|Real Estate Records & Taxation
As Chief Assessor, the County Auditor is
required by Ohio Revised Code to set a fair market value on all real property
parcels in the county for taxing purposes. State Law requires the entire county
is appraised and every parcel visited every six years during a sexiennial
Coshocton County is scheduled for a county-wide reappraisal in tax
year 2015, payable in 2016
. Three years after each
appraisal, the records are adjusted upon recommendation of the Ohio Department
of Taxation. This triennial update is not done by property inspection, but
rather by sales to county market value ratio.
The last triennial update was completed in tax year 2012, payable in
2013. Every time either a reappraisal or triennial is done, the
Department of Taxation also orders the County Auditor to implement the newest
set of soil values for CAUV purposes
Between mandatory reappraisals or updates, property values
when a form is filed to report new construction, destruction or
demolition of structures, or to request a board of revision review. It
is the property owner's responsibility to file the new construction or
destruction forms to keep their records up to date between appraisals,
to remove taxes on destroyed structures and to avoid penalties. Forms
for reporting new construction or demolition are available on the links
to the left or on the On-line Forms link.
Notice of Building Improvement
or New Construction
Ohio Revised Code (ORC) Section 5713.17 makes it mandatory that any construction or improvement costing $2,000.00 or more shall be reported to the County Auditor within sixty (60) days from its beginning to avoid a 50% penalty. Please report any new buildings not on the tax records to avoid this additional penalty.
Destruction Form for Destroyed or
An application for a deduction from the current year’s value must be filed by Dec. 31 for property that is destroyed or damaged in the first nine months of the year. For property damaged in the last three months of the year, the filing deadline is Jan. 31 of the following year. This form should be filed with the county auditor of the county in which the property is located. Any deduction from value approved will affect the tax bills due the following year. The amount of the deduction equals a percentage of the reduction in value caused by the damage or destruction. That percentage is determined by the calendar quarter in which the damage occurred. See the back of the destruction form for the filing deadline and percentage deduction allowed for each calendar quarter.
Are you planning on building a commercial building?
All commercial work (that includes renovation in existing buildings) should be submitted to the Mid-East Ohio Building Department for approval prior to the start of construction. This process involves filling out an application and providing clear direction on the scope of work planned (drawings/sketches/cut sheets/etc.) Currently, there are many projects that are found already in process that have no Approval (permit). When this happens the owner may incur additional costs.
Information regarding tax reduction programs are also available by
clicking on the appropriate links to the left. There are several
reductions available for taxpayers who qualify.