1. The Allen County Auditor’s Office Ben E. Diepenbrock, CPA Allen County Auditor

2. The County Auditor’s Role in the Local Government Budgetary Process What information does the auditor have? What information does the auditor have? What does the auditor need from me? What does the auditor need from me?

3. Functions of the County Auditor The Auditor is the County’s chief financial officer, elected by the voters of Allen County. The Auditor is the County’s chief financial officer, elected by the voters of Allen County. Responsibilities include accounting, maintenance of financial records and records of county assets, additional payments made by the county, real estate appraisals, inspection and licensing of scales and gas pumps, and sale of licenses for dog tags, vendor, cigarette dealer and specialized goods. Responsibilities include accounting, maintenance of financial records and records of county assets, additional payments made by the county, real estate appraisals, inspection and licensing of scales and gas pumps, and sale of licenses for dog tags, vendor, cigarette dealer and specialized goods. The Auditor’s Office also disburses all warrants authorizing spending of county funds, including payroll. The Auditor’s staff writes approximately 70,000 warrants (checks) annually. The Auditor’s Office also disburses all warrants authorizing spending of county funds, including payroll. The Auditor’s staff writes approximately 70,000 warrants (checks) annually.

4. Chief Assessor: Real Estate and Manufactured Homes As chief assessor, the Auditor must conduct reappraisals of real property and manufactured home values every six years. Updates of these values are conducted every three years. Taxes are then assessed from the values. As chief assessor, the Auditor must conduct reappraisals of real property and manufactured home values every six years. Updates of these values are conducted every three years. Taxes are then assessed from the values. Thereafter, municipalities, townships and school district receive their proportionate shares of real estate and manufactured home property taxes. Thereafter, municipalities, townships and school district receive their proportionate shares of real estate and manufactured home property taxes.

5. Chief Assessor (cont’d) The most recent reappraisal process was completed in 2003. The new real estate values went into effect on the 2004 billing. You can view the values on your property here today or via the Auditor’s website: The most recent reappraisal process was completed in 2003. The new real estate values went into effect on the 2004 billing. You can view the values on your property here today or via the Auditor’s website:www.allencountyauditorohio.com

6. Real Estate Facts- Value The real property tax base is the taxable (assessed) value of land and improvements. The real property tax base is the taxable (assessed) value of land and improvements. The taxable value is 35% of the true (market) value, except for certain land devoted exclusively to agricultural use. The taxable value is 35% of the true (market) value, except for certain land devoted exclusively to agricultural use.

7. Real Estate- Exemptions Land devoted exclusively to current agricultural use may be valued according to current use instead of “highest & best” use. Land devoted exclusively to current agricultural use may be valued according to current use instead of “highest & best” use. The following requirements must be made for 3 years prior to the year in which application is made: The following requirements must be made for 3 years prior to the year in which application is made: 1. Ten acres or more 2. Or ten or less acres and produce an average yearly gross income of at least $2,500.00.

8. Real Estate- Homestead Exemption Qualified homeowners who are at least 65 years or older or are permanently disabled, or to surviving spouses that are at least 59 years of age if the deceased spouse had previously received the exemption. Qualified homeowners who are at least 65 years or older or are permanently disabled, or to surviving spouses that are at least 59 years of age if the deceased spouse had previously received the exemption.

9. Real Estate- Exemptions See any of the experienced capable staff members with questions on how to file for a real estate tax exemption. See any of the experienced capable staff members with questions on how to file for a real estate tax exemption.

10. Real Estate Facts- Tax Rates Real property tax rates vary with the taxing jurisdiction. Real property tax rates vary with the taxing jurisdiction. The total tax rate includes all levies enacted by a legislative authority or approved by the voters for all taxing jurisdictions in which the property is located. The total tax rate includes all levies enacted by a legislative authority or approved by the voters for all taxing jurisdictions in which the property is located.

11. ALLEN COUNTY

12. Real Estate Facts- Tax Rate Comparison by County

13. Real Estate FAQS Q: When are my taxes due? Do I have to pay the whole year at one time? A: Taxes are due in February and July. No, half is due in February and half is due in July. You do have the option to pay the full year in February. Payment options are also available with the Allen County Treasurer. No, half is due in February and half is due in July. You do have the option to pay the full year in February. Payment options are also available with the Allen County Treasurer.

14. Real Estate FAQS Real Estate FAQS Q: I just bought a new property. What do I have to do? A: A new deed has to be drawn up by an attorney and then brought in to the Auditor’s office to be transferred. This transfer helps the Auditor know who owns every parcel in the county. The cost to transfer a deed is $3.00 per thousand of the selling price.

15. Real Estate FAQS Q: How does the Auditor’s Office determine the value of my home & land? A: We use a group of highly qualified appraisers to determine the value of each parcel in Allen County.

16. Real Estate FAQS Q: If I disagree about the value assigned to my parcel, what do I do? A: You can file a complaint of assessment in the Auditor’s Office between January 1 and March 31 of each year. The Board of Revision will hear your complaint in May.

17. Real Estate FAQS Q: Who is the Board of Revision (BOR)? A: The BOR is composed of the Auditor, Treasurer and the President of the Board of Commissioners.

18. Real Estate FAQS Q: What do I do if my home is destroyed? A: Notify the Auditor’s as soon as you can. We can make a reduction on your next year tax bill. The amount of reduction is based on the date the building was destroyed.

19. Manufactured Homes Facts All manufactured homes must be registered with the Allen County Auditor’s Office with in 30 days of placement or with in 30 days of being sold. A copy of the title must be brought or sent to the office. All manufactured homes must be registered with the Allen County Auditor’s Office with in 30 days of placement or with in 30 days of being sold. A copy of the title must be brought or sent to the office. Taxes are paid based on the market or appraised value of the manufactured home just like real estate. Taxes are paid based on the market or appraised value of the manufactured home just like real estate.

20. Manufactured Homes FAQ’s Q: Does the value on my manufactured home depreciate each year? A: No, the manufactured home value does not automatically depreciate every year. Once the home is appraised, we use that value each year to assess taxes unless a drastic change in the home is made.

21. Manufactured Homes FAQ’s Q: What do I do if my manufactured home is destroyed? A: You will need to bring in proof of destruction (such as fire report or insurance claim), and the original title. A form will have to be signed by the legal owner or representative and the title surrendered to the Auditor’s Office as junk.

22. Manufactured Homes FAQ’s Q: I just sold my manufactured home what do I need to do? A: You will need to sign off the back of the title in front of a notary. The buyer will then need to come to the Auditor’s Office to do the transfer. All taxes must be paid before a transfer of title can happen.

23. Manufactured Homes FAQ’s Q: I just purchased a manufactured home, what do I do? A: If you have purchased a NEW manufactured home, you must get the title and then register by bringing it to the Auditor’s Office. If you have purchased a USED manufactured home, you must bring the title to the Auditor’s office and do a conveyance. It’s a short form that must be filled out and signed by the buyer. The taxes will need to be paid in full. A conveyance fee will need to be paid at the time of transfer. It is $3.00 per thousand of the purchase price. For example, if you paid $5,000.00 for your manufactured home, the conveyance fee would be $15.00. If you have any questions, please contact us.

24. Manufactured Homes FAQ’s Q: I am moving my manufactured home to another location, what do I need to do? A: A relocation permit will have to be purchased prior to moving. The cost for the permit is $5.00. Failure to get a permit may result in a fine of $100.00 on the owner and the mover.

25. Recorder of Transactions The Auditor maintains records of deed transfers, homestead exemptions, oil and gas wells, special assessments and all real property, including exempted parcels. The Auditor maintains records of deed transfers, homestead exemptions, oil and gas wells, special assessments and all real property, including exempted parcels.

26. Inspector The Auditor inspects commercial weights and measures, such as gasoline pumps and grocery scales, and certifies them as accurate to protect consumers. The Auditor inspects commercial weights and measures, such as gasoline pumps and grocery scales, and certifies them as accurate to protect consumers. This certification means that when you buy a gallon of gas, you should be getting a gallon of gas. This certification means that when you buy a gallon of gas, you should be getting a gallon of gas. Any concerns should be reported to the Auditor’s Weights and Measures specialist. Any concerns should be reported to the Auditor’s Weights and Measures specialist.

27. License Issuer Some businesses in the State of Ohio are required to obtain a Vendor’s License in order to conduct their business. These businesses must be selling a tangible item that is taxable and have a permanent place of sales. A Vendor’s License is $25.00. Some businesses in the State of Ohio are required to obtain a Vendor’s License in order to conduct their business. These businesses must be selling a tangible item that is taxable and have a permanent place of sales. A Vendor’s License is $25.00. Any dealers in Cigarettes must have a Cigarette Dealers License. The Cigarette License is $30.00. Any dealers in Cigarettes must have a Cigarette Dealers License. The Cigarette License is $30.00.

28. Dog Licenses According to the Ohio Revised Code 955.01, 05 states “every person who owns, keeps or harbors a dog more than three months of age shall on or after the first day of December, but on or before the thirty-first day of January of each year, register their dog(s) with the County Auditor.” According to the Ohio Revised Code 955.01, 05 states “every person who owns, keeps or harbors a dog more than three months of age shall on or after the first day of December, but on or before the thirty-first day of January of each year, register their dog(s) with the County Auditor.”

29. Dog Licenses-What’s the Purpose of Having One? A dog tag lets the dog warden know if a dog is registered with our office. A dog tag can help us find the owner of that dog if someone else finds it. If you loose your dog and someone else finds it, we can use the tag number to determine the correct owner and arrange a way to return the dog back to you. If you find a dog that has a tag, you can contact our office and we can make arrangements to get you in touch with the proper owners.

30. Dog Tag FAQS Q: Where does the money go? A: A: Part of the money from dog tag purchases helps the OSU Veterinarian Hospital do research to find medicines for sick animals. Another part of the money is paid to owners of animals that are killed or injured by dog attacks. The rest of the money pays for the Dog Wardens salary, the tags, and the envelopes we send the renewal notices in.

31. Dog Tag FAQS Q: How do I get dog tags? A: You can call the office and request an application, come into our office, request an application today, or go to the Allen County Dog Warden’s Office located at 1165 Seriff Road in Lima.

32. Dog Tag FAQS Q: If my dog is just an inside dog, do I still need tags? A: Yes, all dogs must have a tag no matter what.

33. County Budget Commission Composed of the Auditor, Treasurer and Prosecuting Attorney, the County Budget Commission oversees tax rates established by other political subdivisions within the county. Composed of the Auditor, Treasurer and Prosecuting Attorney, the County Budget Commission oversees tax rates established by other political subdivisions within the county.

34. Board of Revision This board, composed of the Auditor, Treasurer, and one Commissioner, hears appeals from property owners challenging their real property values. This board, composed of the Auditor, Treasurer, and one Commissioner, hears appeals from property owners challenging their real property values.

35. Chief Payroll Officer The Auditor is responsible for maintaining all payroll records of county employees and writes about 27,000 warrants (checks) a year to employees and pays the withholding taxes and pension contributions to the Federal, State & local governments. The Auditor is responsible for maintaining all payroll records of county employees and writes about 27,000 warrants (checks) a year to employees and pays the withholding taxes and pension contributions to the Federal, State & local governments.

36. Financial Reports After accounting records are closed for the year, the Auditor prepares the annual financial report for Allen County in accordance with generally accepted accounting principles. After accounting records are closed for the year, the Auditor prepares the annual financial report for Allen County in accordance with generally accepted accounting principles. Quarterly financial reports are available for viewing on the Auditor’s website or in the office upon request. Quarterly financial reports are available for viewing on the Auditor’s website or in the office upon request.

37. Any suggestions comments or questions are always welcomed. As always, we are here to serve you, the taxpayer. Thank you for your time and support.