Real Estate Valuation

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