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Auditor

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1. Do I qualify for the Homestead Exemption program for Tax Year 2022?

If you answer yes to all of the following questions, you may apply for the Homestead Exemption program for Tax Year 2022:

- Did you own and occupy the homestead as the applicant’s domicile on January 1, 2022?

and

- Are you at least 65 years of age or will reach age 65 during calendar year 2022?

or

- Are you certified totally and permanently disabled as of January 1, 2022, regardless of age?

or

- Are you a surviving spouse of a qualified homeowner who was receiving the Homestead Exemption at the time of death, and who was at least 59 years of age on the date of their spouse’s death?

and

- For calendar year 2021, was your income $34,600 or less as stated on your Ohio Income Tax Return (Line 3)?  (Includes both the applicant and the applicant’s spouse’s combined incomes).

2. Do I qualify for the Homestead Exemption program for Tax Year 2021?

If you answer yes to all of the following questions, you may apply for the Homestead Exemption program for Tax Year 2021:

- Did you own and occupy the homestead as the applicant’s domicile on January 1, 2021?

and

- Are you at least 65 years of age or will reach age 65 during calendar year 2021?

or

- Are you certified totally and permanently disabled as of January 1, 2021, regardless of age?

or

- Are you a surviving spouse of a qualified homeowner who was receiving the Homestead Exemption at the time of death, and who was at least 59 years of age on the date of their spouse’s death?

and

- For calendar year 2020, was your income $34,200 or less as stated on your Ohio Income Tax Return (Line 3)?  (Includes both the applicant and the applicant’s spouse’s combined incomes).

3. What do I bring with me to apply for the Homestead Exemption Program?

Proof of age for both applicant and spouse (birth certificate, driver’s license or passport). Proof of ownership (deed or tax bill). This also includes copies of any contracts, trust agreements, life estates or other documents that identify your ownership interest in the home. If you are under 65 and applying based on disability, bring proof of disability such as an award letter from social security or worker’s compensation, or a doctor’s certificate of disability. Ohio Income Tax Return (applicant and the applicant’s spouse.) Non-filers must fill out DTE Form 105H.

4. What is an applicant's domicile?

An applicant can have several residences, but only 1 domicile. This is the applicant’s legal home and permanent residence. It controls a state’s income taxing jurisdiction and where an individual may vote.

5. What is the purpose of tax levies?

The purpose of tax levies is to generate dollars for various operations of a jurisdiction, such as schools, general operations, police, fire or debt service.

6. Why did my CAUV value change?

The values on soil types are determined by the Ohio Department of Taxation and given to all counties in the State of Ohio. The CAUV soil rates are updated every 3 years. An update occurred in Tax Year 2020, collected in 2021. The next update will be for Tax Year 2023 collected in 2024.  You cannot protest the CAUV values. You do have the option to appeal your property’s market value by filing a Board of Revision Complaint Against the Valuation of Property.

7. How are the soil values calculated?

View State of Ohio CAUV FAQs and Tables at the Ohio Department of Taxation's website.

8. What is a Triennial Update?

A Triennial Update is a review of valid sales over the period of 3 years since the last reappraisal. The sales data is analyzed for trends in the market and values are equalized based on sales factors specific to each neighborhood. Changes in value will vary between neighborhoods. Neighborhood areas for valuing purposes are defined by like housing, type, age and size. This is designed to update market values and therefore update assessed values of properties to tax purposes. Triennials occur 3 years after the last reappraisal.

9. Did all properties get the same adjustment in the Triennial Update?

No. Trending of values varied depending on neighborhood market sales. See Mahoning County Triennial Update Percentage of Change by District for detailed information.

10. If my market value increased in the Triennial Update, will my taxes increase by the same percentage?

No. In 1976, Ohio Legislature enacted House Bill 920 to prevent school districts from collecting more money due to valuation increases from reappraisals or triennial updates than was approved by voters. If property values in a district increase, the millage rate on a voted levy is decreased so that the levy only generates the amount of money approved by voters. However, to prevent millage rates from being reduced too low, Ohio has instituted a 20-mill floor which means that a school’s millage rate cannot be reduced below 20 mills. Additionally, Ohio law does allow 10 mills of inside millage which can be levied without voter approval and is to be shared by the public schools and government entities in each district. New levies that were passed at an election and effective for Tax year 2020 Calendar Year 2021 will increase property taxes.

11. What if I don’t agree with the value you placed on my property?

If you do not believe you could sell your property on the open market for the amount of the county appraisal, you can appeal your value by filing a Complaint Against the Valuation of Real Property. This form can be found on the Auditor’s webpage or you can call the Auditor’s Office at 330-740-2010 to request the form by mail. Appeals may be submitted by mail or in person to the Auditor’s Office in the County Courthouse Building between January 2 and March 31 each year.  Filing this form will formally initiate the appeal process with the Mahoning County Board of Revision. Detailed information regarding the appeal process and the Board of Revision can be found here.

12. What is the deadline to file a Complaint Against the Valuation of Real Property (DTE Form) for Tax Year 2020?

The deadline for tax year 2020 was Wednesday, March 31, 2021

13. What is the deadline to file a Complaint Against the Valuation of Real Property (DTE Form) for Tax Year 2021?

Complaints Against the Valuation of Real Property for tax year 2021 must be filed and received on or before Thursday, March 31, 2022 by 4:30 p.m. in the Mahoning County Auditor’s Office in the Mahoning County Courthouse, which is located at:

120 Market Street
Youngstown, OH 44503

14. What is the "non-business credit" on my tax bill?

The reduction on any property classed as agricultural or residential was formerly known as the 10% rollback and is now known as the “non-business credit.” However, this will no longer be a full 10% reduction since rollbacks will no longer apply to new levies that are enacted after the August 2013 election.

15. What is the "owner occupancy credit?"

This reduction was formerly known as the 2.5% rollback for those taxpayers who own and occupy their home as of January 1 of the tax year in which they apply and is now known as the “owner occupancy credit”.

16. I was receiving the Homestead Exemption on my house but I sold it and bought a different one. Do I have to apply under the new homestead exemption program and show my income?

No. For individuals who received the homestead exemption for tax year 2013 (2014 for manufactured and mobile homes) on any residence may continue to receive the homestead exemption on another residence within the state without meeting the income test currently required for the exemption, if a different residence otherwise meets the qualification of a homestead. In order to assure that an applicant has previously received the homestead exemption for the aged or disabled, certain information must be made available to the county auditor. Please obtain a DTE Form 105G from the county auditor and file with the county auditor at the time the property is purchased. You can also download a DTE Form 105G (PDF) form online.

17. How do I search for property information?

Auditor’s Property Search Instruction