1. REAL ESTATE TAX DISTRIBUTION FOR HALF YEAR – Indicates in dollars

and cents how much each taxing authority receives of your half year tax

payment. Most are voted levies.

2. CAUV RECOUPMENT – half year amount of prior years’ taxes that have

been recouped due to the removal of this land from the Current Agricultural

Use Value Program

3. SPECIAL ASSESSMENTS – half year amounts that are added to your taxes

for charges such as ditch maintenance, lighting assessments, delinquent

sewer/refuse fees.

4. OWNER JAN 1- name of the deed owner as of January 1, of the tax year.

5. BOOK/PAGE – the volume and page number where your deed is recorded

In the County Recorder’s office

6. TAXING DISTRICT- the township, corporation and school district where your

property is located.

7. PROPERTY CLASS- agricultural (a), residential (r), commercial

(c), exempt (e), industrial (i), utility (u). To the right appears the

acreage or lot number.

8. PROPERTY ADDRESS- actual address of the property.

9. PARCEL NUMBER- number that has been assigned to permanently identify

your property.

10. ASSESSED VALUES- 35% of market value of the land and 35% of the

market value of all the buildings on the property.

11. TOTAL MILLS- total millage for your taxing district. See the tax rate sheet

for the breakdown of the millage

12. REDUCTION FACTOR- millage is reduced by this factor to lessen the impact

of inflationary property values. The factor is calculated by the State, based

on property values in your district.

13. EFFECTIVE RATE- total millage adjusted by the reduction factor.

14. CAUV SAVINGS- the amount of tax savings on this bill because of the CAUV

(Current Agricultural Use Value) program. On farmland only.

15. GROSS TAX – half year tax before any deductions. It is calculated by

Multiplying the Total Mills by the Total Assessed Value and dividing by two.

16. REDUCTION- calculated by multiplying the Gross Tax by the Reduction

Factor.

17. SUBTOTAL- amount of half year tax after the tax reduction.

18. 10% ROLLBACK- State mandated reduction equal to 10% of the subtotal.

The loss in this property tax revenue to the district is reimbursed by the

State from Ohio Income Tax revenues.

19. 2.5% ROLLBACK- State mandated reduction applicable only to owner-

Occupied residential property. It is based on 2.5% of the value of the house

and home site (up to one acre). The loss in this property tax revenue to the

district is reimbursed by the State from Ohio Income Tax revenues.

20. HOMESTEAD- reduction given to those who have applied and qualified for

the Homestead Exemption.

21. NEW R/E TAX- current net general tax due and recoupment, if applicable.

Represents half year.

22. SPECL ASSMTS- the total of the 1 st half charges listed in section “3” (see

above).

23. HALF YR- pay this amount if you wish to pay only one-half of your Real

Estate Taxes. This is the amount that is now due.

24. FULL YR- pay this amount if you wish to pay the full year of your Real Estate

Taxes.

If you have any questions concerning the valuation or the calculation of yourtaxes, please call the County Auditor’s office at 740-385-2127. If you have any questions in regards to payment of your taxes, please call the County Treasurer’s office at 740-385-3517.