What happens now?

We are currently reviewing and resolving all information and questions brought to our attention during the “informal review” and “neighborhood meeting” process which concluded on Friday, October 21st. Appraisers will conduct field inspections to correct data characteristic errors, such as square footage and review information provided by owners to establish final valuations. Values will be sent to the Ohio Department of Taxation for final approval and certification.

In the meantime, Delaware County voters will be asked to make decisions on levies on Tuesday, November 8th. If passed, many of these levies will become effective for the taxes due in 2012. For specific election information, please visit the Delaware County Board of Election’s website at http://www.co.delaware.oh.us/boe/index.html. You can also use our website’s tax estimator for making levy decisions by clicking here

While the election process takes place, our office must complete several year end processes. Values are finalized and then forwarded to the Ohio Department of Taxation for certification. After the Board of Elections certifies election results, all applicable tax rates are forwarded to the Ohio Department of Taxation as well. The Ohio Department of Taxation utilizes final values and tax rate information to calculate “effective tax rates,” which will be used to calculate tax bills due in 2012.

When will we find out the results of our meeting with an appraiser?

We will contact those who attended a “neighborhood meeting” or called in on our “property valuation hotline” by the end of the year. Upon receiving approval from the Ohio Department of Taxation, final certified values will also appear on our website.

What if I still disagree with the findings or was unable to call in or attend one of the neighborhood meetings during the “informal review” window?

If you disagree with the final certified value resulting from a call logged in via our “property valuation hotline” or one of our 19 neighborhood meetings, or if you missed the opportunity to call or attend one of our neighborhood meetings during the “informal review window,” you have the right to file a Complaint Against Valuation with the Delaware County Board of Revision from Tuesday, January 3rd through Monday, April 2, 2012. All complaints must be received by the close of business on April 2nd, 2012. Postmarks are not accepted.

What are my property taxes going to be?

Although your property value may have decreased, your property taxes may not decrease. Voted levies directly affect your property taxes. We cannot, at this time, accurately calculate property taxes because several levies will be on the ballot in November. Information pertaining to property taxes will not be available until the election results have been certified by the Board of Elections and tax rates have been certified by the State of Ohio. The information on property taxes will be available in December.

Also, Delaware County tax rates are dependent on certified values not only from Delaware County, but also certified values of surrounding counties which have overlapping taxing jurisdictions. This is why the Ohio Department of Taxation calculates reduction factors and tax rates rather than County Auditors.

When is the new property value effective?

New property values are established as of January 1, 2011, which is the tax lien date according to Ohio law. In Ohio we pay taxes one year in arrears. Therefore, tax bills payable in calendar year 2012 will be based on new property valuations. Unless there is new construction, damaged property, or changes made by the Delaware County Board of Revision, new values will be carried forward until the next state mandated triennial update, calendar year 2014. We will continue to review sales data and market conditions for the 2014 state mandated triennial update.

Related Documents which explain the Sexennial Reappraisal Process and Purpose