Dialogue with the Auditor's Office on Market Values and Taxes

The previous blog post discussed the letter recently distributed to Forest Hills residents, by the county auditor, which contained essential details concerning property reappraisal, revealed a series of intriguing discoveries that prompted contemplation of the underlying process.
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When crafting the last post it appeared that certain properties within the area exhibited only nominal alterations, and in some cases, even negative adjustments in their property values. In contrast, other properties experienced substantial increases in their appraisal values, with some surging by as much as 80%. Initially, suspicions arose that these fluctuations might be linked to property improvements. However, a thorough examination of the Auditor's website revealed no discernible record of such improvements for these properties.

In pursuit of providing readers with a more comprehensive understanding and deeper insights, a proactive approach was taken to engage with the Auditor's office. Correspondence with the Auditor's office was conducted via email, resulting in valuable information in response to our inquiries. The Auditor's office graciously granted us the permission to share this information with you. Below, you'll find the contents of the email forwarded by the Auditor's office, which illuminates this captivating issue.

Auditor Kelly asked that I respond to your email.

We certainly understand the concern regarding market values and taxes.

Every six years the State of Ohio requires a full reappraisal of Hamilton County. The process of establishing new values is lengthy and requires outside assistance from an approved vendor.

A visual inspection of the property, land review and parcel characteristic adjustments are part of that process.  Oftentimes, through this review, data is corrected. For instance, we may add alterations performed outside the permitting process, or reassign an overall condition to the building based on our visual inspection.

Unfortunately, the mass reappraisal process as dictated by Ohio Law remains an imperfect science. There are over 350,000 parcels in Hamilton County and we recognize that not all new market values are the perfect value given the uniqueness that may present between two side by side properties on the same street. Property owners need to focus on their particular market value and determine if it is reasonable, given recent sales in Anderson Township/Forest Hills Schools.  
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Our website has many tools for research by a property owner. First, at the parcel level, when an owner pulls up a property, there is a sales link in the upper left of the summary page in the "Appraisal Area'' box. Clicking on it will display a list of sales in that appraisal area during the past few years which may have influenced the new value of that parcel. Additionally, we provide the Tax Year Information File, the Property Sales file, the Building file, and the Historic Sales file for more comprehensive research. All are downloadable, sortable files accessed through the Downloads icon on our homepage,  www.hamiltoncountyauditor.org. I suggest you sort by appraisal areas or by tax district (Forest Hills Schools) to get a more detailed account of sales which may have influenced value.

​Perhaps the most telling tool is the tax distribution tab for an individual parcel which shows where the tax dollars collected are distributed and the percentages of each.  In Anderson Township there are quite a few TIF (Tax Increment Financing) parcels.  Here is the definition of TIF:  "TIF allows a local government (county, municipality, or township) to divert future property tax revenue increases from a defined area or district toward an economic development project or public improvement project in the community for a set period of time. The TIF designation does not, however, change the taxpayer's obligation, nor does it change the total valuation on the taxpayer's property. A taxpayer located within a TIF district continues to make payments in an amount equal to the real property tax liability; however those tax payments go directly to the local government instead of going into the county’s general fund. Local governments with TIF properties usually enter into agreements with the local school district(s) to offset the school's loss in tax revenue resulting from the TIF". On the tax distribution tab for a TIF parcel, most of the taxes collected go directly to the Township and then the Township distributes the taxes to each entity (schools, etc.). You would have to get the detailed distribution file for each of those TIF parcels from Anderson Township.

If after a detailed review, a property owner believes the value is incorrect, the next step would be to file a complaint with the Board of Revision. Here is the link: https://hamiltoncountyauditor.org/bor.asp. It is important to note that the complainant must provide evidence to prove the value the complainant believes to be more accurate. The Board of Revision will determine if a different value is supported by evidence submitted. The Board does not have the authority to change tax amounts or tax rates.

Please contact me if you need additional assistance.

Regards, Paula Drake
Hamilton County Auditor’s Office
Operations and Public Records
138 East Court Street, Cincinnati, Ohio 45202

Hopefully you find this information beneficial. You are encouraged to reach out to the auditor's office if you have any concerns or questions regarding your specific property. Your feedback and inquiries are of great significance, and our commitment to providing you with accurate information remains unwavering. We extend our gratitude for your valued membership within our community.