Ohio law requires the County Auditor to reassess each parcel of property in our county if it has either added or removed a structure during the last year.

What does the new construction program do?

The yearly new construction program assures that all parcels of real property that have structural changes are appraised (or "valued") at their current fair market value and then assessed at 35% of that value. This method is established by Ohio law. New buildings in a taxing district also generate "new tax money" for that district. back to top | back to faq's

 Why check for new construction every year?

Yearly inspection of building additions and removals keeps the tax burden equitable for everyone in the county. Otherwise, a property with a new building might not pay taxes on that structure for as many as five years (that is. until the next revaluation). On the other hand, a property with a destroyed building could be paying taxes on a non­existent structure for up to five years. back to top | back to faq's

Will someone visit my property?

Yes, A field listing technician will inspect each property that has reported either new construction or building destruction and record relevant information on the county's property record card.

The field listing technician will ask questions such as: (1) What improvements have you added to the property?;  (2) What was cost?; and, (3) What is your anticipated completion date? In addition to the interior building inspection, these, and other questions, enable the County to make as accurate an appraisal as possible. back to top | back to faq's

What if no one is home during the day?

If no one is home a card will be left at your property asking you to provide information about the building's interior and any new construction or remodeling. After complet­ing the card, simply return it to the address on the card's front.

If you believe the card's information is insufficient, call the County Auditor's Office for an inspection appointment. A field listing technician will visit your property again to view the home's interior with you. back to top | back to faq's

How does the County find out about new structures? Click here for the online form of Building improvement or construction.(PDF)

If a County does not have a building permit or registration system, it is the property owner's responsibility to notify the County Auditor in writing of any new, destroyed, or damaged structure. The owner must notify the auditor "not later than 60 days after construction of the building...commences." The notice must contain the structure's estimated cost at completion, the owner's name as it appears on the deed, and the property's location. back to top | back to faq's 

What happens if I don't report a new structure?

The Ohio Revised Code (5713.17) states: "Upon the discovery of a building . . . the auditor shall appraise it... together with a penalty equal to 50% of the amount of taxes that would have been charged... from the date of construction to the date of discovery..." back to top | back to faq's

Is the County's appraisal the same as the one my bank does?

Your County Auditor uses the same appraisal principles as does a bank or fee appraiser, however those principles are used throughout the county, not just for two or three homes. back to top | back to faq's

What is an 'appraisal?'

Regardless of whether an appraisal is performed by a bank, a mortgage company, a private fee appraiser, or the County Auditor, the goal is still the same: to estimate today's fair market value (selling price) for a piece of real estate. In other words, if your real estate (and/or buildings) would sell for about $80,000 in today's real estate market, your appraisal should be in the $75,000 to $85,000 range. back to top | back to faq's

Will I have a chance to discuss my new appraisal?

Yes, the County Auditor's door is always open and real estate staff are on hand daily. back to top | back to faq's

Will this new building affect my taxes?

Possibly. If an expensive structure was added to your property, chances are your property's value will be significantly increased. On the other hand, if an expensive building was removed from your property, chances are your property's value will decrease.

Your taxes will, quite possibly, do likewise. back to top | back to faq's

When would a change appear on my tax bill?

Because the real estate taxes are paid one year after they are assessed, any value changes because of new construction (or removing a building) will not appear on your tax bill until the following January. back to top | back to faq's

How and why do taxes increase?

The subdivisions (schools, townships, villages, city, and the county) are the taxing authorities. Each year these taxing authorities calculate the operating funds they need. If their current funding is insufficient, they can request a levy be placed on the ballot for a vote of the people. This levy is called outside millage Therefore, your tax rate can be increased by a vote of the majority of people to approve a levy or bond. back to top | back to faq's

Brown County Building Department
204 East Cherry Street
Georgetown, OH 45121
(937) 378-4716