 946-1911


At this time, there is no zoning required for:

  • Franklin Township
  • Perry Township
  • Peru Township
Dog License
Information

PUBLIC 1st Notice: Dog License Sales


Three ways to buy Dog Tags and keep your best friend legal:

1. Buy online at: https://www.doglicenses.us/OH/Morrow/

Each current Dog License holder will receive an informational letter in the mail with access code information. Online Sales start after December 1.


2. Buy by Mail (Checks only – NO cash): mail to Morrow County Auditor Patricia K. Davies, 48 East High Street, Mt. Gilead, Ohio 43338: current dog license holders will be mailed a renewal form; return the bottom portion signed, verify & update information on all dogs and include a check with postage added or self-addressed & stamped envelope.

Printable License Form: Dog License Application


3. RED Drop Box at the Court House: current dog license holders will be mailed a renewal form; return the bottom portion signed, verify & update information on all dogs and include a check with postage added or self-addressed & stamped envelope.


Tag Renewals

Ohio Law (ORC 955.21) requires that licenses be renewed each year between December 1st and January 31st.


Fees set by the Board of Morrow County Commissioners

Adult Dog License - $18.00 PER DOG due by January 31st (late fee of $18.00 per dog will apply if not postmarked by due date).

Kennel License - $90 for five tags and is available through the Auditor's Office ONLY with Dog Warden Inspection Letter (additional tags may be purchased for $1.00 each) due by January 31st (late fee of $90.00 and $1.00 each tag will apply if not postmarked by due date).

A duplicate license is only $5.00 to transfer a current license to a new owner is only $5.00

We ask all dog owners to place the new dog tag on the dog’s collar immediately to help insure your dog’s safe return home.


Current Licenses Outside Morrow County

If you move to Morrow County from another county within Ohio we will honor the license until it is expired. If you move here from another state you are required to purchase a license within 30 days.


Lost Dogs

Dog licenses are designed to assist in the location and return of a lost pet. The online payments website will allow a search by dog license # to assist in returning lost dogs to their owners.


Some important questions and answers regarding the licensing of your dog:

Why License Your Dog?

IT's THE LAW!


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.


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 Morrow County license tag, call the Morrow County Auditor's Office at 946-4060 to find out the owner's name. If the dog is not wearing a current license tag, call the dog warden at 946-1747.


What if I move?

If you move within Morrow County, please call 946-4060 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.

Vendor's License
Information

Every Ohio retailer (vendor) making taxable retail sales must obtain a vendor’s license, collect sales tax, file tax returns with payment of tax collected, and maintain complete records of transactions.


Regular Vendor's License

Issued by the County Auditor to vendors with a fixed place of business in Ohio. Vendors must have one regular vendor’s license for each sales location. $25.00 Application Fee – No Annual Renewal


A Transient Vendor's License

Issued by the Ohio Department of Taxation to vendors who transport stocks of goods to temporary places of business or exhibits in a county where they have no fixed place of business in order to make sales. $25.00 Application Fee – No Annual Renewal

Dept of Taxation Vendor Licenses (http://www.tax.ohio.gov/sales_and_use.aspx)


Is A Vendor's License Transferable?

You must have an active regular vendor’s license for each fixed place of business from which taxable retail sales are made. A regular vendor's license, which is issued by the County Auditor to cover a fixed place of business, may be transferred from one existing business location to another when you move an existing business to a new location within the same county. If the business location is being moved to a different county, a new regular vendor’s license must be obtained from the County Auditor of the different county. A vendor who is moving an existing business to a new location within the same county and wishes to transfer the existing regular vendor’s license must submit a transfer application. These applications can be obtained at the County Auditor’s Office, 419-946-4060, or at the Ohio Department of Taxation, 1-800-282-1782. If approved, the Department of Taxation will update its file, issue a transfer license, and advise the County Auditor. There is no fee for transferring a regular vendor’s license from one location to another within the same county.

Any change in ownership (sole proprietor to partnership, partnership to corporation, corporation to sole proprietor, partnership to sole proprietor, etc) requires a new license.

A change in mailing address does not require a new license.

If you are required to obtain a new vendor’s license due to a change in ownership or location, a final return must be filed within fifteen days of the last day of business under the original vendor's license.


How Do I Cancel A Vendor's License?

If a vendor stops making taxable retail sales, a final return must be filed and all taxes must be paid within 15 days of the final sale. Vendors must complete the space provided on the final return, indicating the last day of business.


Filing Sales Tax Returns Online With The State

www.obg.ohio.gov

Sales tax: 866-644-6468

Conveyance Fee
Information
Local Government
Information

Links

County Financial

Current Year Documents

Forms:

Prior Year Documents

Distribution

CARES Act - Corona Relief Fund

Real Estate Settlements

Mobile Home Settlements

Special Assessments

IRP Excess Compensation

Schools

Monthly Distribution

2021

Libraries:

Township and Corporations/Villages:

January

February

March

April

May

June

July


 

Prior Year Monthly Distribution

CAUV Program
Information and Forms

Forms

The Current Agricultural Use Valuation 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 Patricia K. Davies, Morrow County Auditor and should be forwarded to 48 E. High Street, Mt. Gilead, Ohio 43338. 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.


Questions & Answers

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. All parcels must be farmed for 3 consecutive years prior to signing up for CAUV.


Will all farms automatically be valued on a CAUV basis?

No. Applications must be made each year at the Morrow 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.


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.


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.

Levy Information
Levy Information

Replacement Levy

This actually replaces the levy that is currently voted in. This can be a replacement with an increase or decrease or exactly the same millage. Usually this is done when the original levy went on many years prior. This actually works like a new levy, because a levy reduces each year to accommodate the new values. Example: In 1990 a 2 mill levy was voted in, but currently it is reduced to a 0.589000, therefore you are basically paying a half mill levy versus a 2 full mill levy. See the difference of a $100,000 dollar market value home:


100,000 x 35% = 35,000 35,000 x .000589000 = $20.62 / year for taxes on this levy

100,000 x 35% = 35,000 35,000 x .002 = $70.00 / year for taxes on this replacement levy

70.00 - 20.62 = $49.38 increase in taxes you pay, should the replacement levy pass.


Continuing Levy

This is a levy that if it passes it is on the books forever. The only way to get this levy off is to file a petition and have another vote to remove it from the books. This levy will be reduced (reduction factored by the state of Ohio) yearly, to accomodate the raise in values.


New Levy

This is a New Tax. Should it pass you will pay more taxes. To figure the amount of the tax for your property, see below:

Take your current Market Value x 35%, the 35% figure you come up with is known as your assessed value. This is the value you will actually see on your tax bill. You can also call the County Auditor's Office and find out the market and/or assessed value of your property.


For a 1 mill levy take the assessed value times .001,

For a 2 mill levy take the assessed value times .002, etc., etc.

Now, for a 1/2 mill levy take the assessed value times .0005

For a .60 levy take the assessed value times .0006.


Example

80,000 (market value) x 35% = 28,000

28,000 x .0006 = $16.80 = Taxes per year, on a .60 levy.


Renewal Levy

This is just a renewal of the current tax on the books. This will not raise your taxes.


Additional Levy

Works the same as a New levy. Currently you already have a levy on for the specified reason for the levy. This would be in addition to the current levy on the books.



Should you have any questions on tax levies, or need assistance, you can contact the Morrow County Auditor's Office at (419) 946-4060. We will be glad to assist you on any current tax levies that are to be placed on the Ballots for election. We encourage an informed voter.

Cigarette Dealer
License Information

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.


Cell Towers
Manufactured Homes
Manufactured Homes

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 $4.00 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 Morrow 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.

Tax Rates
Unclaimed Money