What is the Ohio property tax assessment ratio?

Ohio law sets taxable value at 35% of market (true) value statewide, under Ohio Revised Code §5713.03. Your county auditor must use this ratio when calculating your tax bill.

How much is the Ohio Homestead Reduction in 2026?

For tax year 2026, the general Homestead Reduction shields $29,000 of market value for qualifying owners age 65+, totally disabled, or surviving spouses age 59+ with Ohio Adjusted Gross Income under $41,000. The enhanced amount for 100% disabled veterans and surviving spouses of public-safety officers killed in the line of duty is $58,000 with no income limit. File DTE Form 105A with your county auditor.

When is the Ohio Board of Revision deadline?

Ohio's statutory Board of Revision (BOR) complaint deadline is March 31 for the prior tax year, per ORC §5715.19. Complaints are filed using DTE Form 1 with your county auditor at no cost. Late filings are rejected except in very narrow clerical-error circumstances.

How much is the Ohio real property conveyance fee?

Ohio's conveyance fee has two parts: a mandatory $1.00 per $1,000 state fee (ORC §319.54(F)(3)) and a permissive county levy of up to $3.00 per $1,000 (ORC §322.02). Most Ohio counties charge the full $4.00 per $1,000. A separate $0.50 transfer fee applies per parcel. Filed using DTE Form 100 at the auditor's office at closing.

Who qualifies for Ohio's CAUV agricultural tax break?

Ohio's Current Agricultural Use Value (CAUV) program lets actively farmed land be taxed on its agricultural value rather than its market value. Eligibility requires 10+ acres devoted exclusively to commercial agriculture, or smaller parcels with $2,500+ in gross annual income from agriculture. Apply using DTE Form 109 and renew annually with DTE 109A. Removing land from CAUV triggers recoupment of three years of saved taxes under ORC §5713.34.

Iowa State Auditor: Reports, Records & Office Help

Iowa government oversight · Audit reports, public records and public-fund concerns

Find Audit Reports, Records and the Right Office

Use the Iowa Auditor of State to locate published financial audits, special investigations, performance work, recommendations and reports involving state agencies, cities, counties, schools and other public entities.

This guide explains how to search, read and request records; how to prepare a public-fund misuse report; what the office can legally withhold; and when a county assessor, treasurer, recorder or another state agency is the correct destination.

Start with the quick answer Find an audit report Request public records

IOWA AUDIT REVIEW PIPELINE PUBLIC REPORT FLOW

FINDINGS REVIEW

PUBLISHED

FINANCIAL
AUDIT

SPECIAL
INVESTIGATION

PUBLIC
RECORD

FINDING +
NEXT ACTION

The State Auditor is not a county property office. The Iowa Auditor of State audits public entities and investigates certain public-fund concerns. It does not set individual property values, collect property taxes, record deeds or issue routine zoning decisions.

Quick answer: what can this office help with?

Use the Iowa Auditor of State for published government audit reports, certain financial filings, audit-related public records, performance reviews and suspected misuse of public money. Use the record-owning agency or local county office for property, tax, deed, election or programme-specific records.

1 Need an audit? Search the entity name and fiscal period.

2 Need an unpublished record? Prepare a specific Chapter 22 request.

3 Suspect public-fund misuse? Preserve facts and supporting records.

4 Wrong office? Route the task before submitting.

Main office

515-281-5834

State Capitol Building, Des Moines, IA 50319

Published hours

8:00 a.m.–4:30 p.m.

Monday through Friday.

Current Auditor

Rob Sand

Current as of August 5, 2026; verify after an election or transition.

To search reports, begin with the complete government entity name and then narrow by year or report type. The Auditor’s report search is the primary tool; the Iowa Legislature publication page is a useful official second search.

Search Auditor of State reports Search Legislature audit reports

Choose the task you need to complete

The article is arranged around user actions rather than a directory of unexplained links.

Avoid a misdirected request

Is the Iowa Auditor of State the correct office?

Correct destination for common Iowa records and government questions
What you need	Usually contact	Why
Audit of a state agency, city, county or school	Iowa Auditor of State	The office publishes financial audits, special investigations, recommendations and other oversight reports.
Underlying Auditor work papers or correspondence	Iowa Auditor of State	The office determines whether the requested records are public, confidential or part of preliminary work.
Property assessment or valuation	County or city assessor	The State Auditor does not appraise individual real property.
Property-tax payment or delinquency	County treasurer	Treasurers collect and post property-tax payments.
Deed, mortgage, lien or land record	County recorder	Recorded real-estate instruments are maintained locally.
Voter registration or local election administration	County auditor or Iowa Secretary of State	County auditors have election-related duties that are separate from the State Auditor.
A state programme’s case or licensing record	The programme agency	The agency that created and maintains the record is normally the custodian.
Help with an open-records dispute	Iowa Public Information Board	IPIB provides Chapter 21 and Chapter 22 guidance and handles qualifying complaints.

Routing shortcut: Ask who created, received or maintains the exact record. That body is usually the best first records custodian.

Official report-search workflow

Find an Iowa government audit report

Write down the formal entity name Use the legal name of the city, county, school district, community college, state department, authority or other public body.

Search the Auditor’s report database Enter the distinctive entity name without adding unnecessary words such as “audit report.”

Broaden the search when necessary Try a shorter name, prior name, acronym, city name, county name or government type.

Check both dates The fiscal period covered by an audit can be much earlier than the date the report was released.

Verify the report type Distinguish an annual financial audit from a special investigation, periodic examination, reaudit or recommendations report.

Open and save the complete PDF Record the exact title, entity, period, release date and report type before sharing or citing it.

Run a second official search Check the Iowa Legislature audit-report page when the Auditor database does not immediately reveal the document.

Search examples

City or county

Search the entity name first, such as “City of ___” or “___ County.”

School district

Try the complete independent or community school district name and then a shorter city-based version.

State department

Search both the full department name and its commonly used acronym.

Date-search tip: A report released in 2026 may examine a fiscal year ending in 2025 or earlier. Read the cover page instead of assuming the release year is the audited year.

After preparing the entity name and time period, use the official Auditor search. Use the Legislature publication page as an official alternative listing rather than a third-party document host.

Open official audit-report search Check Legislature publications

Report-type decoder

Understand what kind of report you found

Common Iowa Auditor report types
Report type	Main purpose	What readers should examine
Financial audit	Examines financial statements, records and applicable compliance for a defined period.	Opinion, statements, notes, internal-control findings and compliance findings.
Agreed-upon procedures	Performs specific procedures agreed with the requesting parties rather than a complete financial-statement audit.	The procedures performed, factual results and stated limitations.
Periodic examination	Reviews selected transactions, processes and compliance for certain smaller governmental entities.	Scope, exceptions, recommendations and entity responses.
Special investigation	Examines suspected misuse, missing funds, improper disbursements or other defined concerns.	Background, methodology, identified transactions, conclusions and referrals.
Reaudit	Performs additional examination after concerns with prior work, findings or circumstances.	Reason for the reaudit, expanded procedures and changes from earlier conclusions.
Recommendations report	Communicates internal-control, compliance or operational recommendations.	Each recommendation, management response and whether the issue was repeated.
Performance audit or review	Evaluates efficiency, effectiveness, economy or defined programme outcomes.	Objectives, criteria, evidence, findings and recommended corrective actions.

A special-investigation amount is not automatically a final legal judgment. Read how the amount was calculated and whether it represents unsupported, improper, undeposited or otherwise identified transactions. Criminal liability, civil recovery and final restitution can involve separate proceedings.

Audit-reading guide

Read findings without taking them out of context

Confirm the entity and period Verify that the report concerns the correct government body, component unit and fiscal period.

Read the report’s objective and scope A limited examination does not answer every possible financial or operational question.

Identify the auditor’s opinion or conclusion Do not confuse a recommendation, exception or finding with the overall financial-statement opinion.

Read the detailed finding Note the condition, criteria, cause, effect, recommendation and any legal or policy reference.

Read management’s response Determine whether the entity agrees, disputes the finding or describes corrective action.

Look for repeated findings A repeated issue may indicate that a prior recommendation was not fully implemented.

Check later reports A later audit may show correction, continuation or a new response to the same issue.

Common audit language explained
Term	Plain-language meaning	Reader caution
Unmodified opinion	Financial statements were presented fairly in accordance with the stated framework, in all material respects.	The report can still contain control or compliance findings.
Modified opinion	The opinion contains a qualification, adverse conclusion or disclaimer affecting the financial statements.	Read the basis paragraph to understand the exact issue.
Material weakness	A serious internal-control deficiency creates a reasonable possibility that a material error may not be prevented or detected promptly.	It does not by itself prove theft occurred.
Significant deficiency	A control problem important enough to merit attention but less severe than a material weakness.	Review the affected process and corrective response.
Noncompliance	An action or condition did not meet an applicable law, rule, grant term, contract or policy.	Severity depends on the requirement and facts.
Recommendation	A proposed corrective or preventive action.	Check whether management accepted and later implemented it.

Failed-report search

No report found? Follow this order

Entity name may differ Try the formal legal name, a shorter version, acronym or prior entity name.

Audit period and release year differ Search neighboring years and verify the fiscal period on the PDF cover.

Report type may be unexpected Look for a periodic examination, recommendations report, reaudit or special investigation.

The audit may not be published yet Preliminary work is not necessarily a public report.

Another auditor performed the work The report may have been completed by a CPA firm and filed with the state.

The record belongs to another agency Programme records, contracts or case files may be held by the audited entity rather than the Auditor.

Prepare this before calling

Complete government entity name

City or county location

Approximate fiscal year

Expected report type

Known release or meeting date

Reason you believe the report exists

Report-location call script “I am looking for a published report involving [complete entity name] for approximately fiscal year [year]. It may be a [financial audit, periodic examination, investigation or recommendations report]. Can you confirm whether it has been published or filed and how it is titled?”

Call 515-281-5834 Open the Auditor homepage

Iowa Code Chapter 22 help

Request public records from the Auditor of State

Search published audit reports first. A public-record request is most useful when you need an identifiable existing record that is not already available online.

Prepare a narrow, answerable request

Exact public entity or audit

Record type or document name

Beginning and ending date

Relevant people or offices

Preferred electronic format

Maximum fee or estimate request

Confirm the Auditor is the custodian Ask whether the record was created, received or maintained by the Auditor rather than the audited agency.

Describe an existing record Request documents, correspondence, reports or data—not an explanation the office would need to create from scratch.

Use a defined date range A shorter period reduces search time, review burden and potential fees.

Ask for electronic copies Request searchable PDF, spreadsheet or native electronic files where available.

Ask for a fee estimate State that you want notice before costs exceed a chosen amount.

Allow narrowing or rolling production Ask the custodian to explain which part is burdensome and whether records can be delivered in batches.

Keep submission and response records Save the request, delivery proof, acknowledgment, estimate and all later correspondence.

Public-record request wording “Under Iowa Code Chapter 22, I request electronic copies of existing records concerning [specific entity or subject], limited to [record types] created or received from [start date] through [end date]. Please provide the records in searchable electronic format where available. Before incurring fees above $[amount], please send an estimate and explain any portion withheld or redacted under the applicable legal authority.”

Submission path

Iowa administrative rules direct requests to the Auditor of State at the State Capitol Building in Des Moines. Because a dedicated current records-request email or online form was not confirmed, call the main office first to verify the preferred electronic submission method.

Mail or deliver

Auditor of State
State Capitol Building
Des Moines, IA 50319

Call before sending

515-281-5834

Confirm custodian and electronic-delivery instructions.

Published office hours

8:00 a.m.–4:30 p.m.

Monday through Friday.

Timing and fees

Response timing

A request may require search, legal review, redaction or consultation. Iowa Public Information Board guidance explains that good-faith reasonable delay can occur, but lengthy unexplained delay may be challenged.

Possible costs

Reasonable actual costs can include retrieval, review, supervision, copying and delivery. Request an estimate before work begins.

Read the Iowa Public Information Board guide after preparing the request. It explains Chapter 22 access, request methods, reasonable fees, response timing and the complaint process.

Read Iowa public-record guidance Open the Auditor homepage

Disclosure limitations

Why some audit-related records may be withheld

Published audit reports are open to public inspection. That does not mean every underlying record, draft, tip, work paper or investigation detail must be released.

Common reasons access may be limited
Record category	Why access may be restricted	What to ask for instead
Preliminary audit information	Disclosure before completion or entity notification may interfere with audit procedures or statutory duties.	Ask for the published final report and release date.
Active investigation material	Confidentiality, investigative integrity, privacy or another legal exemption may apply.	Ask whether a public final report or referral has been issued.
Personal or protected information	Iowa Code section 22.7 or another law may protect the material.	Request a redacted version or segregable public portions.
Internal audit criteria or procedures	Disclosure could enable circumvention or evasion of audit tests.	Request the published scope, objectives and methodology.
Records held by the audited entity	The Auditor may not be the custodian of every underlying agency document.	Submit a separate request to the entity that maintains the record.

Useful response to a denial: Ask which legal authority applies, whether redaction can permit partial release, and whether any non-confidential portion can be produced separately.

Waste, fraud and abuse concerns

Report suspected misuse of Iowa public funds

The Auditor’s performance-investigation work can include suspected embezzlement, improper public transactions and special studies. A useful report provides verifiable facts rather than conclusions alone.

Prepare the facts before reporting

Public entity or programme name

People and positions involved

Specific conduct observed

Dates and transaction periods

Amounts or account information

Invoices, checks, contracts or ledgers

How you obtained the information

Other offices already notified

Confirm that public money or a public entity is involved Private consumer disputes normally belong with another regulator, law-enforcement agency or court.

Write a factual chronology Identify who did what, when, where, how and which public funds or records were affected.

Preserve original evidence Keep files in their original form and make working copies. Do not alter metadata or annotations.

Avoid confronting or investigating the subject Confrontation can destroy evidence, create safety risks or interfere with an official investigation.

Contact the Auditor through an official route Use the official website’s reporting option or call the main office for current submission instructions.

Use the responsible programme agency when appropriate Benefit fraud, licensing misconduct or programme-specific complaints may also need to go to the agency administering that programme.

Do not publish unverified accusations. An allegation is not a finding. Preserve documents and report facts through the appropriate official channel.

Fraud-report summary format “The concern involves [public entity]. From approximately [date] through [date], [person or office] allegedly [specific conduct]. The estimated public amount is [amount or unknown]. Supporting records include [documents]. I obtained this information through [source], and I have not altered the originals.”

Open the official Auditor website and use its waste, fraud or abuse reporting option. When the correct route is unclear, call the office and describe the public entity involved without sending sensitive records to an unverified address.

Open the official Auditor website Call the main office

Government and CPA filing help

File local-government audits and examinations

This section is for Iowa governmental subdivisions and CPA firms completing required audit or examination work. Members of the public generally do not pay these filing fees.

Identify the required engagement Confirm whether the entity needs an annual audit, periodic examination, agreed-upon procedures or another statutory engagement.

Confirm the entity’s expenditure level The applicable filing fee depends on budgeted expenditures or the periodic-examination tier.

Use the current filing instructions Verify acceptable report format, submission route, supporting documents and payment method.

Check required report content Include the applicable opinion, financial statements, schedules, findings, responses and other required material.

Submit by the applicable deadline Periodic-examination fees are published as due by March 31; confirm current instructions before remitting.

Keep confirmation Save the submitted report, transmittal, fee calculation and acceptance or filing receipt.

Professional filing warning: Administrative rules and fee schedules can be amended. Confirm the current chapter, effective date and submission instructions before relying on a saved table.

The official Iowa Administrative Code PDF contains the Auditor’s current organisation, public-record, filing and fee rules. Review the applicable chapters before preparing a professional submission.

Open current Auditor administrative rules Confirm filing instructions

Published filing-fee tables

Annual audit and periodic-examination fees

Annual audit filing fee

Published annual audit filing fee by budgeted expenditures
Budgeted expenditures	Published filing fee	Preparation note
Less than $1 million	$100	Confirm the expenditure calculation and current remittance method.
$1 million to less than $3 million	$175	Retain the budget support used to select the tier.
$3 million to less than $5 million	$250	Verify whether all applicable funds and activities are included.
$5 million to less than $10 million	$425	Use the current Auditor filing instructions.
$10 million to less than $25 million	$625	Keep payment and filing confirmation together.
$25 million or more	$850	Confirm current rules before final submission.

Periodic-examination fee

Published periodic-examination fee tiers
Budgeted expenditures	Published fee	Published due-date note
Less than $100,000	$200	Fee is published as due by March 31.
$100,000 to less than $250,000	$550	Confirm the applicable examination cycle.
$250,000 to less than $500,000	$800	Retain the expenditure-tier calculation.
$500,000 to less than $750,000	$1,200	Verify payment instructions before mailing.
$750,000 or more	$1,500	Confirm current requirements with the Auditor.

These are filing and examination fees—not public-record copy fees. Public-record charges are based on reasonable actual production costs rather than the government-audit fee tables above.

Office, hours and contact preparation

Contact the Iowa Auditor of State

Iowa Auditor of State contact guide
Contact	Published detail	Use it for
Main office	515-281-5834	Report location, public-record routing, filings and general office questions.
Current Auditor	Rob Sand 515-281-5835 rob.sand@aos.iowa.gov	Official directory contact; routine matters may be routed to office staff.
Office address	State Capitol Building, Des Moines, IA 50319	Mail, public-record submissions and scheduled office visits.
Published hours	8:00 a.m.–4:30 p.m., Monday–Friday	Call before visiting and verify state holiday closures.
Official directory	Iowa Legislature department directory	Verify the current officeholder and official contact details after a transition.

Information to have ready

Complete public entity name

Audit or fiscal period

Report or record type

Known report title or release date

Specific question or requested action

Preferred contact and delivery method

General office call script “I am contacting the office about [entity or audit]. I need help with [locating a report, confirming a filing, requesting a record or reporting a public-fund concern]. The relevant period is approximately [dates], and I have [report title, transaction information or other identifiers]. Which division or submission method should I use?”

Use the Iowa Legislature directory after an election or administrative transition to confirm the current officeholder and contact details.

Verify official department contacts Open Auditor homepage

Before relying on a report

Important legal and accuracy limits

An audit report can help you

Understand a defined financial period
Identify reported control or compliance concerns
Review recommendations and management responses
Locate special-investigation findings
Compare repeated issues across reports

An audit report does not automatically prove

Criminal guilt
Final civil liability
Current conditions after the report period
That every transaction was tested
That every recommendation remains unresolved

Fair-use warning: Read the full report, response and date before naming individuals or publishing conclusions. Audit findings must be understood within the stated scope and evidence.

Ten practical answers

Iowa Auditor of State FAQs

Who is the Iowa Auditor of State?

As of August 5, 2026, the official Iowa government directory identifies Rob Sand as the Iowa Auditor of State. Because elected offices can change, verify the current officeholder on the official Auditor or Iowa Legislature directory.

Where can I search Iowa state audit reports?

Use the official Auditor of State Audit Reports search. The Iowa Legislature also maintains an official audit-report publication page that can help locate state agency, local government, school and special-investigation reports.

How do I find an audit for an Iowa city, county or school district?

Search the entity’s complete legal name first. Try shortened versions, prior names and a broader entity type if no result appears. Verify both the audit period and report release date before relying on the document.

What should I do if an Iowa audit report does not appear online?

Check spelling, search the official Auditor and Legislature report pages, confirm whether the audit is complete, and call the Auditor of State at 515-281-5834 with the entity name and fiscal period.

How do I request public records from the Iowa Auditor of State?

Describe the existing record, entity, date range and preferred format as specifically as possible. Contact the Auditor of State at the State Capitol Building in Des Moines and call 515-281-5834 to confirm the current electronic submission method.

How long can an Iowa public-record request take?

Timing depends on scope, legal review, confidentiality and record location. Iowa Public Information Board guidance says a good-faith reasonable delay may occur, but a delay exceeding 10 business days is ordinarily not reasonable, subject to applicable legal circumstances and a possible 20-calendar-day period.

Can the Iowa Auditor charge for public records?

Reasonable fees may be charged for actual costs such as retrieval, review, supervision, copying or delivery. Ask for an estimate before work begins and narrow the request when necessary.

How do I report suspected misuse of Iowa public funds?

Prepare the public entity, people involved, dates, amounts, conduct and supporting records. Contact the Iowa Auditor of State or use the official reporting option on its website. Do not confront the subject or alter original evidence.

Does the Iowa State Auditor handle property assessments and tax bills?

No. Property assessment questions generally go to the county assessor, payments to the county treasurer, deeds to the county recorder and many election matters to the county auditor or Iowa Secretary of State.

What is the Iowa Auditor of State phone number and address?

The main office phone is 515-281-5834. The office is located in the State Capitol Building, Des Moines, Iowa 50319. Published office hours are 8:00 a.m. to 4:30 p.m. Monday through Friday.

Information checked August 5, 2026: Current officeholder and contact information, office hours, organisational duties, report-publication rules, public-record procedures, confidentiality limits, filing fees and report-search routes were checked against official Iowa Auditor of State, Iowa Legislature, Iowa Administrative Code and Iowa Public Information Board sources.

Khushboo Bobade

Khushboo Bobade is the editor and digital publisher of CountyAuditors.org. She oversees the research and editorial process for the website, ensuring that information about county auditor offices, property records, and government resources is accurate, verified, and easy for visitors to understand.

Ohio Auditor Tools · Tax Year 2026

10 Ohio Property Tax Calculators & Auditor Tools

Built specifically for Ohio's 35% assessment ratio, current DTE forms, and 2026 Homestead, Owner-Occupancy, CAUV, Conveyance Fee, and Board of Revision rules. Every number reflects verified Ohio Department of Taxation amounts.

Homestead: $29,000 Enhanced Vet: $58,000 OAGI limit: $41,000 Assessment: 35% of market BOR filing: Free · DTE 1

Annual Tax Bill Estimator

OHIO

Applies Ohio's 35% assessment ratio plus your county's effective millage tier — the actual math your auditor uses.

County tier

Your effective rate (%)

Market (appraised) value ($)

Pick a county tier and enter your market value.

Homestead Reduction Calculator

DTE 105A

2026 Ohio Homestead: $29,000 general or $58,000 enhanced (100% disabled vet, KIA spouse). OAGI under $41,000 required for non-veteran applicants.

Exemption type

Home market value ($)

County effective rate (%)

Pick your situation and enter your home value.

Owner-Occupancy & Non-Business Credits

DTE 105C

Every Ohio owner-occupied home qualifies for the 2.5% Owner-Occupancy Credit plus the automatic 10% Non-Business Credit. Most owners don't realize these stack.

Current annual property tax ($)

Enter your annual tax to see both credit amounts.

Conveyance Fee Calculator

ORC 322

When you sell or transfer Ohio property, the auditor collects $1 state + up to $3 county per $1,000, plus $0.50 per parcel. Counties choose their rate.

Sale / consideration price ($)

County fee rate

Number of parcels

Enter sale price and pick your county rate.

CAUV Agricultural Savings

DTE 109

Ohio's Current Agricultural Use Value cuts taxable value dramatically for farmland (10+ acres, or smaller with $2,500+ annual gross income).

Market value of farmland ($)

CAUV value (from auditor) ($)

County effective rate (%)

Enter both market and CAUV values to see savings.

Mill Rate Converter

Ohio tax rates appear three ways on auditor sites: mills, percent, or dollars per $1,000. Convert between them instantly.

Convert from

Value

Enter a rate to see all three forms.

Parcel Number Cleaner

Ohio's 88 counties each format parcels differently — Franklin uses 010-123456-00, Cuyahoga uses 001-23-456, Hamilton uses 100-0001-0001-00. Auto-detects.

Parcel / APN / PIN

Paste any Ohio county parcel to format it.

35% Ratio Sanity Check

Ohio law sets taxable value at 35% of market value. If yours is significantly higher, you're a strong BOR appeal candidate.

Taxable value (from tax bill) ($)

Likely market value ($)

Enter both values to compare against Ohio's 35% target.

BOR Appeal Savings

DTE 1

A successful Board of Revision complaint typically cuts your value 10–20%. Filing is free and stays in effect until the next reappraisal.

Current annual tax ($)

Likely value reduction

Enter your tax bill and reduction estimate.

BOR Deadline Countdown

MAR 31

Ohio's statutory Board of Revision filing deadline is March 31 for the prior tax year. Miss it and you wait until next year — no extensions.

Filing deadline (default March 31)

Set your deadline to start the countdown.

Verify with the official Ohio source

These calculators use the verified 2026 Ohio Department of Taxation amounts and statutory rules. For your exact bill, exemption status, and county-specific deadlines, always confirm with your county auditor and the Ohio Revised Code:

Ohio Dept. of Taxation — Real Property DTE Forms (105A, 105C, 1, 109) ORC 5715 — Board of Revision ORC 5713 — Taxable Real Property ORC 322.02 — Conveyance Fee ORC 319.54(F)(3) — State Fee ORC 5713.30 — CAUV tax.ohio.gov — Main Portal

Estimates use Ohio's 35% statutory assessment ratio and effective tax rate tiers averaged across major Ohio counties. Your actual bill depends on local school levies, voted millage, inside vs. outside millage splits, House Bill 920 reduction factors (HB 920), and special assessments. The 2026 Homestead general amount ($29,000) and enhanced amount ($58,000) reflect HB 187 inflation indexing — your county auditor's office may show slightly different transitional figures. Nothing here is legal or tax advice. CountyAuditors.org is an independent informational directory, not affiliated with any county government.