General Information - County Auditor Website, Miami County, Ohio

The Auditor is the permanent Secretary of the Board of Revision which also includes the County Treasurer and the President of the Board of Commissioners. It is the responsibility of the Board of Revision to rule on property assessment prior to the issuance of the real estate tax list. Property valuation complaints are also heard.

If you believe the value we have for your property is inaccurate you can file a complaint with the Board of Revision. Taxpayers may petition the Board of Revision to seek a review of their Real Property Valuation (both residential and commercial). To file a "Complaint Against The Valuation of Real Property" the Ohio Department of Taxation provides that DTE Form 1 must be filed with the County Auditor between January 1st and March 31st. After the Board reviews these petitions the Taxpayers will be notified of the Board's decision regarding their valuation, or scheduled for a formal hearing for a more detailed review.

Our work in setting values is controlled by state law and overseen by the State Tax Commissioner. We do our utmost to get it right. We welcome your help and participation.

Historical Complaint Forms

2023

2022

2021

CAUV/ AG District

Agricultural District

An agricultural district provides protection for farmers from nuisance lawsuits, defer expensive development assessments until the land is changed to a non-agriculture use, and offers state scrutiny of local eminent domain acquisitions in certain cases.

Generally, any agricultural land designated as an agricultural district must meet two criteria. First, the land must be devoted exclusively to agricultural production or devoted to and qualified for payments or other compensation under a federal land retirement or conservation program. Second, the land must either be ten acres or more in size or produce an average yearly gross income of at least twenty-five hundred dollars during a three year period. This status needs to be renewed every five years.

The benefits of enrolling in an agricultural district include:

Nuisance suits protection - Agricultural district status can protect farmers from nuisance lawsuits as long as the farmer is following acceptable best management practices. This can serve as an affirmative defense in frivolous lawsuits for odors and noises associated with agriculture.
Deferring assessments - Another aspect of development that can impact a farm is the extension of water, sewer and electric lines. These lines are usually paid for by the landowner and often assessed on frontage. A farmer with extensive frontage could face costs large enough to require selling a portion of the farm. To prevent that, the law defers the assessments on agricultural district farmland, excluding the homestead, until the land is changed to another use or withdrawn from the agricultural district.
Scrutiny of eminent domain acquisitions - If eminent domain is used on 10 acres or 10 percent of the total agricultural district land, whichever is greater, the law calls for a review by the state director of agriculture to determine if an alternative to the proposed project is possible. The result might be a re-evaluation of the project with less or no agricultural land being taken.

Agricultural District Application

Current Agricultural Use Valuation

For land to qualify for agricultural use valuation, the property must be devoted exclusively to agricultural use for the three calendar years prior to the year-end of filing the application:

Property must Total not less than Ten Acres, or
If less than Ten Acres it must produce an Average Yearly Gross Income of at least twenty-five hundred dollars ($2,500), or evidence of anticipated income of that amount, or
It must be devoted to, and qualified for, payments (or other compensation) under a land retirement or conservation program under an agreement with a federal government agency.

This program is renewed annually and due back by the first Monday in March each year.

Land converted from agricultural use is subject to a recoupment charge equal to the amount of the tax savings on the converted land during the three years immediately preceding the year in which the conversion occurs.

For more details please refer to 5713.30 of the Ohio Revised Code or call the County Auditor's Office at: 937-440-5925

CAUV Application

Forest Land Eligibility

For land to be certified by the Chief of the Division of Forestry as eligible for this program, it must consist of ten contiguous acres of forest trees, and be no less than 125 feet wide and accessible for management and meet the definition for the forest land specified in Rule 1501:3-10-01 of the Administrative Code:

"Forest Land" means land for which the primary purpose is growing, managing and harvesting of a forest crop of commercial species under accepted agricultural systems through natural or artificial reforestation methods and for which there is an approved forest management plan. The forest land shall consist of a stand or stands of commercial species for forest trees which contain at least fifty square feet of basal area or at least three hundred stems per acre which shall be evenly distributed throughout the stand.

For more information, please refer to 5713.22 of the Ohio Revised Code, or contact the Division of Forestry at 440.632.5299, or the Auditor's Office at 937-440-5925

NOTE: Forest Land that is enrolled in the Ohio Forest Tax Law program cannot be enrolled in the Current Agricultural Use Valuation (CAUV) Program

Ohio Society of American Foresters

1933 E. Dublin-Granville Rd., #327

Columbus, OH 43229

www.osafdirectory.com

GIS

Data Downloads

Layers available for download

Parcels

Additional GIS Information may be found on our FTP server at ftp.miamicountyohio.gov/GIS

Note: Accessing this information may require a third-party FTP client.

Licenses

Cigarette License

Cigarette licenses authorize businesses to sell cigarettes to the public. The money collected is then distributed back to local political subdivisions and a portion goes to the State.

Cigarette Licenses are to be renewed annually between the 1st Monday in May and the 3rd Monday in June. The retail dealer only needs to fill out a brief registration form and pay the annual fee of $125.00. The licenses are good for a one-year period that runs from the 4th Monday in May to the 4th Monday of May the next year.

You must have a Vendor license in order to obtain a Cigarette license.

Retail Dealer’s Cigarette licenses may only be purchased at the County Auditor’s Office or by mail. The application form is available below and can be printed out and sent to: Miami County Auditor, 201 W. Main St., Troy, OH 45373 with the licensing fee of $125.00 per physical location. The Auditor’s Office can be reached regarding Retail Dealer’s Cigarette licenses at (937) 440-5944.

Wholesale Dealer’s Cigarette licenses must be purchased from the Ohio Department of Taxation. The Ohio Department of Taxation can be reached at (614) 466-7026. Wholesale Dealer’s Cigarette licenses are now $1,000 as of 2010.

Dog License

Licenses are required for all dogs over the age of three months. Per the Ohio Revised Code (ORC 955.01). The application for registration must be filed by every person who owns, keeps, or harbors a dog within the first 30 days of ownership and annually between December 1 and January 31.

Your dog's license is what helps us get them back home if they happen to venture away from home. Be sure to update your phone number with the Shelter so that we will be able to contact you quickly.

Your dog's license may be purchased at the Auditor's Office Monday through Friday between 8:00 am - 4:00 pm. or at the Miami County Animal Shelter located at 1110 N County Road 25A, Troy or via this 3rd party vender. Dog licenses are also available at selected outposts from December 1 through January 31.

If you have found a stray dog with a Miami County dog license, please call the Shelter (937-332-6919) during business hours. You may contact the Miami County Dispatch Center using the non-emergency number (937-440-9911) after regular business hours.

Any license purchased after 30 days of ownership, or renewed after the annual renewal period between December 1 through January 31 must include a penalty equal to the cost of the license.

Once a license has been purchased, NO REFUNDS will be issued.

2025 Fees

1 year tag - $20.00**

3 year tag - $60.00

Permanent Tag - $200.00 These non-transferable licenses are valid for the life of the licensed pet.

Licenses marked with (**) will double in price after January 31 annually.

Vendor License

Vendor’s licenses are used for the collection of state sales tax.

There are two types of vendor’s licenses as of September 1, 2012: County and Transient.

A County Vendor’s license is required for selling taxable goods or services at a fixed location of business.
A Transient Vendor’s license is for the sale of goods at various shows and markets throughout the state of Ohio.

Define a “fixed location”.

A fixed location is if the same person conducted business at the place of continuously for more than six months or occupied the premises as the person’s permanent residence for more than six months.

What license is required for internet sales?

If the taxpayer maintains one centralized location from which sales are made, a County Vendor’s license should be obtained. The different county rates would be charged and reported separately on the County Vendor’s license.

Where do I get a Vendor’s license?

The Auditor’s Office issues only the County Vendor’s license for business located at a fixed location within Miami County. The County Vendor’s license can be obtained at the Miami County Auditor’s Office at 201 W. Main St., Troy, OH 45373. You can also use the Vendor’s Application link below to fill out the application and either bring or mail it to our office with a check or cash for $25.00, which is a one-time fee as long as your business stays within the county. The Auditor’s Office can be reached regarding County Vendor’s licenses at (937) 440-5944.

Transient Vendor’s Licenses are also $25.00 and are issued by the State of Ohio Department of Taxation. They are available only online or by calling 1-888-405-4089. To get a form or file online, go to:http://www.tax.ohio.gov/sales_and_use.aspx or http://www.tax.ohio.gov/portals/0/forms/sales_and_use/applications-2010/ST_ST1_Disclaimer.pdf

Weights & Measures

General Information

The Auditor is the Sealer of Weights and Measures for the entire County, thus protecting the general public from the possible loss, which may occur from faulty measuring devices, such as scales and pumps. The Miami County Weights and Measures Department inspects many devices for accuracy each year. These devices include gas pumps, deli scales, vehicle scales, fuel oil truck meters, and liquid propane meters, among others. The Auditor is charged with the responsibility of insuring that all State laws relating to weights and measures are strictly enforced. 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 Miami County Auditor’s Office, Weights & Measures Division at 937-440-5950.

Sealers perform “spot-checks” on prepackaged items to test the weight of the contents. The Ohio Department of Agriculture certifies county sealers. A few cities in Ohio employ their own sealers.

Certification

All Weights and Measures Inspectors are required to receive training and certification from the Ohio Department of Agriculture, Division of Weights and Measures. Inspectors must pass a series of 20 tests and 2 exams, as well as attend 8 hours of continuing education class per year to maintain their certification.

Error Rates

Error rates vary within each of Ohio’s 88 counties. Ohio jurisdictions are very responsive to calls. Upon receiving a complaint, a Weights and Measures Official will usually inspect the site within 24 to 48 hours. If an error is found, the facility’s equipment may be temporarily shut down or the operators may be fined. Records are maintained for all reported complaints.

Prepackaged Commodities

All commodities must be marked with a statement declaring net contents. Net weight does not include the weight of the bag, wrapper or container of any kind in which a commodity may be packaged. This is called the tare weight, which must be accounted for before the product is weighed. Inspectors from the State and County periodically check the accuracy of these prepackaged items.

U.P.C. Scanners

The Universal Product Code (U.P.C.) is used in most retail stores to scan the price of the item. The price of the item is entered into a computer. When the item is scanned, the price will immediately appear on the register. The County Auditor is helping to ensure that the labeled shelf price or the advertised price matches the price appearing at the checkout.

Gas Pumps

Fuel is sold by volume in gallons or liters. A computer in the gasoline pump calculates what you owe based on the amount and unit price of the gasoline. Weights and measures officials post a seal to show the equipment was tested and found to be accurate.

Fire Wood

In Ohio, the legal method of sale for fire wood is the cord or fraction of a cord. A “cord” is defined as 128 cubic feet. Fire wood must be labeled in cubic feet or cubic inches.

Consumer Tips

The County Auditor is responsible for testing the accuracy of weighing and measuring devices used in the purchase and sale of commodities.

Here are some useful tips for consumers:

When buying an item by count, such as prescription drugs, make sure the label indicates the amount you are to receive.

When buying firewood, be sure to request a receipt which has the name, and the address of the vendor, as well as the delivery date, amount delivered, quantity upon which the price is based and the total price of the amount delivered.

When purchasing gas, be sure to multiply the price per gallon by the number of gallons so you are sure the price is correct.

When purchasing merchandise on a counter scale, remember that the height of the person can cause a difference when reading the indicator on scales that are not electronic.

Over-the-counter scales and their quantity value indicators must be in plain view of the customer during transactions.

Remember to look for the current year County Auditor seal on weighing and measuring devices for your protection. If in doubt on any weighing and measuring matter, please contact the Miami County Auditor's Weights and Measures Department at 937-440-5950.

Useful Links

Tips for Purchasing Firewood

Homestead

Homestead Exemption

The Homestead Exemption allows senior citizens and permanently and totally disabled Ohioans to reduce their property tax burden by shielding some of the market value of their home from taxation. The exemption, which takes the form of a credit on property tax bills, allows qualifying homeowners to exempt $26,200 of the market value of their home from all local property taxes. For example, through the Homestead Exemption, a home with a market value of $100,000 would be billed as if it is worth $73,800. The exact amount of savings will vary from location to location.

Qualifications

Qualifies under the means-test
Is at least 65 years old or turns 65 in the year for which they apply
Is totally and permanently disabled as of January 1 of the year for which they apply, as certified by a licensed physician or psychologist, or a state or federal agency
Is the surviving spouse of a person who was receiving the previous homestead exemption at the time of death, and where the surviving spouse was at least 59 years old on the date of death.

Homestead Application

Spouse of Public Service Officer Homestead

Am. Sub. House Bill 17, 133rd General Assembly, has created an additional classification of recipient for the homestead exemption and for that recipient has granted an increased reduction. A $52,300 homestead reduction is authorized for surviving spouse of a “public service officer” who has either been killed in the line of duty or died from a fatal injury or illness sustained in the line of duty, including a heart attack. Similar to the homestead exemption for disabled veterans, the credit equals the tax on $52,300 of the true value of a homestead owned and occupied by the public service officer’s surviving spouse, and no income limit applies.

A new classification is found in R.C.323.1 51(G). Under that subsection, a “public service officer” is defined to be a person who is a paramedic, emergency medical technician (including EMT-basic, EMT-I, and “first responder” classes), a paid or volunteer firefighter, or a police officer, sheriff, deputy sheriff, or other class of peace officer as defined in the law governing the authority to arrest or issue citations. The exemption continues until the surviving spouse dies or remarries, and, like the $26,200 homestead exemption and the homestead exemption for disabled veterans, it is portable among homes so long as it applies to only one home at a time. If a surviving spouse also qualifies for the exemption as an elderly or disabled individual or a disabled veteran, the spouse must decide which exemption to apply; they are not cumulative.

In order to qualify, the surviving spouse must provide a letter from either a state pension fund or the department or agency that the public service officer served when the officer died confirming that the officer was killed in the line of duty.

Spouse of Public Service Officer Application

Veterans Homestead Exemption

Am. Sub. House Bill 85, 130th General Assembly, has created an additional classification of recipient for the homestead exemption and for that recipient has granted an increased reduction. A $52,300 homestead reduction is authorized for veterans experiencing service-connected disabilities and qualifying spouses.

A new classification is found in R.C.323.1 51(F). Under that subsection, a "disabled veteran" is defined to be a person who is a veteran of the armed forces of the United States (including the reserve components or the national guard) who has received a permanent total disability rating or a total disability rating for a service-connected disability or combination of service-connected disabilities for which the Code of Federal Regulations identifies as a 100 percent evaluation. If a veteran meets the definition, that person will receive a reduction in taxes equal to the taxes on $52,300 of true value (as opposed to the current homestead reduction of taxes equal to the taxes on $26,200 of true value).

If the homestead qualifies for reduction under the new R.C. 323.152(A) (2) in the year the disabled veteran dies, and the veteran is survived by a spouse who occupied the homestead when the disabled veteran died and who acquires ownership of the homestead, the reduction shall continue through the year in which the surviving spouse dies or remarries.

What to provide?

A copy of your DD-214
A copy of your awards letter
Application

Disabled Veteran Application

Budget Commission

Overview

In each county there is a County Budget Commission. The Auditor is the permanent Secretary of the Budget Commission, which also includes the County Treasurer and the Prosecuting Attorney. The County Auditor prepares estimates of all levies and presents these estimates to the Budget Commission. 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 approves the distribution of the Local Government Fund and ensures that levy monies are collected and properly spent, and carry-over balances are monitored.

Meetings of the County Budget Commission demonstrate a well-placed emphasis on open government and open records. These open meetings reinforce a system of checks and balances where public officials can be held to fulfill their duties as stewards of taxpayer’s money.

Miami County Budget Commission

Matthew W. Gearhardt, Secretary

201 West Main Street

Troy, Ohio 45373

(937) 440-5925

Budget Commission Members:

Anthony E. Kendell, Miami County Prosecutor

James R. Stubbs, Miami County Treasurer

Matthew W. Gearhardt, Miami County Auditor

Application for Extension of Time to Adopt and File the Annual Budget With the County Budget Commission (DTE98)

Rates and Amounts

Library Local Government and Local Government distribution percentages

The Miami 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.

2023

2023 LGF Distribution Percentage

2023 Library Local Government Estimate

Owner Occupancy

Owner Occupancy Tax Reduction

Every property owner who resides in their own property is eligible for an owner-occupied tax reduction on their property tax bill. Homeowners must make an application for this reduction. This is often taken care of at time of transfer of real estate. To receive the owner-occupied tax reduction, you must own and occupy your home as your principal place of residence (domicile) on January 1 of the year you file for the reduction. A homeowner and spouse are entitled to this homestead tax reduction on only one home. The calculation is based on the dwelling and up to one acre of land.

Owner Occupancy Application

Real Estate

Property Appraisal

The Miami County Auditor is mandated by the State to conduct a comprehensive county-wide reappraisal of real estate properties every six years to establish property values for tax purposes, using a uniform approach that produces a fair estimate of what the property would sell for on the open market. There are many things which influence the market value of a property besides comparable sales, such as interest rates, cost of land acquisition, construction and material costs, etc.

On the third year between the six-year reappraisal cycle the state issues to the county auditor percentage updates for property values based upon the current sales amounts in any given area of the county.

Three Approaches of Valuation:

Cost Approach

The cost approach involves estimating the cost of reproducing, or replacing, the building and site improvements. Reproduction cost looks at reproducing a replica property at a given point in time at its full current value. Replacement cost refers to the cost of reproducing improvements of equal quality, meaning that the full reproduction cost is given a functional or economic obsolescence factor to account for the current condition of the improvements. Then the estimated land value is added to the depreciated value of the buildings to reach a total replacement value.

Income Approach

The income approach is often used for commercial and industrial property. The income approach allows the property value to be based on the property's ability to generate and maintain a standard of income for the owner. This method requires the appraiser to analyze the income yields for their relative durability, and relate this to the changing economic environment in the local area. This approach works well since potential buyers are primarily interested in the potential revenue and tax shelter the business will generate. A buyer will weigh the potential return on their investment when purchasing the property. For commercial and industrial vacant land the marked approach may work best.

Market Approach

The market approach involves gathering sales comparison data and relating it to the property being appraised. The appraiser must consider not only the location, but the square feet, quality, design, age, condition, usefulness, and desirability of the property when making comparisons to other properties sold in the area. The ability to generate a list of comparable sales in a given area from the auditor's sales records is very useful in this approach.

Property Class Equalization

The property classes are residential, agricultural, commercial, and industrial. Market value is the most common bases of equalization, where a residential property is not only equalized to other residential property classes, but also to all the other property classes in the area. The market value is the price an intelligent informed person is willing to pay in an arm's length sale for the property. The appraiser must estimate a reasonable price for the property by taking into account all the different property classes and the potential sales value for each property class. In this way all property classes are equalized in a mass appraisal.

Independent Sources that May Help Indicate Real Property Value

Recent sales amounts of similar homes in your immediate neighborhood.
Asking price of homes for sale in a similar neighborhood within a reasonable proximity to your neighborhood.
Realtors can often offer a good indication of market values for properties. (Sometimes the Realtor's listing books can be of help in comparing a certain neighborhood)
Independent appraisals done for banks making mortgage loans or estate settlements. (Note: These can be very conservative to protect the bank's interests or to minimize estate taxes)
Insurance value amounts for coverage on the house, if this amount is updated annually. (Note: Be sure to look at the "Replacement Value" line instead of reproduction cost at the time of the loan)
Home equity loan appraisals. (These too may be conservative)
The total cost to build your new home (including the cost of the land, septic/sewer, well/water, landscaping, and driveway). Note: The market value is not reduced for savings due to owner participation in construction

REASONS TAXES CHANGE

Tax levies: When voters pass new levies, taxes will increase according to the specific millage voted. This the principal reason property taxes increase.

CAUV value adjustments: CAUV Values are established by the State of Ohio Department of Tax Equalization.

New Construction: When a new building is added to or an old building is removed, taxes will increase or decrease accordingly. When changes, such as interior or exterior remodeling, or interior finish, are completed, the value of a property and therefore its taxes, can change

Special Assessment: Special assessments include costs for area-specific items such as installing a new sidewalk in a subdivision, road repairs, sewer or water line replacement, etc.

Homestead: If an owner is currently eligible for the Homestead Exemption program, there could be differences in the income allowances reported from the previous year.

Other Reasons: Change in property use, state mandated revaluations and triennial updates.

Conveyance

Transfer Information

AUDITOR'S OFFICE CONVEYANCE FEE INFORMATION

The conveyance fee is $2.00 per thousand of the purchase price. The transfer fee is $.50 per parcel. Checks must be for the exact amount of conveyance fee or conveyance will not be processed. Form DTE 100 (EX) is needed when claiming exemption from the conveyance fee. Form DTE 100 is needed with a regular money transfer.

RECORDER'S OFFICE INFORMATION

Miami County Recorder's Office

House Bill 525 went into effect July 1st, 2009. This new law (ORC 317.114) creates standardization guidelines for documents that are recorded in this office.

View template for the new Standardization requirements

Tax Levy Definitions

Types of Levies

Additional Levy

Increases taxes and generates additional revenue.
Generally, for a fixed number of year (5 years is most common).

Renewal Levy

Voter approval needed to extend the term of a limited levy when it expires.
Must state the same purpose as the original levy.
The effective rate of the renewal begins from the point where the original levy ended.
Does not increase taxes but generates approximately the same amount of revenue as the year before.

Replacement Levy

Extends the term of a levy when it expires.
Differs from renewal levies because the replacement begins with an effective rate equal to the original effective rate of the levy which it replaces.
Increases taxes, however, not as much as additional levies. For example: A 1.0 mill current expense levy first passed in 2000 is currently being collected at 0.76 mills as a result of increased values. The replacement of this levy would restore the rate to 1.0 mills or an increase of 0.24 mills.
Can be passed with an increase or a decrease of the original millage. For example, a two mill levy originally voted on five years ago, may be put on the ballot now as a replacement with a decrease, if only one mill is currently needed for the same purpose as the original levy.

Emergency Levy

Limited levy proposed up to five years for a specific dollar amount. The millage rate required to produce the dollar amount changes on all types of property if property values change.
Exempt from the 20 mill floor limit.

Bond Levy

Property tax levies used to provide the local revenue for construction purposes. Proceeds from the levy are used to pay the principal and interest on construction bonds. Offered for a specified dollar amount and a specified period of time.
Money can only be used for purpose stated on the ballot (not for operating expenses).

Continuing Levy

Is the same as additional levies, however, is imposed for a continuing period of time with no expiration date.
May be replaced in order to generate additional revenue at any election in any year, however, may only be submitted to the voters once per year.
Levy proposing millage rate or school district income tax that is assessed indefinitely.

Operating Levy

Used to raise funds for any legal expenditure.
Most often used for day-to-day operation of school districts (books, salaries, supplies, equipment, building maintenance, etc.).
May be either for a limited period (i.e., 3 years) or an indefinite period.
Revenue does not increase as market value increases.

Permanent Improvement Levy

Raises funds for a specific permanent improvement(s) (construction and repair of buildings, sidewalks, parking garages, etc.).

Millage

Factor applied to the assessed valuation of real and personal tangible property to produce tax revenue. A mill is defined as one-thousandth (.001) of one dollar or $1.00 for every $1,000.00 of assessed value of property.

Effective Mills

The actual rate of taxation realized when the tax reduction factor reduces the taxes charged by a voted levy.

Reduction Factor

Maintains the existing level of taxes paid on voted millage.
The taxing district collects the same amount of revenue that was voted regardless of increased property values, except for added value from new construction.