Agricultural District
Agricultural District

Information for Placement of Farmland in an Agricultural District

Who May File?

Any owner of land used for agricultural production may file an application to have the land placed in an agricultural district.

Where to File? (FORM 11 Application For Placement of Farmland in an Agricultural District)

The completed application must be filed with the auditor of the county where the land is located. The applicant will be notified of action taken by the county auditor within 30 days of the filing of the application if the land is not within a municipal corporation or an annexation petition has not been filed. If the land for which an application has been made lies within a municipal corporation limit or if an annexation petition that includes the land has been filed with the Board of County Commissioners under Section 709.02 of the Ohio Revised Code, a copy of the application must also be filed with the Clerk of the legislative body of the municipal corporation. The legislative body is required to conduct a public hearing on the application within 30 days after the application has been filed with the Clerk. Within 30 days of the hearing, the legislative body may approve the application, modify and approve the application as modified, or reject the application.

When to File and Renewal?

The original application may be filed at any time for placement of land in an agricultural district for a five-year period. If at the end of five years, the owner decides to keep some or all of his or her land in a district, he or she shall submit a renewal application and must meet the same land requirements and use the same application process as the original application. The renewal application may be filed at any time after the first Monday in January and prior to the first Monday in March of the year during which an agricultural district terminates, for a period of time ending on the first Monday in April of the fifth year following the renewal application.

What is "Land Used for Agricultural Production?"

  1. In accordance with Section 929.01(A) of the Revised Code, land is devoted to "agricultural production" when it is used for commercial aquaculture, apiculture, animal husbandry, poultry husbandry; the production for a commercial purpose of field crops, tobacco, fruits, vegetables, timber, nursery stock, ornamental shrubs, ornamental trees; flowers or sod; the growth of timber for a noncommercial purpose if the land on which the timber is grown is contiguous to or part of a parcel of land under common ownership that is otherwise devoted exclusively to agricultural use; or any combination of such husbandry, production, or growth; and includes the processing, drying, storage and marketing of agricultural products when those activities are conducted in conjunction with such husbandry, production, or growth.
  2. "Agricultural production" includes conservation practices provided that the tracts, lots, or parcels of the land or portions thereof that are used for conservation practices comprise not more than twenty-five percent of tracts, lots, or parcels of land that are otherwise devoted exclusively to agricultural use and for which an application is filed.
  3. "Conservation practices" are practices used to abate soil erosion as required in the management of the farming operation, and include, but are not limited to, the installation, construction, development, planting, or use of grass waterways, terraces, diversions, filter strips, field borders, windbreaks, riparian buffers, wetlands, ponds, and cover crops for that purpose.

What Does Tracts, Lots, or Parcels of Land" Mean?

Tracts, lots, or parcels mean distinct portions of pieces of land (not necessarily contiguous) where the title is held by one owner, as listed on the tax list and duplicate of the county, is in agricultural production and conforms with the requirements of either 1, 2, or 3 below.

Are There Any Other Requirements?

  1. The land for which the application is made must have been used exclusively for agricultural production or devoted to and qualified for payments or other compensation under a land retirement or conservation program under an agreement with a federal agency for the three consecutive calendar years prior to the year in which application is made. Evidence must be shown on the application. If the land contains timber which is not being grown for commercial purposes the land on which the timber is growing must be contiguous to or part of a parcel under common ownership that is otherwise devoted exclusively to agricultural use.
  2. If the total amount of land for which application is made is less than 10 acres, there is an additional requirement that the applicant submit evidence with his application that the activities conducted on the land have produced an average yearly gross income of at least twenty-five hundred dollars over the three years immediately preceding the year in which application is made or that the land will produce an anticipated annual gross income of that amount.
  3. Evidence of annual gross income may be satisfied by attaching to the application form a short statement stating the number of animals by species and anticipated market value, number of acres of crops to be grown, their expected yield and price per bushel or similar specific information.

Is There a Penalty for Early Withdrawal?

Land removed from this program before the 5-year enrollment period is subject to penalty, per Section 929.02(D) of the Ohio Revised Code. See County Auditor's Office for details on how the amount of the withdrawal penalty is determined.

Appeal of Application

The applicant may appeal the denial of the application to the court of common pleas of the county in which the application was filed within thirty days of the receipt of the notice denying the application. When the land lies within a municipality the applicant may also appeal a decision to modify or reject an application to the court of common pleas of the county in which the application was filed within thirty days of the receipt of the notice of modification or rejection. In addition, the applicant may withdraw an application modified by a legislative body if he or she disapproves of the modifications.


If you have questions regarding the Agricultural District please call the Wayne County Auditor's Office at 330.287.5430.

Board of Revision
Board of Revision

Notice: The Board of Revision rules of procedure have been amended, with an effective date of December 1, 2021.   Prior to filing your 2021 tax year complaint please carefully review the NEW RULES.

Overview

The Board of Revision includes the Wayne County Auditor, the Wayne County Treasurer, and the President of the Wayne County Board of Commissioners. By statute, the Auditor serves as the secretary of the Board.

Taxpayers and other parties including local school boards may petition the Board of Revision to seek a review of Real Property or Mobile Homes that are taxed like real estate.  While complaints are typically for a review of the valuation of the Real Property or Mobile Home, complaints other than market value may include requests for review of CAUV determinations or review of Real Property classifications.

Complaint forms for the Board of Revision must be submitted to the Auditor annually between January 1 and March 31 for the prior year’s valuation. Notifications to complainants may be sent by certified mail or may be sent by regular mail and by email if an email address is provided.

Fillable Forms

Information Sheets

Budget Commission
Budget Commission
Overview

In each county there is a County Budget Commission. The Auditor is the permanent Secretary of the Budget Commission, which also includes the County Treasurer and the Prosecuting Attorney. The County Auditor prepares estimates of all levies and presents these estimates to the Budget Commission. It is the responsibility of the Commission to annually review the tax budgets of all taxing districts within the county and to determine that all tax levies are properly authorized and allocated to local governments and libraries. The Budget Commission approves the distribution of the Local Government Fund and ensures that levy monies are collected and properly spent, and carry-over balances are monitored.

Meetings of the County Budget Commission demonstrate a well-placed emphasis on open government and open records. These open meetings reinforce a system of checks and balances where public officials can be held to fulfill their duties as stewards of taxpayer’s money.


                                                         2022 Schedule B and Duplicate Values

2022 Schedule B for CITIES:    Norton City -  Orrville City  -  Rittman City  -  Wooster City


2022 Schedule B for WAYNE COUNTY:   Wayne County


2022 Schedule B for OTHER:   Canal Fulton Library  -  Central Fire  -  East Wayne Fire  -  Northern Sugar Creek  -  Orrville Library  -  South Central Fire  -  Southern Sugar Creek  -  Town and County Fire  -  Wayne County Library  -  Wayne Holmes Mental Health


2022 Schedule B for SCHOOL DISTRICTS:   Ashland Holmes JVS  -  Buckeye JVS  - Chippewa Local  -  Dalton Local  -  East Holmes Local  -  Green Local  -  Hillsdale Local, Northwest Local  -  Northwestern Local  -  Norwayne Local  -  Orrville City School  -  Rittman Exempt  -  Southeast Local  -  Stark JVS  -  Triway Local  -  Tuslaw Local  -  Wayne JVS  -  West Holmes Local  -  Wooster City School


2022 Schedule B for TOWNSHIPS:    Baughman Township  -  Canaan Township  -  Chester Township  -  Chippewa Township  -  Clinton Township  -  Congress Township  -  East Union Township  -  Franklin Township  -  Greene Township  -  Milton Township  -  Paint Township  -  Plain Township  -  Salt Creek Township  -  Sugar Creek Township  -  Wayne Township  -  Wooster Township


2022 Schedule B for VILLAGES:   Apple Creek Village  -  Burbank Village  -  Congress Village  -  Creston Village  -  Dalton Village  -  Doylestown Village  -  Fredericksburg Village  -  Marshallville Village  -  Mount Eaton Village  -  Shreve Village  -  Smithville Village  -  West Salem Village


2022 DUPLICATE VALUES:   JVS  -  Libraries  -  Other  -  Outside Districts  -  School Districts  -  Subdivisions  -  Township Inc Corp  -  Township Non Corp



                                                                  Schedule B and Duplicate Values (2010-2022)

Schedule B for CITIES (2010 -2022):   Cities 2010  -  Cities 2011  -  Cities 2012  -  Cities 2013  -  Cities 2014  -  Cities 2015  -  Cities 2016  - Cities 2017  -  Cities 2018  -  Cities 2019  -  Cities 2020  -  Cities 2021  -  Cities 2022


Schedule B for WAYNE COUNTY (2010 -2022):    County 2010  -  County 2011  -  County 2012  -  County 2013  -  County 2014  -  County 2015  -  County 2016  -  County 2017  -  County 2018  -  County 2019  -  County 2020  -  County 2021  - County 2022


Schedule B for OTHER (2010 -2022):    Other 2010  -  Other 2011  -  Other 2012  -  Other 2013  -  Other 2014  -  Other 2015  -  Other 2016  -  Other 2017  -  Other 2018  -  Other 2019  -  Other 2020  -  Other 2021  - Other 2022


Schedule B for SCHOOL DISTRICTS (2010 -2022):   Schools 2010  -  Schools 2011  -  Schools 2012  -  Schools 2013  -  Schools 2014  -  Schools 2015  -  Schools 2016  -  Schools 2017  -  Schools 2018  -  Schools 2019  - Schools 2020  -  Schools 2021  - Schools 2022


Schedule B for TOWNSHIPS (2010 -2022):   Townships 2010  -  Townships 2011  -  Townships 2012  -  Townships 2013  -  Townships 2014  -  Townships 2015  -  Townships 2016  -  Townships 2017  -  Townships 2018  -  Townships 2019  - Townships 2020  -  Townships 2021  - Townships 2022


Schedule B for VILLAGES (2010 -2022):   Villages 2010  -  Villages 2011  -  Villages 2012  -  Villages 2013  -  Villages 2014  -  Villages 2015  -  Villages 2016  -  Villages 2017  -  Villages 2018  -  Villages 2019  - Villages 2020  -  Villages 2021  - Villages 2022


DUPLICATE VALUES  (2010-2022):   Duplicate 2010  -  Duplicate 2011  -  Duplicate 2012  -  Duplicate 2013  -  Duplicate 2014  -  Duplicate 2015  -  Duplicate 2016  -  Duplicate 2017  -  Duplicate 2018  -  Duplicate 2019  - Duplicate 2020  -  Duplicate 2021  - Duplicate 2022


Budgetary
Budgetary Accounting

Overview

The Wayne County Auditor is responsible to account for the county monies received each year, and to issue warrants (checks) in payment of all of the County obligations. This includes the distribution of tax dollars from real estate, personal property, and manufactured homes to the subdivisions such as townships, villages, cities, school districts, libraries and fire districts.

The Auditor also distributes motor vehicle fees, gasoline taxes, estate taxes, and local government funds.

The Auditor is the paymaster for all county employees and is responsible for the preparation of the County's Annual Comprehensive Financial Report (ACFR).


Wayne County Annual Financial Report


Expenditure Statements:


Revenue Statements:


Fund Balances:



Unclaimed Funds:

  • The Wayne County Auditor holds unclaimed funds from warrants not redeemed and, in some cases, unclaimed estates from Probate Court. These funds are held for (5) years and then transferred into the General Fund.
  • Click here on the Unclaimed Funds from 2017 to 2022 to view the list of unclaimed funds last updated July 21, 2022
  • In order for unclaimed funds to be released, a "claim form" must be completed.
  • Application to Claim Funds


Warrant Replacement:

To have a Warrant Replaced, the Department must present this completed and notarized Application to the Auditor's Office.

Application for Replacement Warrant


If you have questions regarding the information on this page please call the Wayne County Auditor's Office at 330.287.5430.

Special Assessments
Current Utility Balances

Wayne County sewer open balance report

Wooster City current utility balances

Burbank Village

Creston Village
Pending Special Assessments

Overview

The special assessments in this section are pending. These have not been applied to parcels in the County's real estate system.

These assessments have been certified to the Auditor's Office, however, due to timing, they have not been included on tax bills.

We cannot guarantee that all assessments on a property are listed on our website. If you are researching assessments on a parcel, please contact the local taxing authorities that may have issued assessments to ensure you have the correct information

CAUV Information
CAUV Forestry Requirements

CAUV Forestry Requirements

1. Noncommercial woodland is eligible for CAUV provided that it is contiguous to at least 10 acres of CAUV Cropland/Pasture area

2. Mixed use parcels with a combination of woodland and Cropland/Pasture

  • Wooded area of more than 5 acres will require a Woodland Management Plan to be qualified as Commercial Timber. If the total farming unit is less than 10 acres, proof of income will also be required. 
  • Wooded area of less than 5 acres does not qualify for CAUV

3. Commercial Timber as the only agricultural use must be at least 10 acres to qualify and requires a Woodland Management Plan. Proof of income is not required.


For more details call the Wayne County Auditor's Office at 330.287.5432.

CAUV Information

CAUV Information

For land to qualify for Current Agricultural Use Valuation (CAUV) it must:

  • Be devoted exclusively to agricultural use for the three calendar years prior to the year-end of filing the application
  • Property must Total not less than Ten Acres

or

  • If less than Ten Acres it must produce an Average Yearly Gross Income of at least twenty-five hundred dollars ($2,500), or evidence of anticipated income of that amount, 

or

  • It must be devoted to, and qualified for, payments (or other compensation) under a land retirement or conservation program under an agreement with a federal government agency.
  • For more information CAUV GuidelinesCAUV Soil Rates

Land converted from agricultural use is subject to a recoupment charge equal to the amount of the tax savings on the converted land during the three years immediately preceding the year in which the conversion occurs.

CAUV Renewal Applications are Due by the First Monday in March of each year.

View CAUV Forms

For more details please refer to the 5713.30 of the Ohio Revised Code or if you have questions regarding the CAUV Program please call the Wayne County Auditor's Office at (330) 287-5432.

Cigarette License
Cigarette License
License Requirement
Any person engaging in the wholesale or retail business of trafficking in cigarettes within the state of Ohio is required to have a Cigarette Dealer's License. If cigarettes are being sold in your place of business and you do not have a license or your vending machine does not have one displayed, please contact your local County Auditor’s office. Cigarette licenses are to be displayed near the product being sold for easy inspection.


License Fee
A Cigarette Dealer’s License may be obtained at the County Auditor’s Office for a fee of $125.00 for a retail license. To obtain a retail cigarette dealer’s license you must also have a Vendor's License. The cigarette wholesale license is now sold directly by the State for a fee of $1,000.00.

License Location
  • The license does not authorize the license to engage in the business of trafficking cigarettes at any place in this state other than that specified by the County Auditor on the License. One license is good for only one location.
  • Any person who employs the use of a motor vehicle to convey a supply of cigarettes from place to place or for the purpose of offering such cigarettes for sale must obtain a license for each vehicle and in each county in which any such vehicle is used.
  • In the event that a business moves, or the business is sold, or an individual or partnership incorporates his own business, or a partnership or corporation is dissolved, the cigarette license issued to a dealer prior to the occurrence of any such event may not be used.

License Transferred
A cigarette dealer’s license (retail) may be transferred to a different business or person within the same county, by filing an application with the County Auditor's Office and payment of a $5.00 fee.

License Renewed
Retail Licenses are renewed on or before the fourth Monday in May through the County Auditor's Office. If the application is filed after the fourth Monday in May, the license fee required to be paid shall be prorated to the amount for the remainder of the license year. Wholesale Licenses are renewed directly by the State of Ohio. 

If you have questions please call the Auditor's Office at 330.287.5444
Dog License
Dog License


     The Wayne County Auditor's Office has partnered with DocuPet to provide residents with an enhanced pet licensing experience. 

                                                                                                   Click here to View the Press Release


License Requirements

Ohio State Law requires any dog over the age of three (3) months to have a license within 30 days of ownership. Any license purchased after 30 days of ownership, or renewed after the annual renewal period between December 1 through January 31 must include a penalty.  Dog licenses can now be easily purchased online at waynecounty.docupet.com, by mail, over the phone, by visiting the Wayne County Auditor's Office or a seasonal satellite office (Locations, dates and hours listed below).    Licenses are available in 1 and 3 year increments, with the option for lifetime licenses also available.  All licenses expire on January 31st, and late fees apply on February 1st.

Your dog's license now includes DocuPet's free HomeSafe 24/7 lost pet service and the option to upgrade to designer license tag styles with personalization options.  Additionally, 20% of every product sale (designer tags, collars and leashes) is donated to Wayne County Dog Shelter through DocuPet's Safe&Happy Fund.

Visit waynecountydocupet.com for more information on how to license your pet using this new, easy-to-use online licensing service that provides a quick and seamless way to license your pet from the comfort of your home.


ALERT: Auditor Underwood urges dog owners to be cautious when purchasing dog licenses online. The only outside vendor legally permitted to sell dog licenses online for Wayne County is DocuPet.  We have had reports of an online vendor fraudulently selling licenses to unsuspecting dog owners.


Ohio Revised Code

The laws governing dog licensing in the State of Ohio may be found in the Ohio Revised Code (ORC), sections 955.01955.05, and 955.26


Tag Renewals

Ohio law requires licenses be renewed each year between December 1 and January 31.   The 2023 Dog Licenses will go on sale December 1, 2022. 


Tag Fees

  • Puppy turning 3 months old after July 1st - $8.00
  • Adult dog annual license - $16.00 
  • Adult Dog 3 year license - $48.00
  • Adult Dog permanent license - $160.00
  • A duplicate license for a current lost license - $5.00.
  • To transfer a current license to a new owner - $5.00.
  • Kennel License - $80.00 - **Please visit the Wayne County Auditor's Office as kennel licensing is not processed online through DocuPet**


Late Fees

There is no provision in the law to waive the penalty. If you renew your dog's license after the January 31st due date the cost will be as follows:

                                                                                         Tag Type                                            February 1st and later                                               

                                                                                Adult dog annual                        $16.00 license + $16.00 penalty = $32.00 total cost    

                                                                                Adult dog 3 year                         $48.00 license + $16.00 penalty = $64.00 total cost 

                                                                                Adult dog permanent                $160.00 license + $16.00 penalty = $176.00 total cost  

                                                                                Kennel License                             $80.00 license + $80.00 penalty  = $160.00 total cost  


Applications

Fillable Dog License Application 

Kennel License Application


Benefits of Licensing

  • Hundreds of unique and colorful designer tag styles to choose from, or design your own tag online
  • With full access to HomeSafe 24/7 lost pet service, upload recent photos of your pet and include important information that will help identify and retrieve them if they become lost
  • Gain access to exclusive promotions and discounts
  • Add additional pet guardians to your pet's profile
  • Skip the trip and easily purchase or renew your pet's license from the comfort of home
  • Upload important new documents for your pet by snapping a photo
  • Make an optional donation to Wayne County Dog Shelter via DocuPet's Safe&Happy Fund and support local animals in need
  • Easily view and download your pet's license documentation
  • Read up on exclusive pet-focused content
  • Manage, or make changes to your account at anytime, including updating your contact information and making changes to pet details and status
  • View your order status and history


Current Licenses From Outside Wayne County

If you move to Wayne County from another county within Ohio we will honor the license until it is expired. However, if you move here from another state you are required to purchase a license immediately upon arrival. If you wait more than 30 days, we are required to charge a penalty.


Lost Dogs

A license tag provides a quick and accurate way of getting your pet home should they get lost.   Every Wayne County license tag comes readily equipped with DocuPet's HomeSafe 24/7 lost pet service, which has reunited thousands of pets with their families.

Every DocuPet license tag is etched with that pet's own unique 8-digit HomeSafe code that links to their online pet profile.  Pet owners should create a Lost Pet Reports as soon as they realize their pet has gone missing.  Anyone who finds a lost pet can easily reference this unique 8-digit code and create a Found Pet Report by visiting  waynecountydocupet.com.   For additional assistance in finding the owner of a lost pet please contact the Wayne County Auditor's Office (Location and hours listed below).  However, please remember if the license tag is not attached to your pet's collar it will not help in the event your pet is lost. 

Pet owners my upload current photos of their pet and include essential details such as medical information, care instructions, identifying features, and add Pet Guardians.   The more information in a pet's profile, the more helpful it will be in getting them home should they ever end up lost.

The law requires each dog to be wearing its tag.   A dog can be seized and impounded by the Dog Warden if they are over 3 months old and found not wearing their license tag, per Ohio Revised Code 955.12.


Rabies Vaccinations

Regulation #121, section 2.1 under the Wayne County General Health District states "After January 1, 1989, in the Wayne County Combined General Health District, every dog six months of age and older shall be vaccinated against rabies. Every unvaccinated dog six months of age or older which is newly acquired or newly residing in the Wayne County Combined General Health District shall be vaccinated against rabies within thirty days after purchase or arrival." .


Dogs Restraints

Ohio law specifies that all dogs must be confined to your property or under reasonable control - such as on a leash when being walked. It is not safe (and not legal) to allow your dog to roam the neighborhood.


Dangerous and Vicious Animals

First time designations must be registered through the Wayne County Auditor's Office with required documentation to receive the dangerous dog tag.

Please be aware of the City Ordinances pertaining to dangerous and vicious animals, as recorded in Orrville, Rittman, and Wooster City.


License fees are accepted year round at the following locations; PLEASE NOTE  you will receive your license in the mail within 14 business days

       

                                                                                                           Wayne County Auditors Office

                                                                                                                                     428 W Liberty St
                                                                                                                                Wooster, Ohio 44691

                                                                                                                                 Office Hours

                                                                                                 Saturday-Sunday CLOSED,   Monday-Friday: 8:00 AM - 4:30 PM

                                                                                                                                                                        Phone
                                                                                                                                             (330) 287-5444
                                                                                                                                                                           Fax
                                                                                                                                             (330) 287-5436



                                                                                                                                              Wayne County Dog Shelter

                                                                                                                                   5694 Burbank Rd
                                                                                                                                 Wooster, Ohio 44691

                                                                                                                                                             Office Hours

                                                            Sunday-Monday CLOSED,   Tuesday-Friday: 12:00 PM - 5:00 PM,   Saturday 9:00 AM - 2:00 PM

                                                                                                                                                                   Phone
                                                                                                                                          (330) 345-1018
                                                                                                                                                                       Fax
                                                                                                                                          (330) 345-1025

                                                                                                           2023 Dog License year round Satellite Office

                                                                                                             

              Location                                                                      Address                                                                            Hours of Operation

  • Rittman Landscape Materials               64 Sterling Ave, Rittman OH 44270                  Mon-Fri 9:00 am-5:00 pm, Sat 9:00 am-4:00 pm


License fees are accepted at the following locations Dec 1st through Jan 31st only


                                                                                                               2023 Dog License Satellite Offices

                Location                                                                     Address                                                                            Hours of Operation

  • Discount Drug Mart                                  625 Beall Ave, Wooster OH 44691                    Mon-Sat 8:00 am-10:00 pm, Sun 9:00 am-9:00 pm 
  • Maysville Elevator                                     10583 Harrison Rd, Apple Creek OH 44606    Mon-Fri 7:00 am-4:30 pm, Sat 7:00 am-11:00 am
  • Orrville Public Library                               230 N Main St, Orrville OH 44667                      Mon/Th 9:00 am-5:30 pm, Tue/Wed/Fri 10:00 am-5:00 pm, Sat 10:00 am-3:00 pm

    If you have questions regarding the information on this page, please call the Wayne County Auditor's Office at 330.287.5444

    Employment
    Employment

    County Employment Application (Click here)

    NOTICE:  The Wayne County Auditor's Office is currently hiring for the following positions:


    OTHER
    Community Resources

    United Way of Wayne and Holmes Counties' WHIRE service

    WHIRE– Wayne Holmes Information Referral Exchange is a community resource line. Residents of either Holmes or Wayne County can dial (330) 263-6363 to find assistance or information. Calls will be answered by a live person M-F between 8am – 5pm and messages answered within 48 hours. You can also search online for assistance by visiting the United Way of Wayne and Holmes Counties' website.

    If you are in crisis and need immediate crisis intervention, please call the 24 hour crisis hotline at (330) 264-9029.

    Other Community Resources

    Editorials

    Conveyance Fee Notice

    The Ohio Revised Code 319.54(G)(3)(a) reference to Federal Instrumentalities, which are exempt from Real Property Conveyance Fees, does not apply to Fannie Mae or Freddie Mac. The Auditor's Office does require appropriate conveyance fees for these conveyances.

    Muskingum Watershed - Updated appraisal record

    The Muskingum Watershed Conservancy District (MWCD) has completed an update to its land parcel information system (Subsequent Appraisal Record) as required by law. Legal notices were published January 28, 2011 in the daily newspapers across the MWCD region.

    If your parcel number was listed, and you have questions, you may contract the Wayne County Clerk of Courts office where a copy of the Subsequent Appraisal Record has been placed on file. Or you may contact the MWCD office toll-free at 866-755-6923.

    Tax Levy Notice

    For details on how the Cost of Levies are Calculated please view the above link.

    Estate Tax

    The Ohio Estate Tax was repealed effective January 1, 2013.  There will be no estate tax on estates of individuals with a date of death on or after January 1, 2013.  This legislative change occurred with the passage of the 2012-2013 Budget Bill, House Bill 153.

    Ohio Department of Taxation Estate Tax Information.

    Fraud Reporting

    Auditor of State’s System of Reporting Fraud (Click Here To View)

    The auditor of state shall establish and maintain a system for the reporting of fraud, including misuse and misappropriation of public money, by any public office or public official. The system shall allow Ohio residents and the employees of any public office to make anonymous complaints through a toll-free telephone number, the auditor of state's web site, or the United States mail to the auditor of state's office. The auditor of state shall review all complaints in a timely manner.

    Whistleblower Protection (Click Here To View)

    If an employee in the classified or unclassified civil service becomes aware in the course of employment of a violation of state or federal statutes, rules, or regulations or the misuse of public resources, and the employee's supervisor or appointing authority has authority to correct the violation or misuse, the employee may file a written report identifying the violation or misuse with the supervisor or appointing authority. In addition to or instead of filing a written report with the supervisor or appointing authority, the employee may file a written report with the office of internal auditing created under Section 126.45 of the Revised Code.

    Interest

    Rates

    Interest rates are determined by the Tax Commissioner as required by Ohio Revised Code section 5703.47

    For 2022 Calendar Year the general interest rate is five percent (3%), and the interest rate for unpaid or overpaid general business Personal Property and Estate Taxes is 0 percent (0%).

    Interest Rates for previous years

    If you have questions regarding these Interest Rates please call the Auditor's Office at 330.287.5430.

    Payroll

    Overview

    The County Auditor is responsible for the production of bi-weekly paychecks and maintaining pay records for all County elected and appointed officials, approximately 900 County employees, as well as the Wayne County election poll workers. The Auditor is also responsible for the preparation and distribution of all payroll deductions which includes all taxes, unions, deferred compensation programs, credit unions, retirement systems, child support, insurance, garnishments and attachments.

    IRS Withholding Calculator

    For questions regarding your paycheck, deductions, etc. please contact the Payroll Clerk in your Department.

    Forest Land Eligibility
    Forest Land Eligibility
    Ohio Forest Tax Law Eligibility

    “Forest Land” as described in Rule 1501:3-10-01 of the Ohio Administrative Code means land for which the primary purpose is the growing, managing and harvesting of a merchantable forest product of commercial species under accepted silvicultural systems through natural or artificial reforestation methods and for which there is an approved forest management plan. The forest land shall consist of a stand or stands of commercial species of forest trees which contain at least fifty square feet of basal area or at least three hundred stems per acre which shall be evenly distributed throughout the stand. 

    The Chief of the Ohio Division of Forestry certifies land for Ohio Forest Tax Law.

    Ohio Forest Tax Law allows for a 50% reduction in the market value of eligible “Forest Land”


    NOTE: Forest Land that is enrolled in the Ohio Forest Tax Law program cannot be enrolled in the Current Agricultural Use Valuation (CAUV) Program

    For more information, please refer to 5713.22 of the Ohio Revised Code, or Contact the Ohio Division of Forestry at 877-247-8733

    Ohio Division of Forestry
    2045 Morse Rd
    Building H1
    Columbus, OH 43229
    (614) 265-6694

    GIS Information
    GIS Information

    Wayne County Geographic Information System

    GIS Parcel Viewer

    • The Wayne County Auditor's Geographic Information System website allows you to search properties by Owner, Address, or Parcel Number.  You can also download surveys or tax maps, measure length or area, annotate the map, print maps, and view recent sales.  The "Layer List" on the right allows you to turn on and off a variety of GIS layers.

    GIS Open Data Site

    • Wayne County's GIS Open Data Site may be accessed at data-waynecountygis.opendata.arcgis.com.  This site will allow you to search for and download GIS Data in several formats.  You will also be able to access various Wayne County GIS applications.

    Map Requests

    • To request printed maps:
    • Print sizes and costs:
      • 8.5" x 11" - $1.00
      • 11" x 17" - $2.00
      • 18" x 24" - $4.00
      • 24" x 36" - $6.00
      • 36" x 48" - $8.00
    • Maps sized 18" x 24" and larger are printed on a large scale plotter and take longer to produce.
    • JPEG formatted maps are available through e-mail as well. Please inquire for additional formats.
    • For map requests, you will need to include a reference to where the area is located within Wayne County. Examples are as follows:
      • Parcel number(s)
      • Address(es) in the area
      • Legal descriptions
      • Township, range, sections
    • We offer our data on two DVDs for $50.00, with an additional $3.50 if shipped. If interested, please contact us for additional details.
    • All our requests are completed on a first come first served basis. If you have ordered a print, it can be picked up at the Auditor's Office. Please keep in mind the Auditor's Office can only accept cash or check.


    Wayne County Auditor's GIS Department

    Email: [email protected]

    Phone: (330) 287-5411

    Fax: (330) 287-5436

    Office Hours: Mon-Fri   8:00AM– 4:30PM

    Home Energy Assistance
    Home Energy Assistance

    Home Energy Assistance

    • The Winter Crisis Program provides assistance once per heating season to eligible households that are disconnected, threatened with disconnection or have less than a ten-day supply of bulk fuel.
    • Percentage of Income Payment Plan Plus (PIPP Plus) is an extended payment arrangement that requires gas and electric companies to accept payments based on a percentage of the household income.

    For local assistance on eligibility for any of these programs please call Community Action Wayne/Medina:

    Community Action Wayne/Medina

    905 Pittsburgh Ave

    Wooster, Ohio 44691

    Phone: (330)264-8677

    Fax: (330)264-5170

    Homestead Exemption
    Homestead Exemption

    Homestead Exemption

    Property Tax Relief for Senior Citizens and the Disabled

    • In 2014 a newly expanded homestead exemption program was signed into law that provides property tax relief to qualified senior citizens and permanently and totally disabled Ohioans.
    • Qualification for the Homestead Exemption is based on an Ohio adjusted income level of $34,200 or less. Typically, this value will increase annually. The exemption offers eligible homeowners the opportunity to shield up to $25,000 of the market value of their homestead (a dwelling and up to one acre of land) from property taxation. For example, if a home is valued at $100,000, the property tax will generally be billed as if the home were valued at $75,000. ***The adjusted income level will rise to $34,600 for tax year 2022.
    • The homestead exemption is available to all homeowners age 65 and older, and all totally and permanently disabled homeowners. (For disability details, see below).

    Permanent Disability

    Permanent and Total Disability means a person who has, on the first day of January of the year for which the homestead exemption is requested, some impairment of body or mind that makes him/her unfit to work at any substantially remunerative employment which he/she is reasonably able to perform and which will, with reasonable probability, continue for an indefinite period of at least twelve months without any present indication of recovery, or has been certified as permanently and totally disabled by an eligible state or federal agency.


    FILING DEADLINE NOTICE:

    The Deadline to file for the 2021 Tax Year for the Homestead Exemption program for Senior Citizens (65 years of age or older, or permanent and totally disabled) is December 31, 2022.

    We are taking applications for the 2022 Tax Year payable in 2023 so if you turned age 65 anytime during 2022 and are the deeded homeowner you may file an application.


    If you have further questions please visit the State of Ohio Information site or call our office at: 330.287.5438

    Manufactured Homes
    Manufactured Homes

    Manufactured Homes:

    • Manufactured Homes Search (Search for manufactured homes by registration number, owner, or address)
    • Manufactured Homes that have transferred ownership during 2022 are still showing the owner effective as of January 1, 2022. However, the Transfer Detail line will show the latest owner name.
    • 1st Half Tax Due Date: February 24, 2022
    • 2nd Half Tax Due Date: July 21, 2022

    Under Ohio law, owners of manufactured homes (house trailers) are responsible to register their homes with the County Auditor for tax purposes. The Auditor's Office assesses each manufactured home. Tax Bills are sent to each owner semi-annually. This tax is distributed back to the local taxing districts in the same manner as the real estate taxes.

    Methods of Taxation:

    Depreciation Method:

    This method was used for all manufactured homes prior to January 1, 2000. The sale price of the home is reduced to 80% for furnished or 95% for an unfurnished home. A depreciation of 5% per year is applied to this reduced sales price until the maximum allowed depreciation of 35% for furnished or 50% for unfurnished homes is reached. This depreciated amount is then multiplied by 40% to create the assessed (taxable) value. The assessed value is then multiplied by the full tax rate to determine the amount of annual taxes, which are billed semi-annually. Manufactured homes titled prior to January 1, 2000 may stay on this method, or may choose to change to the new Appraisal method.

    Appraisal Method:

    A Manufactured home purchased after January 1, 2000 will be taxed using the Appraisal method like real estate. The value of the home is multiplied by 35% to create the assessed (taxable) value. This value is then multiplied by the effective tax rate to determine the amount of tax that will be billed semi-annually. These homes are reappraised in the county-wide reappraisal mandated by the state.

    Manufactured homes taxed under this method may also be entitled to a 10% rollback, and a 2.5% reduction of the annual taxes.

    To Convert to Appraisal Method of Taxation:

    Manufactured homes titled prior to January 1, 2000 may choose to convert to the appraisal method. However, you may only convert once. A conversion form available at the Auditor's office must be completed and all taxes must be paid prior to the conversion. All manufactured homes titled after January 1, 2000 are automatically under the appraisal method.

    To Convert a Manufactured Home to Permanent Real Estate:

    Manufactured Homes titled prior to January 1, 2000 are taxed on a Depreciation Schedule created by the State. Those titled January 1, 2000 or later are taxed "like" real estate. The requirements to convert any Manufactured Home to permanent real estate are:

    • The Land Owner & the Manufactured Home Owner must be the same.
    • All Towing Apparatus (wheels & tongue) must be removed.
    • The Manufactured Home must be placed on a Permanent Foundation below the frost line.
    • The Manufactured Home Taxes must be paid in full through the current year.
    • The Original Title must be Surrendered to the Auditor's Office (a memorandum is not acceptable), any Liens must be cancelled. The Auditor's Office will then forward the Title to the Clerk of Courts Auto Title Department with a letter indicating that this manufactured home is now converted to Real Estate. The home will now be appraised as real estate in the county wide reappraisal, and taxes will be billed in the regular real estate billing cycle.

    To Transfer a Manufactured Home Title:

    • The Auditor's Office must be notified that the Title is Changing Ownership, and must stamp the title before transfer. Titles notarized from January 1, 2000 and later will pay a conveyance fee of $4.00 per thousand in the Auditor's Office (the Manufactured Home will be Taxed Like Real Estate).
    • The Taxes Must Be Paid in Full (through the current year) in the Treasurer's Office (428 W Liberty Street). The Title will be stamped by the Treasurer to show that the taxes are paid.
    • Wayne County Clerk of Courts Auto Title Office (200 Vanover Street).The Title is taken to the Wayne County Auto Title Office to complete the Transfer of Ownership with a new Certificate of Title.

    To Relocate a Manufactured Home:

    • A relocation notice is required for any manufactured or mobile home that has been subject to taxation and is moved on the public roads from one address to another within Ohio. The relocation permit is obtained from the County Auditor’s Office in the county where the home is located. All manufactured home taxes and a $5.00 fee must be paid before issuance of the permit.
    • The relocation notice is a one foot square yellow sign. It contains the name of the homeowner, the registration or serial number, and the address and county to which the home is being moved. It must be attached to the rear of the home when it is being moved on the public roads.
    • If the County Auditor determines that a manufactured home has been moved without a relocation notice as required, a penalty of $100 will be imposed upon the owner of the home and upon the person who moved the home. If the penalty on the owner is unpaid, the penalty constitutes a lien on the home and will be added to the manufactured home tax duplicate for collection. ORC 4503.061 


    History of Changes to Manufactured Homes



     If you have questions please call the Auditor's Office at: 330.287.5430

    Oil and Gas Minerals
    Oil and Gas Minerals
    Overview
    With oil and gas production data now being submitted to the county auditor from ODNR Form 10 (DTE 6/6A no longer accepted), there will be three main changes in the way that the assessed value is allocated to each producer:

    • All production (100%) will be allocated to the primary producer and payment of real property tax will be the sole responsibility of the producer. There will no longer be any royalty owner interest on parcels maintained by the county auditor.
    • The assessed value of the production from horizontal wells will be allocated to each tax district that is crossed by a lateral line. This may result in one or more parcel numbers, and therefore tax bills, per each individual well (API). This will ensure proper distribution of taxes collected on each respective well.
    • If a well is sold during a production year, the owner of record as of January 1 (lien date) of the following year will be assigned 100% of the assessed value. This now aligns oil and gas production billing with all other real property billings.

    Tax bills for well production will be mailed to the address that each producer has on file with ODNR. Since the data necessary to assess the value of the production and mail out the tax bills will all be coming from the ODNR database, it is imperative that every effort be made by each producer to submit complete and accurate information on Form 10.

    Sites To Visit

    ODNR Division of Oil and Gas Resources Home Page

    Oil and Gas Electronic Forms (ODNR Division of Mineral Resources Management)

    ODNR Oil and Gas Well Mapping


    If you have questions regarding the information on this page please call the Wayne County Auditor's Office at 330.287.5430.

    Owner-Occupied Tax Credit
    Owner-Occupied Tax Credit

    General Information

    Every property owner who resides in their own property is eligible for an owner-occupied 2 ½% reduction on their property tax bill.  Homeowners must make application for this reduction. This is often taken care of at time of transfer of real estate.  To receive the owner-occupied (2 ½%) tax reduction, you must own and occupy your home as your principal place of residence (domicile) on January 1 of the year you file for the reduction. A homeowner and spouse are entitled to this homestead tax reduction on only one home. The calculation is based on the Dwelling and up to one acre of land.

    Beginning with tax year 2013, the 2 1/2 % reduction no longer applies to new levies enacted after the August 2013 election. These non-qualifying levies include additional levies, the increase portion of renewal with increase levies, and the full effective millage of replacement levies. Levies that will continue to qualify for application of the rollbacks are levies approved at or before the August 2013 election, inside and charter millage as they appear on the 2013 tax list, renewals of qualified levies, and the substitute of qualified school district emergency levies under Revised Code section 5705.199.

    Owner-Occupied Tax Reduction Application


    FILING DEADLINE NOTICE:

    The Deadline to Back File, for the 2021 Tax Year, for the Owner-Occupied Credit Tax Rollback Program for Home Owners is December 31, 2022


                                                                           How are real estate taxes calculated?

    The steps outlined below show how a real estate tax bill is calculated. The calculations used in the example are for a $100,000 property for tax year 2016; Full tax rates and reduction factors can be found on the tax rate sheet.

    In this example we used the rate and reduction factor from Wayne Twp. Wooster City, Wooster City School District. This example includes the Owner Occupied Credit reduction (owner occupied residence).


    1. Determine the assessed value

    Formula: (Appraised Value) x 35% = Assessed Value

    Example: $100,000 x .35 = $35,000


    2. Divide (Assessed Value) in half to Calculate Half-Year Tax Bill Amount.

    Formula: (Appraised Value) / 2 = Assessed Value (For Half-Year Tax Bill Calculation)

    Example: $35,000 / 2 = $17,500


    3. Calculate the gross tax

    Formula: (Assessed Value x (Full Rate) = Gross Tax (for Half-Year) / 1,000 (Per Thousand)

    Example: $17,500 x 104.50 / 1,000 = $1,828.75


    4. Calculate the reduction factor credit amount

    Formula: (Gross Tax) x (Reduction Factor) = Credit

    Example: $1,828.75 x .345182 = $631.25


    5. Reduce the gross tax by the reduction factor credit amount

    Formula: (Gross Tax) - (Reduction Factor Credit) = Adjusted Tax

    Example: $1,828.75 - $631.25 = $1,197.50


    6. Calculate the rollback credit amount

    Formula: (Adjusted Tax) x (Rollback) = Non-Business Credit (formerly 10% Rollback Reduction)

    Example: $1,197.50 x .094886 = $113.63


    7. For "Owner-Occupied" Residential Properties, there is an additional Rollback.

    Formula: (Adjusted Tax) x (Rollback) = Owner-Occupied Credit (formerly 2.5% Rollback Reduction)

    Example: $1,197.50 x .023721 = $28.41


    8. Reduce Adjusted Tax by Total Rollback for Half-Year Tax Amount.

    Formula:

      (Non-Business Credit) + (Owner Occupied Credit) = Total Rollback Reduction

      (Adjusted Tax Amount) - (Total Rollback Reduction) = Total Half-Year Tax Amount.

    Example:

      $113.63 + $28.41 = $142.04

      $1,197.50 - $142.04 = $1,055.46

      Half Year Tax Amount: $1,055.46 (Billed Semi-Annually)

      Full Year Tax Amount: $2,110.92


    If you have any further questions please call our office at: 330.287.5438

    Real Estate Property
    Real Estate Property

    Real Estate Property


    Methods of Taxation:

    • After the Market Value is established by the state, or by the reappraisal process, a final Abstract of Values must be submitted to the State for approval. Upon approval, the state issues the new tax rates for the next tax year based upon the new values, levies voted on by the taxpayers, and the 10 mills receivable by the county. If property values increase the state makes adjustments called "reduction factors" which prevent the levies from generating more revenue than was levied for at the time the levy was voted into law.
    • After the final Market Value is established the individual real estate parcels are then taxed on 35% (Assessed or Taxable value) of the market value. This 35% is called the Assessed or Taxable value. This Assessed Value is multiplied by the Tax Rate for your School District, and the "reduction factor" for your taxing district subtracts the excess that would have been generated over and above the allowable millage.
    • Most Residential parcels also qualify for the non-business credit on taxes based on legislation enacted in 1971. This rollback does not apply to Commercial or Industrial properties.
    • Residential parcels where the home is owner-occupied may also qualify for the owner-occupied credit on taxes on their dwelling and up to a one acre home site.
    • The millage generated by the county is for the general fund, Children Services, the County Care Center, Medway Drug Enforcement, and the County Board of Developmental Disabilities. There are also levies for various Townships, Municipalities, and Schools. Listed under "Other" on your tax bill distribution are levies for Libraries, Fire Districts, and Wayne Holmes Mental Health.


    Transfer of Ownership:

    When a real property parcel transfers ownership a legal document commonly called a "Deed" must be prepared and brought to the Wayne County Map Office in the Wayne County Administration Building, 428 West Liberty Street, Wooster Ohio.

    Next the deed is taken to the Wayne County Auditor's Office (Wayne County Administration Building), where a $4.00 per thousand Conveyance Fee is paid, plus a Transfer Fee of $0.50 per parcel. (PLEASE NOTE - We round to the next $100 per the sale price.) 

    Next the deed is taken to the Wayne County Recorder's Office (Wayne County Administration Building) where it is legally recorded.

    Recording Fees:

    • $34.00 = first two pages
    • $8.00 = each additional page
    • $4.00 = marginal notations
    • $2.00 = Copies
    • $20.00 = Standardization guideline fee


    Tax Exempt Properties: (See the Tax Exemption Application)

    • Churches - the actual place of worship, Sunday school classrooms, fellowship halls, and pavilion areas used by the church. Parsonages are not exempt. If the parsonage is on the same parcel as the church, the state will split off one acre and the parsonage as taxable. Sometimes the parsonage also has a church office, or the basement is used as church storage. In this case the state will exempt the office and basement, leaving the rest of the square footage taxable.
    • Schools - almost everything owned by the school is exempt, the school, baseball dugouts, tracks, concession stands, press boxes, etc.
    • Townships, Cities, and Villages - almost everything used for these entities is exempt.
    • Non-Profit Organizations - Salvation Army, Every Woman's House, etc.
    • County owned property
    • Public Parks
    • State of Ohio - ODOT, OARDC, OSU
    • Colleges
    • Graveyards
    • Hospitals

    Note: If these entities were to lease a portion of their property for profit, or the land were vacant with no future plans for use, these portions would not qualify for tax exemption.


    Community Reinvestment Area (CRA):

    The Ohio Community Reinvestment Area program is an economic development tool administered by municipal and county governments that provides real property tax exemptions to businesses or individuals making investments in Ohio. In order to use this program a city, village, or county must petition the Ohio Department of Development for a geographical area in which investment in housing has generally been discouraged.  The petition is reviewed by the department and a housing survey performed by the city, village, or county involved. Once an area is confirmed, communities may offer real property tax exemptions to taxpayers that invest in the area. If you have questions on the Community Reinvestment Area program, please contact the Ohio Development Services Agency’s Office of Strategic Business Investments by calling 614.466.2317 or 800.848.1300 or visit:   https://development.ohio.gov/wps/portal/gov/development/


    Tax Increment Financing (TIF):

    Tax Increment Financing is a method of assigning a portion of the taxes (usually dependent on changes in value beyond a given year) to a specific municipality to facilitate growth. It is an abatement but one that is taxed as if it were normal taxes. The difference is that the monies collected are not distributed to the normal taxing authority but either go straight to the municipality (city) or a combination of city and school.


    Public Utilities Parcels:

    Amended Substitute House Bill 66 enacted several changes that impacted the way some public utility real and personal property is valued and assessed. Preliminary assessments for railroad companies do not include values for non-operating railroad real property. It is the responsibility of the county auditor to value and assess non-operating railroad real property. The state sends preliminary assessments to the county auditor for public utilities that have taxable property in the county. The taxable values reflected on the certifications from the state must be placed on the Real and Public Utility Tax List with taxes computed accordingly.


    If you have questions please call the Auditor's Office at: 330.287.5430

    Real Estate Tax
    Real Estate Tax

    Real Estate Tax Examples

    • Wayne County Tax District examples of Estimated Taxes per $100,000 Market Value in each School District.
    • The Residential/Agricultural Classes are not reduced by the Owner-Occupied Credit rollback since this only applies to owner occupied residences (see Owner-Occupied Credit Link).
    • The Commercial/Industrial Classes are not reduced by the Non-Business Credit rollback (formerly the 10% rollback).

    Rates with Estimated Taxes per District (2016-2021)


    School District Tax Rate Comparison (2016-2021)


    Where do your taxes go?

    Using a typical property valued at $100,000, here is an example of where your Tax Dollars go in each Taxing District in Wayne County. The taxes are divided between the County, your School District, the Joint Vocational School District, the Township, the City, Mental Health and Fire Districts, and your Library.

    Please remember that most of these taxes are from Tax Levies approved by the Taxpayers at the Ballot Box in the Primary and General Elections.

     

                                                                 How are real estate taxes calculated?

    The steps outlined below show how a real estate tax bill is calculated. The calculations used in the example are for a $100,000 property for tax year 2016; Full tax rates and reduction factors can be found on the tax rate sheet above.

    In this example we used the rate and reduction factor from Wayne Twp. Wooster City, Wooster City School District. This example includes the Owner Occupied Credit reduction (owner occupied residence).


    1. Determine the assessed value

    Formula: Appraised Value x 35% = Assessed Value

    Example: $100,000 x .35 = $35,000


    2. Divide (Assessed Value) in half to Calculate Half-Year Tax Bill Amount.

    Formula: Assessed Value / 2 = Assessed Value (For Half-Year)

    Example: $35,000 / 2 = $17,500


    3. Calculate the gross tax

    Formula: (Assessed Value x Full Tax Rate)/1000 = Gross Tax (For Half-Year)

    Example: ($17,500 x 104.50) / 1,000 = $1,828.75


    4. Calculate the reduction factor credit amount

    Formula: (Gross Tax) x (Reduction Factor) = Credit

    Example: $1,828.75 x .345182 = $631.25


    5. Reduce the gross tax by the reduction factor credit amount

    Formula: (Gross Tax) - (Reduction Factor Credit) = Adjusted Tax

    Example: $1,828.75 - $631.25 = $1,197.50


    6. Calculate the rollback credit amount

    Formula: (Adjusted Tax) x (Rollback) = Non-Business Credit (formerly 10% Rollback Reduction)

    Example: $1,197.50 x .094886 = $113.63


    7. For "Owner-Occupied" Residential Properties, there is an additional Rollback.

    Formula: (Adjusted Tax) x (Rollback) = Owner-Occupied Credit (formerly 2.5% Rollback Reduction)

    Example: $1,197.50 x .023721 = $28.41


    8. Reduce Adjusted Tax by Total Rollback for Half-Year Tax Amount.

    Formula:

      (Non-Business Credit) + (Owner Occupied Credit) = Total Rollback Reduction

      (Adjusted Tax Amount) - (Total Rollback Reduction) = Total Half-Year Tax Amount.

    Example:

      $113.63 + $28.41 = $142.04

      $1,197.50 - $142.04 = $1,055.46

      Half Year Tax Amount: $1,055.46 (Billed Semi-Annually)

      Full Year Tax Amount: $2,110.92


    If you have questions please call the Auditor's Office at: 330.287.5430

    Real Property Appraisal
    Real Property Appraisal

    When are Reappraisals Conducted?

    Wayne County Auditor is mandated by the State to conduct a comprehensive county-wide reappraisal of real estate properties every six years to establish property values for tax purposes, using a uniform approach that produces a fair estimate of what the property would sell for on the open market. There are many things which influence the market value of a property besides comparable sales, such as interest rates, cost of land acquisition, construction and material costs, etc.

    On the third year between the six-year reappraisal cycle the state issues to the county auditor percentage updates for property values based upon the current sales amounts in any given area of the county.


    Three Approaches of Valuation:

    Cost Approach

    The cost approach involves estimating the cost of reproducing, or replacing, the building and site improvements. Reproduction cost looks at reproducing a replica property at a given point in time at its full current value. Replacement cost refers to the cost of reproducing improvements of equal quality, meaning that the full reproduction cost is given a functional or economic obsolescence factor to account for the current condition of the improvements. Then the estimated land value is added to the depreciated value of the buildings to reach a total replacement value.

    Income Approach

    The income approach is often used for commercial and industrial property. The income approach allows the property value to be based on the property's ability to generate and maintain a standard of income for the owner. This method requires the appraiser to analyze the income yields for their relative durability, and relate this to the changing economic environment in the local area. This approach works well since potential buyers are primarily interested in the potential revenue and tax shelter the business will generate. A buyer will weigh the potential return on their investment when purchasing the property. For commercial and industrial vacant land the market approach may work best.

    Market Approach

    The market approach involves gathering sales comparison data and relating it to the property being appraised. The appraiser must consider not only the location, but the square feet, quality, design, age, condition, usefulness, and desirability of the property when making comparisons to other properties sold in the area. The ability to generate a list of comparable sales in a given area from the auditor's sales records is very useful in this approach.


    Property Class Equalization

    The property classes are residential, agricultural, commercial, and industrial. Market value is the most common basis of equalization, where a residential property is not only equalized to other residential property classes, but also to all the other property classes in the area. The market value is the price an intelligent informed person is willing to pay in an arm's length sale for the property. The appraiser must estimate a reasonable price for the property by taking into account all the different property classes and their potential sales value. In this way all property classes are equalized in a mass appraisal.


    Independent Sources that May Help Indicate Real Property Value

    (to help property owners know they are being treated fairly)

    • Recent sales amounts of similar homes in your immediate neighborhood.
    • Asking price of homes for sale in a similar neighborhood within a reasonable proximity to your neighborhood.
    • Realtors can often offer a good indication of market values for properties. (Sometimes the Realtor's listing books can be of help in comparing a certain neighborhood)
    • Independent appraisals done for banks making mortgage loans or estate settlements. (Note: These can be very conservative to protect the bank's interests or to minimize estate taxes)
    • Insurance value amounts for coverage on the house, if this amount is updated annually. (Note: Be sure to look at the "Replacement Value" line instead of reproduction cost at the time of the loan)
    • Home equity loan appraisals. (These too may be conservative)
    • The total cost to build your new home (including the cost of the land, septic/sewer, well/water, landscaping, and driveway). (Note: The market value is not reduced for savings due to owner participation in construction)


     If you have questions please call the Auditor's Office at: 330.287.5690

    Scrap Yard License
    Scrap Yard License

    Overview

    Before a license is granted or renewed in the County under section 4737.05 to 4737.12 of the Revised Code, the Sheriff of each county shall inspect the scrap yard within his respective jurisdiction to determine if it complies with the Ohio Revised Code. (Within a municipality this would be by the Chief of Police).

    The Sheriff shall submit a written report of such examination to the County Auditor of the county where such scrap yard is located.

    The Sheriff for the purpose of these examinations shall have free access to the grounds and buildings used for or proposed to use in the conduct of the scrap yard activity by the applicant or the licensee.

    Initial Scrap Yard License:

    Annual Scrap Yard License Renewal:

    Ohio Revised Code Links:

    • 4737.05 Licensing of junk yard definitions.
    • 4737.06 Prohibiting operation of junk yard without license.
    • 4737.07 Issuance of license.
    • 4737.08 Application information.
    • 4737.09 Maintaining fence.
    • 4737.10 Inspections.
    • 4737.11 Enforcement.
    • 4737.12 Determining un-zoned industrial areas adjacent to interstate and primary systems.


    If you have questions please call the Wayne County Auditor's Office at: 330.287.5444

    Tax Abatement
    Tax Abatement

    Three Types of Tax Abatement

    Enterprise Zone

    An Enterprise Zone is a specific area established within a city or cities meeting certain economic criteria. The process is usually initiated by a municipality and must be approved by the Ohio Department of Development.

    With an Enterprise Zone (EZ), a business may enter into an Enterprise agreement with the municipality. This agreement will spell out what improvements will be made, what new jobs will be created, etc. The agreement may be with new businesses or with an existing business that is expanding.

    The agreement will also specify the tax incentives to be granted:

      • Real Property: a percentage (up to 100%) of improvement for up to 10 years.
      • Personal Property: a percentage (up to 100%) of new equipment & inventory, for up to 10 years.

      Community Reinvestment Area

      These are categorized as specific areas designated by a municipality, completely administered by a designated housing officer within the municipality.

      This may involve the following types of improvements:

      • One and two family dwellings - minimum of $2,500 expenditure on improvements; increase to value may be abated for up to 10 years.
      • Residential buildings with three or more units and commercial and industrial property - minimum of $5,000 expenditure on improvements; value increase may be abated for up to 12 years.
      • Land value is not abated in a Community Reinvestment Area.

      Community Urban Redevelopment

      The Community Urban Redevelopment type of abatement concerns "blighted" areas as defined by a municipality. The improvements constructed by a Community Urban Redevelopment Corporation, under agreement with municipality, may be exempted for up to 20 years. Taxes on land, including increases to land value as a result of improvements, are NOT abated.


      For further information on tax abatement, please contact your local City Hall or the Auditor's Office at 330.287.5430

      Vendor's License
      Vendor's License

      Helpful Information

        Every Ohio retailer (vendor) making taxable retail sales must obtain a vendor’s license, collect sales tax, file tax returns with payment of tax collected and maintain complete records of transactions.

        Effective September 6, 2012 H.B. 508 amended Ohio Revised Code 5739.17 to reduce the types of vendor’s licenses to regular county and transient.


        Regular Vendor’s License

        Issued by the County Auditor to vendors with a fixed place of business in Ohio. Vendors must have one regular vendor license for each sales location. Application fee of $25.00 – No Annual Renewal


        Transient Vendor’s License

        Issued by the Ohio Department of Taxation to vendors who transport stock of goods to temporary places of business or exhibits in a county where they have no fixed place of business in order to make sales. Application fee of $25.00 – No Annual Renewal

        Dept. of Taxation Vendor Licenses


        Is A Vendor's License Transferable?

        You must have an active regular vendor’s license for each fixed place of business from which taxable retail sales are made. A regular vendor's license, which is issued by the County Auditor to cover a fixed place of business, may be transferred from one existing business location to another when you move an existing business to a new location within the same county. If the business location is being moved to a different county, a new regular vendor’s license must be obtained from the County Auditor of the different county. A vendor who is moving an existing business to a new location within the same county and wishes to transfer the existing regular vendor’s license must submit a transfer application. These applications can be obtained at the County Auditor’s Office, 330.287.5444, or at the Ohio Department of Taxation, 1-800-282-1782. If approved, the Department of Taxation will update its file, issue a transfer license, and advise the County Auditor. There is no fee for transferring a regular vendor’s license from one location to another within the same county.

        • Any change in ownership (sole proprietor to partnership, partnership to corporation, corporation to sole proprietor, partnership to sole proprietor, etc) requires a new license.
        • A change in mailing address does not require a new license.
        • If you are required to obtain a new vendor’s license due to a change in ownership or location, a final return must be filed within fifteen days of the last day of business under the original vendor's license.


        How Do I Cancel A Vendor's License?

        If a vendor stops making taxable retail sales, a final return must be filed and all taxes must be paid within 15 days of the final sale. Vendors must complete the space provided on the final return, indicating the last day of business.


        Filing Sales Tax Returns Online With The State


        Vendor Licenses Issued by Year


        If you have questions regarding the transfer of an existing license or the requirement to obtain a new vendor’s license, please call the Ohio Department of Taxation Registration at 1-888-405-4039
        Weights and Measures
        Weights and Measures

        How are the Weights and Measures controlled?

        • It is the National Conference on Weights and Measures, Inc. (NCWM) that creates the standards and processes to fairly meet the needs of consumers, businesses, regulators and manufacturers.
        • The (NCWM) is a professional organization of state and local weights and measures officials. Its members include representatives of industry, government, and consumers. The Conference's mission is to promote the development of uniform, effective state and local weights and measures laws that help maintain a fair marketplace and protect both consumers and businesses. Your state and local officials are responsible for enforcing the weights and measures laws. They use highly accurate equipment to make sure that weighing and measuring devices, such as gasoline pumps and scales, are in fact giving proper measurement. They work to ensure that every commercial transaction involving weight or measure is fair and accurate. Throughout the millions of transactions that take place every day, your weights and measures officials help guarantee that you get what you pay for.
        • For more information about this organization visit their web site at: http://www.ncwm.net


        Common Questions

        How often do inspectors check scanners, test scales, and check gas pumps? 

        Every measuring device is checked, tested, and sealed for accuracy once a year.  These devices are also spot checked throughout the year.

        How is a consumer complaint handled?

        A state certified inspector is dispatched within 24 hours to start the investigation process.


        Most Common Complaints

        • Inaccurate meter reading at the gas pump
        • Incorrect labeling or pricing of products at the grocery store
        • Inability to have a clear view of the scanner or register screen
        • Department store advertised specials not being honored at the checkout counter

        Click here for Fuel Complaint Form


        Commercial Device Weights

        Due to changes in the operation of the State of Ohio Weights and Measures programs, many of the above devices have not been tested to prove that they are both accurate and correct. These devices are extremely important to businesses, as they are used to determine weight, measure, or count for the purpose of placing a value on their commodities.

        Many of our businesses in the county have a contract or agreement with a service company to inspect and maintain their devices at regular intervals to ensure that they are in proper working condition. Weights and Measures commend them for doing this, and strongly encourage them to continue this practice. If your business does not currently have a contract with a service company, I am asking you to consider doing so. Please see details on the above link.


        If you have questions regarding the information on this page please call the Auditor's Office at: 330.287.5430