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.

Kentucky Parcel Search: PVA Records, Values & Maps

Kentucky · PVA Records · Parcel Values · GIS Maps · 2026

Find the Correct Kentucky PVA Property Record Before You Check the Tax Bill

Kentucky parcel searches are handled county by county through a locally elected Property Valuation Administrator, or PVA. Kentucky has 120 counties, and each county has a PVA responsible for assessing most real property in that county.

If you need a parcel number, assessed value, property characteristics, owner information or map, start with the PVA. If you need the current property-tax bill or payment status, move to the county sheriff. If the bill is already delinquent and has been transferred, the county clerk becomes the important office.

Find Your Kentucky PVA
See Parcel Search Steps

Kentucky parcel search: go straight to the task

The office you need changes depending on whether you are checking a value, map, bill, exemption or assessment appeal.

Quick answer: PVA for value, sheriff for the bill

Need a property value?
Use the county Property Valuation Administrator.

Need a parcel number?
Use the county PVA property search or GIS map.

Need a GIS parcel map?
Use the PVA or county GIS system linked by the local office.

Need the current tax bill?
Use the county sheriff’s property-tax system.

Need a delinquent bill?
After transfer from the sheriff, contact the county clerk.

Think the assessment is too high?
You must first have a conference with the PVA before appealing to the local Board of Assessment Appeals.

Kentucky terminology matters: residents often search for a county assessor, but Kentucky officially uses the title Property Valuation Administrator. Searching “[County] PVA” usually leads to the correct local assessment office faster.

Which Kentucky office handles your property question?

Your question	Correct office	What that office does
What is my property assessed at?	County PVA	Assesses most real property at fair cash value.
What parcel number belongs to my property?	County PVA / GIS	Maintains parcel identification and mapping records.
Can I apply for homestead or disability exemption?	County PVA	Receives and administers qualifying exemption applications.
How much tax do I owe right now?	County Sheriff	Initially mails and collects current-year property-tax bills.
My tax bill is delinquent and has been transferred.	County Clerk	Collects transferred delinquent tax bills and administers certificates of delinquency.
I want to challenge the value.	PVA → County Clerk / Board of Assessment Appeals	The PVA conference comes first; an eligible appeal is then filed through the county clerk.
I need a deed.	County Clerk land-record system	Recorded deeds and other land records are separate from the PVA assessment database.

Common mistake: do not call the PVA because a tax payment has not posted. The PVA establishes the assessment; the sheriff normally handles the current tax bill.

How to search Kentucky PVA parcel records

Kentucky does not require all county PVA websites to use one identical search interface. Some counties provide a simple free parcel lookup, while others offer additional building, sales, map or historical details through enhanced or subscription tools.

Identify the Kentucky county.
The PVA search is county-specific. A Louisville property belongs in Jefferson County’s PVA system, while a Florence-area property may be searched through Boone County.

Open the official PVA office.
Use Kentucky Department of Revenue’s local-official directory when you do not already know the PVA website.

Start with an address or parcel ID.
Those are usually the most direct search methods. Some county systems also allow owner, legal-description, geolocation or sales searches.

Open the detailed parcel record.
Do not rely only on the search-results screen. Look at the parcel number, land, improvements, assessment and tax-year information.

Confirm that you have the correct parcel.
Compare the street address, legal-description clues, acreage, owner name, building information and map location.

Open GIS when location matters.
Use the local map for parcel context, neighboring tracts and geographic layers.

Move to the sheriff for the actual bill.
A PVA assessment is not a current payoff amount.

Find Local Kentucky Property Officials
Kentucky Property Tax Resources

Search smarter: Kentucky county portals do not all behave the same

Try less information first
If an exact address fails, remove ZIP code, city name, punctuation or unnecessary unit information and retry the core street address.

Parcel numbers can be format-sensitive
Some portals accept a parcel number without punctuation; others display decimals, spaces or county-specific formatting.

Owner search may be limited
A county can make basic address and parcel searches free while reserving detailed owner, legal or sales searches for another access level.

Recent transfer?
The PVA record can still show the January 1 owner or may need time to reflect later deed information. Check the county clerk when legal ownership is important.

Examples of official Kentucky PVA property searches

These examples show why a statewide guide should route users to the local PVA rather than pretending every county uses the same database.

Selected Kentucky county PVA search systems
County	Official resource	Useful local search detail
Jefferson County	Jefferson County PVA Property Search	Basic searches include address and Parcel ID. The system advises that punctuation, city, state and ZIP are not needed for address searches. Owner, legal and sales searches require the appropriate account/subscription access.
Boone County	Boone County PVA	Offers address, Parcel ID and owner searching; the owner search uses last name first, followed by first name. More detailed searches can require subscription access.
Kenton County	Kenton County Property Search	The PVA separately provides property search, GIS/maps, residential sales search, assessment and appeal resources.
Warren County	Warren County PVA	Searches parcels by address, owner or Parcel ID and integrates current parcel mapping, assessment review and sales information.
Campbell County	Campbell County PVA	Provides public property and ownership information and makes clear that the PVA does not set tax rates, issue tax bills or collect property tax.

Local-search lesson: Kentucky’s PVA system is standardized by responsibility, not by website design. The office role is consistent statewide, but the search fields, GIS tools, subscription options and parcel-number formats can differ by county.

What a Kentucky PVA property record may show

Record field	What it means	What to check
Parcel ID	County identifier assigned to the real-property parcel.	Copy it exactly before moving between PVA and GIS tools.
Property address	Physical location associated with the parcel.	Street number, road name and locality.
Owner / mailing information	Tax-roll ownership or mailing record maintained by the PVA.	Remember that January 1 ownership is important for the tax year.
Legal-description clues	Lot, subdivision, deed or other abbreviated identification information.	Use the county clerk’s recorded deed when the full legal description matters.
Land value	Value assigned to the underlying land.	Acreage, classification, neighborhood and use.
Improvement value	Value assigned to buildings or other taxable improvements.	Square footage, age, quality, condition and improvements.
Total assessment	PVA’s assessed fair cash value, subject to applicable special valuation rules.	Correct assessment year.
Sales history	Past transactions displayed by some county systems.	Whether the sale was arm’s length and comparable to the subject property.
Photos / sketches	Building images, footprint sketches or characteristics offered by some PVAs.	Whether the record reflects current improvements.
Tax district	The taxing districts associated with the parcel.	Do not confuse district information with the final amount currently due.

PVA record versus deed: a PVA page is excellent for assessment research, but when you need recorded ownership, deed language, easements or liens, use the county clerk’s land-record system and the recorded instruments themselves.

Kentucky GIS and parcel maps: what they are good for

The Kentucky Department of Revenue provides mapping support to local PVAs and directs map requests to the local PVA first. County GIS systems can help you locate property, compare surrounding parcels and understand geographic context.

Find the correct PVA parcel.
Save the Parcel ID or other county identifier.

Open the county’s GIS or mapping system.
Many PVA websites link the map directly from the property record.

Compare nearby tracts and map layers.
Depending on the county, layers may include roads, aerial imagery, zoning, districts, subdivisions and recent sales.

Do not use the tax map as a boundary survey.
Kentucky’s own mapping guidance states that PVA maps are for identification and not for conveyance.

State mapping support: Kentucky Department of Revenue Mapping Services assists PVAs with digital and paper mapping. The state’s GIS data products also carry the warning that maps are for identification, not conveyance.

Kentucky Mapping Services

How Kentucky property values are assessed

Kentucky’s Constitution requires real property to be assessed at its estimated fair cash value. The Department of Revenue describes fair cash value as what the property would bring in a fair voluntary sale.

That means a typical Kentucky home is not assessed at 10%, 20% or another fraction of market value. The PVA’s job is to estimate the property’s full fair cash value for assessment purposes.

Residential property
The PVA considers market information and property characteristics to estimate fair cash value.

Commercial property
Different appraisal techniques can be used depending on the property and available market data.

Farm land
Qualifying agricultural land can be assessed at agricultural value rather than ordinary fair cash value.

New construction
PVAs are required to add newly constructed property to the tax roll each year.

Practical check: a higher PVA assessment does not automatically mean the tax bill rises by the same percentage. Taxing districts establish rates separately, and exemptions can reduce the taxable assessment.

January 1 is the key Kentucky property assessment date

Kentucky assesses real and personal property as of January 1 each year. This date also explains a common source of confusion after a home changes hands.

The property-tax bill normally carries the name of the person who owned the property on January 1 of that tax year. When ownership changes later, the bill can sometimes be addressed in care of the new owner, but the January 1 assessment date still controls the tax-year record.

Buying or selling a home? The buyer and seller often prorate property taxes at closing, but that private closing adjustment is different from how Kentucky’s statutory January 1 tax-roll ownership works. Read the closing documents carefully.

Kentucky PVAs physically review parcels on a four-year cycle

Kentucky requires PVA offices to physically inspect real-property parcels at least once every four years. That does not mean a property’s value can change only every fourth year.

PVAs also review transfers, new construction and market information as part of maintaining current fair-cash-value assessments.

Physical reviewEach parcel must be physically inspected at least once every four years.

New constructionNew taxable improvements are added annually.

Market evidencePVAs analyze sales and other valuation data to keep assessments reasonably aligned with fair cash value.

If you see a PVA vehicle or staff measuring or reviewing properties in your area, it may be part of the county’s required physical-inspection program rather than a response to a complaint about your individual property.

How to appeal a Kentucky real-property assessment

Kentucky’s appeal procedure has an important first step that should not be skipped: you must first have a conference with the PVA or a designated deputy.

Review the new assessment notice.
When a PVA increases an assessment, the owner is notified and given information about the tax-roll inspection period.

Request a conference with the PVA.
The conference must occur before or during the inspection period. Kentucky allows the conference to be held by telephone when requested.

Bring factual evidence.
Useful evidence can include property characteristics, photographs, construction costs, insurance information, comparable sales and relevant real-estate listings.

File an appeal through the county clerk if unresolved.
After the PVA conference, an appeal may be filed with the local Board of Assessment Appeals.

Watch the deadline carefully.
The filing deadline is generally the close of business on the workday following the conclusion of the tax-roll inspection period.

When is Kentucky’s tax-roll inspection period?

The statutory inspection period normally begins on the first Monday in May, runs Monday through Saturday for two weeks and concludes on the third Monday in May.

Do not wait until the fall tax bill arrives. The assessment-appeal window occurs months earlier. If the value changed, read the PVA notice as soon as it arrives.

Kentucky Property Tax Calendar
Assessment & Appeal Process

Kentucky homestead and disability exemption for 2025–2026

Kentucky’s homestead exemption can reduce the assessed value used to calculate property tax for eligible homeowners.

For the 2025 and 2026 assessment years, the exemption is $49,100. It is deducted from the assessed value of the qualifying residence before property tax is calculated.

Age-based eligibility
A qualifying homeowner must be at least 65 years old during the applicable tax period and meet the ownership/residence requirements.

Disability-based eligibility
A homeowner classified as totally disabled under a qualifying program can also be eligible, subject to Kentucky’s requirements.

Permanent residence
The home must be owned, occupied and maintained as the qualifying taxpayer’s personal residence.

Where to apply
Applications go to the PVA in the county where the home is located.

Example

If a qualifying residence is assessed at $200,000, the 2025–2026 homestead exemption reduces the assessment used for property-tax calculation to $150,900 before the applicable rates are applied.

Age exemption versus disability exemption: Kentucky’s continuing-filing rules are not identical for every applicant. Once an age-based application is accepted, it generally remains in place while the applicant continues to own and occupy the property. Disability applicants should review the renewal exceptions that apply to their particular disability determination.

Official Homestead Exemption Guidance

Kentucky farm property can be valued differently

Kentucky allows qualifying agricultural land to be assessed at its agricultural value rather than the price it could potentially command for another use.

This distinction can be important when reviewing a large tract near growing residential or commercial development. A parcel’s fair-cash market potential and its qualifying agricultural assessment may be very different numbers.

If you are researching a farm, do not compare its assessment directly with a neighboring development parcel until you know whether agricultural valuation applies.

Kentucky Real Property Assessment Information

Where Kentucky property-tax bills go after the PVA finishes the assessment

After taxing districts establish their rates and tax bills are prepared, current bills are delivered to the county sheriff for mailing and collection.

Typical Kentucky real-property tax collection schedule
Period	Typical treatment	What the owner should do
Through November 1	2% discount under the normal collection schedule	Check the sheriff’s current bill and payment instructions.
November 2–December 31	Pay at face value	Pay the sheriff before delinquency.
January 1–January 31	5% penalty	Check the live sheriff balance rather than calculating the total yourself.
After January 31	10% penalty plus a 10% sheriff add-on fee under the normal schedule	Use the sheriff’s current delinquent balance.
After sheriff collection closes	Unpaid bills transfer to the county clerk	Contact the county clerk for the certificate of delinquency.

Some counties use an alternative schedule. If bills are mailed late, Kentucky allows the collection periods to shift. Always follow the dates printed on the actual county tax bill rather than assuming every county’s deadline is identical.

Official Kentucky Collection Process

What happens to a delinquent Kentucky property-tax bill?

Current property-tax bills begin with the sheriff. After the sheriff’s collection period closes, unpaid real-property tax bills are transferred to the county clerk and become certificates of delinquency.

1. PVAEstablishes the property assessment.

2. Taxing districtsSet the applicable tax rates.

3. SheriffMails and initially collects the current property-tax bill.

4. County ClerkHandles transferred delinquent tax bills and certificate-of-delinquency processes.

Kentucky’s normal calendar provides for transfer of unpaid bills from the sheriff to the county clerk after the close of business on April 15, although an approved alternative collection schedule can shift timing.

Common Kentucky parcel-search problems and what to try

You searched for “county assessor”
Search for “[County] PVA Kentucky” instead. PVA is the official Kentucky title.

The address returns no result
Remove ZIP code, city, punctuation or apartment/unit information and retry the core street address.

Parcel ID does not work
Try the exact local formatting shown on a newer PVA record. County parcel-number formats differ.

The owner name looks old
Remember the January 1 assessment date. For a recent transfer, also check the county clerk’s recorded deed.

The value increased but no bill is available yet
The PVA assessment process happens before final tax rates and fall bill collection.

PVA map and deed dimensions do not match
Use the recorded plat/deed and a surveyor when the exact legal boundary matters. PVA maps are identification tools.

You are trying to pay through the PVA
Switch to the county sheriff for the current tax bill.

The sheriff no longer has the delinquent bill
Once transferred, contact the county clerk instead.

Kentucky Department of Revenue property-tax resources

AgencyKentucky Department of Revenue

DivisionOffice of Property Valuation

State roleProvides property-assessment guidance, oversight, mapping support and statewide property-tax resources.

Real-property appeal information502-564-8338

For an individual parcel

Your county PVA should normally be the first contact for assessment, parcel, value, homestead or mapping questions.

Use the sheriff for current tax-bill questions and the county clerk for delinquent bills or recorded land documents.

Find Local Officials

Useful Kentucky PVA records beyond a basic parcel lookup

A strong PVA record can answer much more than “who owns this property?” Depending on the county and the level of public access, it may help you review:

Assessment historySee how value has changed over prior assessment years.

Recent salesCompare transactions that may help explain the current market value.

Building detailsCheck square footage, construction type, year built, basement, garage or other improvements where available.

Photos and sketchesSome PVA systems provide building images and property sketches.

Tax districtsIdentify school, city, fire or other local taxing jurisdictions tied to the parcel.

Map contextSee neighboring parcels, roads and county GIS layers.

Jefferson County’s advanced search, for example, can provide assessment history, sales information, property photos, sketches, district information, lot data and numerous building characteristics. Access levels vary by county, so a basic free search may not expose every field maintained by the PVA.

Kentucky parcel search FAQs

1. What does PVA mean in Kentucky?

PVA means Property Valuation Administrator. Each of Kentucky’s 120 counties has a locally elected PVA responsible for assessing most real property in the county.

2. Is there one statewide Kentucky parcel-search database?

No single parcel interface replaces all county PVA systems. Property records are maintained locally, so start by identifying the county and then use its official PVA property search or GIS system.

3. Can I search a Kentucky parcel by owner name?

Many PVA systems allow owner-name searching, but access varies. Some counties provide it free while others limit detailed owner, legal or sales searching to enhanced or subscription services.

4. Are Kentucky homes assessed at full market value?

Kentucky requires real property to be assessed at its estimated fair cash value, meaning the amount the property would bring in a fair voluntary sale. Qualifying agricultural property can use agricultural valuation instead.

5. Why is the January 1 owner shown on my Kentucky property record?

January 1 is Kentucky’s annual property assessment date. The tax bill generally reflects the person who owned the property on January 1, even when ownership changes later in the year.

6. Can I use a Kentucky PVA map as a legal property survey?

No. Kentucky’s mapping guidance states that PVA maps are for identification and not for conveyance. Use recorded plats, deeds and a professional survey when an exact legal boundary matters.

7. How do I appeal a Kentucky PVA assessment?

You must first have a conference with the PVA or a designated deputy. If the issue is not resolved, an eligible appeal can then be filed through the county clerk for the local Board of Assessment Appeals.

8. What is the Kentucky homestead exemption amount for 2026?

The homestead exemption for the 2025 and 2026 assessment years is $49,100. Eligible homeowners age 65 or older or qualifying totally disabled homeowners apply through their county PVA.

9. Does the Kentucky PVA collect property taxes?

No. The PVA establishes property assessments. The county sheriff normally mails and collects current property-tax bills, while delinquent bills later transfer to the county clerk.

10. When can I normally get a 2% discount on a Kentucky property-tax bill?

Under Kentucky’s normal collection schedule, property-tax bills paid by November 1 receive a 2% discount. Counties with delayed billing can use an alternative schedule, so always follow the dates on your actual bill.

Official Kentucky property resources

Kentucky Department of Revenue Property Tax — statewide property-tax information, forms, rates and PVA resources.
Residential, Farm & Commercial Property — Kentucky fair-cash-value assessment rules, inspection cycle and assessment process.
Contact Your Local Officials — PVA, sheriff and county-clerk routing.
Kentucky Property Tax Calendar — assessment, inspection, appeal and collection sequence.
Property Tax Bill Collection Process — normal and alternative payment schedules.
Kentucky Mapping Services — PVA mapping support and map-data information.
Homestead Exemption — eligibility, 2025–2026 exemption amount and application guidance.
Real Property Assessment Process — valuation, exemptions and assessment appeal information.
Jefferson County PVA Property Search — Louisville-area parcel search.
Boone County PVA — Northern Kentucky parcel and assessment search.
Kenton County PVA Property Search.
Warren County PVA — Bowling Green-area parcel records and maps.
Campbell County PVA.

Independent information notice: This website is not operated by the Kentucky Department of Revenue, any Kentucky PVA, sheriff, county clerk or Board of Assessment Appeals. Property records, assessed values, tax rates, exemptions, appeal dates and payment schedules can change. Verify important information with the responsible government office before paying a bill, filing an appeal, purchasing property or relying on a mapped boundary.

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.