Weights & Measures
About

The Auditor is the Sealer of Weights and Measures for the entire County, maintaining “Equity in the Marketplace,” thus protecting both buyer and seller from possible loss which may occur from faulty measuring devices, such as scales, scanners, retail motor fuel dispensers and meters. The Auditor is charged with the legal responsibility of ensuring that all State and National Laws relating to Weights and Measures are strictly enforced.

Sealers perform inspections, and tests on both commercial and some non-commercial devices to ensure those devices meet the criteria of the National Institute of Standards and Technology and the National Type Evaluation Program. Audits and Tests are also performed on Random Packed items a store may weigh such as meats, cheeses and produce and Standard Packed items. These tests are conducted to ensure the product meets or exceeds the requirements of Handbook 130, Checking the Net Contents of Packaged Goods. Price Verification tests are also performed to make sure there is no misrepresentation of pricing. County Sealers are certified by the Ohio Department of Agriculture and must maintain the required Minimum Training Requirements established by the State. Inspectors must pass all National Institute of Standards and Technology tests with an 80% or higher grade to attain certification, and 18 credit hours of training are mandatory for inspectors who have completed their training for maintaining certification each year.

The Sealer of Athens County is responsible for testing over 500 gas pumps and meters and over 1000 devices in the County. Look for the Yearly County seal on those devices inspected and tested to be assured that they were correct, accurate and sealed. If you believe a device is not performing properly, or for more information, please contact the Athens County Auditor’s Office, Weights and Measures Division at (740) 592-0855.

Additional Resources:

Complaints

Complaints can be emailed to the county auditor at [email protected] or you may leave a message at 740-592-0855.

Please include the following details in your message:

  • Refer to “weights and measures” in your subject line
  • Indicate the date, time, and description of incident

Be specific with regard to type of incident to include one of the following:

  • Scales
  • Propane & Fuel Delivery Trucks
  • Gas & diesel Pumps
  • Short Packages
  • Ag-Chemical Meters
  • U.P.C. Scanners
Consumer Tips

The County Auditor is responsible for testing the accuracy of weighing and measuring devices used in the purchase and sale of commodities.

Here are some useful tips for consumers:

  • When buying an item by count, such as prescription drugs, make sure the label indicates the amount you are to receive.
  • When buying firewood, be sure to request a receipt which has the name, and the address of the vendor, as well as the delivery date, amount delivered, quantity upon which the price is based, and the total price of the amount delivered.
  • When purchasing gas, be sure to multiply the price per gallon by the number of gallons so you are sure the price is correct.
  • When purchasing merchandise on a counter scale, remember that the height of the person can cause a difference when reading the indicator on scales that are not electronic.
  • Over-the-counter scales and their quantity value indicators must be in plain view of the customer during transactions.

Remember to look for the current year County Auditor seal on weighing and measuring devices for your protection. If in doubt on any weighing and measuring matter, please contact the Athens County Auditor's Weights and Measures Department at 740-592-0855.

Error Rates

Error rates vary within each of Ohio’s 88 counties.

Ohio jurisdictions are very responsive to calls. Upon receiving a complaint, a Weights and Measures official will usually inspect the site within 24 to 48 hours.

If an error is found, the facility’s equipment may be temporarily shut down or the operators may be fined. Records are maintained for all reported complaints.

Firewood

In Ohio, the legal method of sale for firewood is the cord or fraction of a cord.

A “cord” is defined as 128 cubic feet. Firewood must be labeled in cubic feet or cubic inches.

Gas Pumps

Fuel is sold by volume in gallons or liters. A computer in the gasoline pump (retail motor fuel dispenser) calculates what you owe based on the amount and unit price of the gasoline.

Weights and Measures officials post a seal to show that the equipment was tested and found to be accurate.

Annually more than 1.400 retail motor fuel dispensers are tested.

Pre-Packaged Commodities

All commodities must be marked with a statement declaring net contents. Net weight does not include the weight of the bag, wrapper or container of any kind in which a commodity may be packaged. This is called the tare weight, which must be accounted for before the product is weighed.

Inspectors from the State and County periodically check the accuracy of these pre-packaged items.

Scales

Annually more than 700 commercial scales are tested. These include scales ranging from those found in grocery stores to large capacity truck scales.

U.P.C. Scanners

The Universal Product Code (U.P.C.) is used in most retail stores to scan the price of the item. The price of the item is entered into a computer. When the item is scanned the price will immediately appear on the register. The County Auditor is helping to ensure that the labeled shelf price or the advertised price matches the price appearing at the checkout.

Real Property Transfers and Conveyances
About

Transfer and identification documents track the transfer of parcels and maintain the Auditor’s parcel numbering system for tax purposes. Under Ohio Law, all real estate transfer-related documents must be presented to the County Auditor before recording. Transfers are done in accordance with the Ohio Revised Code Section 319.203.

Transfer Fees

Real Estate transfers are subject to two types of fees at the Auditor’s Office: the conveyance fee and the transfer fee.

  • Conveyance Fee: The conveyance fee for Athens County is $4.00 per thousand dollars conveyed (rounded up to the nearest $100). For example, if the sale amount is $100,000, the conveyance fee would be determined by multiplying $100,000 by $ .004 ($100,000 x .004 = $400.) Make checks payable to the Athens County Auditor. Certain property transfers are exempt from conveyance fees.
  • Transfer Fee: The transfer fee is $ .50 per parcel transferred. For example, if 3 parcels are transferred in a deed, $1.50 will be charged as a transfer fee. Make checks payable to the Athens County Auditor.


Documents

Frequently Asked Questions
Address Change

Q: How do I change my property location address?

A: Please contact the 911 non-Emergency office at (740) 592-3272 and request an address if you do not have one. Once you have an address you can contact our office at 740-592-3223 and request to have it changed.


Q: How do I change my tax mailing address?

A: You can contact the Athens County Treasurer's office at (740) 592-3231 and request to have it changed.

Building Destroyed

Q: How do I report a building that has been torn down, destroyed by fire or other natural disaster?

A: Go to the Real Estate Forms page on our website and locate DTE 26 - Application for Valuation Deduction for Destroyed or Damaged Real Property form.  Complete the form for Destroyed Property and turn it in to our office. The percentage of deduction is determined by the calendar quarter in which the damage occurred. If you have any questions, please call our office at (740) 592-3223.

Challenge Property Valuation

Q: How do I challenge my property valuation?

A: You can file an appeal with the Athens County Board of Revision. The form and additional rules are available on our website under Board of Revision. The filing period annually is January 1st to March 31st. You can contact the Athens County Auditor’s office at 740-592-3223 if you need any assistance.

Copy of Deed

Q: How do I get a copy of my deed?

A: You can get a copy of your deed from either the Recorders Document Search or by calling the Recorders Office at 740-592-3228.

Due Date

Q: What is the due date for the real estate taxes in Athens County?

A: The due dates for tax bills in Athens County are determined annually by Athens County Treasurer's office. While tax bills are typically due in March and August, specific due dates vary each year and are established at the Treasurer's discretion. For the most accurate and up-to-date information on tax due dates, please contact the Athens County Treasurer's Office can be reached at 740-592-3231.

Foreclosure Sale Information

Q: Where do I find foreclosure sale information?

A: Contact the Athens County Sheriff’s Office at (740) 566-4381 or visit their website.

How to file a deed with our office - By Mail

If you wish to file your deed by mail please visit the Recorder’s How to record a document page for details.  Please be aware that this method may prolong the process as the documents may be rejected for items such as incorrect fees, missing or incorrect legal description, missing Conveyance form, etc. and returned to you.  Please visit the Real Property Transfers and Conveyances page for Auditor’s requirements and fees

How to file a deed with our office - In Person

Our office located at 15 S. Court Street, Room 330 Athens, OH 45701 is open from 8:00am to 4:00pm Monday through Friday. During these hours we are available to assist with filing a deed with our office.  Please bring all the necessary documents and Auditor’s fees found on the Real Property Transfers and Conveyances page.  Recorder’s fees can be found on their Fee Schedule page.  

Property Tax History

Q: Where do I find history of my property tax amounts?

A: Search for your property by name, address or parcel number. Examples are provided of how to use each search method. You will find historical tax information under the Tax History tab. If you have any questions, please call the Athens County Tresurer's Office at (740) 592-3231.

Property Tax Relief

Q: How do I know if I qualify for CAUV (Current Agricultural Use Valuation)?

A: The CAUV program provides tax relief in the form of property value reductions on farmland of ten acres or more devoted exclusively to agricultural use or for timberlands. The program also is available for tracts of land that are less than ten acres if the average yearly gross farm income for the past three years is at least $2,500 from agricultural products. If you have any questions, please call our office at 740-592-3223.


Q: How do I know if I qualify for the Homestead Credit?

A: The Homestead Program is designed to provide tax credit relief to citizens who are at least 65 years of age or permanently and totally disabled. To qualify for Homestead Exemption the following criteria must be met:

  1. You must be at least 65 years old during the year in which you are applying (DTE 105A) or reapplying (DTE 105B), or be permanently and totally disabled, or be a surviving spouse of a person who was receiving the Homestead reduction at the time of death and where the surviving spouse was at least 59 years old on the date of death. Disabled applicants must include a Certificate of Disability form (DTE 105E) signed by a doctor or State or Federal agency or have an awards letter from the Social Security Office.
  2. You must own and occupy your home as your principal place of residence as of January 1st of the year in which you are applying.
  3. Beginning January 1, 2014, new applicants have to show they have an annual Ohio adjusted gross income less than $38,600 for Tax Year 2024 to qualify for exemption. To apply- complete the Homestead Application and mail to our office. If the property is in a trust, a copy of the trust agreement must accompany the application. Application must be filed by December 31st. Applications can be mailed to: Athens County Auditor’s Office 15 S. Court Street Athens, Oh 45701. If you have any questions, please call our office at 740-592-3223.

With the passage of HB 85, military veterans who are 100 percent disabled from a service-related disability are now eligible for an increased homestead exemption from $26,200 to $52,300. Applicants must complete the Homestead Exemption Application for Disabled Veterans and Surviving Spouses (DTE 105I) to receive this exemption.


Q: How do I know if I qualify for the Owner Occupancy Tax Reduction (DTE 105C)?

A: Every property owner that resides in their home is eligible for the Owner Occupancy Tax Reduction on their property tax bill. 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 tax reduction on only one home in Ohio.

Auditor - Jill Davidson
Biography

Jill Davidson began her employment as Deputy Auditor with the County Auditor’s office in 1992 through 1996 working in the Real Estate Division. Auditor Davidson holds the record for the longest serving County Auditor in Athens County having served more than 22 years in her post.   

In addition to her many duties and responsibilities associated with the operation of the Auditor’s office, Davidson is a Past President of the County Auditors’ Association of Ohio (CAAO) 2010, Past President of the Southeast District CAAO (2003-2004), and has served on the Executive, Legislative and numerous Ad Hoc Committees.

Davidson is Past President of the Ohio Government Finance Officers Association (GFOA) 2017, and has served on the Board of Trustees and is a member of the Education Committee where she has presented at conferences and workshops.

Athens County Auditor Jill Davidson currently served as President of the Ohio Council of County Officials (OCCO) for 2021-2022.  

Davidson maintains professional memberships of the CAAO, GFOA, Ohio GFOA, the International Association of Assessing officers (IAAO) and is an Associate member of the Ohio Township Association (OTA).

As Auditor, Davidson has received the Award of Financial Reporting Achievement from GFOA, the Distinguished Auditor’s Award from the CAAO on four separate occasions, and has been recognized by the Auditor of State’s office for Excellence in Financial Accountability and the Ohio Auditor of State Award with Distinction. In 2020, Auditor Davidson received the Richard Malowski Outstanding Auditor of the Year Award by the CAAO in 2020.

Davidson is the former Chairperson of the Correction Commission of Southeastern Ohio where she currently sits on the Finance Committee. Auditor Davidson played an integral role in the development and implementation of a financing model for the regional jail in cooperation with the Distinguished Professor of Economics Emeritus at Ohio University, Dr. Richard Vedder.

Athens County Auditor Jill Davidson passed the Comprehensive Exam for the Fundamentals of Mass Appraisal sponsored by the International Association of Assessing Officers (IAAO) in 2013 which is the requirement to qualify as a Mass Appraisal Project Manager in the State of Ohio.

Auditor Davidson has a record of standing up to misspending, fraud, waste and abuse of public funds.

Jill is a lifetime resident of Athens County and a graduate of Alexander High School. In 1992 received her Bachelor’s degree from Ohio University in Finance from the College of Business Administration. Davidson received her Master’s in Financial Economics at Ohio University in 2013 and was inducted into the Honor Society of Phi Kappa Phi for her achievements.

Davidson is committed to seeking new and innovative ways to streamline services, remains focused on transparency, and an accountable government. Davidson makes the interests of taxpayers her first priority.

Jill Davidson has a reputation for being accountable, transparent and honest. She is married to John Davidson. Together, they have five adult sons. Tyler Davidson, Trent Thompson (Anika Friedman), Lukas Thompson, Ryan Davidson and Seth Thompson. They reside near Albany, Ohio. 

Licensing
Cigarette Licenses

The Athens County Auditor's Office is responsible for issuing Retail Cigarette Dealer's Licenses.  Anyone who sells or transports cigarettes within Athens County must obtain a yearly Cigarette Dealer’s License in conjunction with a Vendor's License.

Wholesale Cigarette Dealer’s Licenses are only available from the Ohio Department of Taxation. Additional information can be found on the Ohio Department of Taxation's website.

Licenses are renewed annually.  Renewal forms will be mailed out at the beginning of May.  The retail dealer only needs to fill out the registration form and pay the annual fee of $125.  Licenses are good for a one-year period that runs from the 4th Monday in May to the 4th Monday of May the next year.  Once issued, the license number and the information about the business establishment are permanently filed in the county’s records.  Retail licenses bought after the 3rd Monday in June are subject to proration and can only be purchased at the office of the Athens County Auditor. 


Related Forms

Dog License Purchase Locations

The license fee is $28.00 for one year, $18 for dogs that are spayed or neutered and $80.00 per kennel license. Multi-year tags may only be purchased through the Auditor's office and are $84.00 for three year, $54 for dogs that are spayed or neutered and $280.00 for permanent license, $180 for dogs that are spayed or neutered. Multi-year tags are not transferable or refundable. The last day to purchase a license without a penalty is January 31st. You may purchase or renew your single year dog license online by either visiting the Dog License Information page and selecting online payments or by printing and mailing an application to our office at 15 S. Court Street, Room 330, Athens, Ohio 45701 or purchasing your license at one of our outside vendors.

Dog licenses are available at the following locations:

Please use Online Dog License link for online purchasing.

Auditor's Office

15 S. Court St

Athens, Ohio 45701

(740) 592-3223

Athens County Dog Shelter

13333 State Route 13

Chauncey, Ohio 45710

(740) 593-5415


View locations on a map

Dog Licensing Requirements
  • All dogs more than three months of age must be licensed (ORC 955.01)
  • The standard licensing period runs December 1 to January 31
  • Licenses purchased after January 31 are subject to a late penalty equal to the amount of the license.
  • One year licenses are available for purchase online.  Three year and permanent licenses are available at the Auditor’s Office.
  • For dogs that are not spayed or neutered; One year dog licenses are $28; Three year dog licenses are $84; Permanent dog licenses are $280. Licenses purchased are non-refundable.
  • For dogs that are spayed or neutered; One year dog licenses are $18; Three year dog licenses are $54; Permanent dog licenses are $180.  Licenses purchased are non-refundable.
  • Puppy licenses are $9 and are available after July 1st for puppies that become 3 months of age after July 1st. These are only available through the Auditor's Office or through outside vendors.  Puppy licenses are not available online.


Kennel licenses are $80 for 5 tags. Additional tags are $1 per tag. Kennel licenses purchased after January 31st are $160.


Additional tags go to $2 per tag. Kennel licenses are only available at the Auditor’s Office.


Related Forms

Dog Licensing Rules & Regulations
Dog Tag Search
Hotel / Lodging Licenses

RESOLUTION TO APPLY THE ATHENS COUNTY

LODGING TAX TO TRANSACTIONS IN ESTABLISHMENTS THAT

CONTAIN FEWER THAN FIVE ROOMS USED FOR

THE ACCOMMODATION OF GUESTS


Mr. Sullivan moved the adoption of the following resolution:

WHEREAS, Ohio Revised Code (ORC) section 5739.024 (G), as enacted by House Bill 94 of the

124th General Assembly, authorizes a board of county commissioners to adopt a resolution specifying

that, for purposes of any lodging tax that may be imposed by the board under ORC section 5739.024

includes establishments in which fewer than five rooms are used for the accommodation of guests;

and


WHEREAS, the Athens County Board of Commissioners currently imposes a lodging tax of 3%

on transactions that occur at hotels within the jurisdiction of the county; and


WHEREAS, this lodging tax was originally imposed by resolution of the board of commissioners

on December 3, 1985, effective date of January 1, 1986; and


WHEREAS, it is the intent of the Athens County Board of Commissioners at this time to impose

this lodging tax on transactions in establishments in which fewer than five rooms are used for the

accommodation of guests; and


WHEREAS, the lodging tax to which these transactions would be subject was imposed by the board

before the date on which this resolution is adopted, THEREFORE BE IT


Resolved, that the Athens County Board of Commissioners hereby authorizes, for purposes of

the Athens County lodging tax, that the definition of "hotel" will include establishments in which

fewer than five rooms are used for the accommodation of guests; and be it further


Resolved, that the lodging tax shall be collected and remitted by those establishments in

accordance with the applicable provisions of the ORC and with the rules and regulations adopted

by this board; and be it further


Resolved, that this resolution shall become effective on the 30th day after the day of its adoption

and that on that date, the Athens County lodging tax shall be extended to transactions in establishments

in which fewer than five rooms are used for the accommodations of guests;and be


Resolved, that all formal actions of the board relating to the adoption of this resolution were

taken in an open meeting of the board in compliance with all legal requirements of ORC section

121.22, the Sunshine Law and be it finally


Resolved, that certified copies of this resolution shall be forwarded to the clerk of this board

tho the County Auditor, the Athens County Visitors and Convention Bureau and the County

Commissioners Association of Ohio (CCAO).


Mr. Theisen seconded the motion.


Upon roll call on the adoption of the resolution, the vote was as follows:


Mr. Eliason, yea

Mr. Sullivan, yea

Mr. Theisen, yea


Adopted and signed this 5th day of March 2002.


Related Forms

Vendor

Vendors are entrusted with the responsibility of collecting sales tax on retail sales and certain services and then reporting and paying them to the State of Ohio in a timely manner.

County Auditor offices are licensing agencies for regular county vendor’s licenses. Applications for service and transient licenses can also be obtained there. Vendor’s licenses cost $25 and no longer need to be renewed annually.

The Athens County Auditor’s Office is located at 15 South Court St., Room 330, Athens, Ohio. Hours are 8:00 a.m. to 4:00 p.m. Monday through Friday. For more information, call (740) 592-3226.


Changes in vendors license law effective Sept. 6, 2012:

H.B. 508, effective September 6, 2012, amended Ohio Revised Code 5739.19 to reduce the types of vendor's licenses to regular county and transient. The Department of Taxation will no longer issue service or delivery vendor's Licenses. Vendors who now have service or delivery vendor's licenses will continue to make sales using their current license. These vendors are not required to obtain a new vendor's license.


Service Providers

Vendors that provide services should now apply for a regular county license through the County Auditor's Office if they have a fixed place of business within the county. For example, previously landscapers obtained a service license. Now, the landscaper should apply for a county license from your office. Since the sales tax rate on services is determined by the location where the customer receives the benefit, service providers must charge and collect tax at the rate in effect in the county where the service is performed. For example:

A landscaper with a business location in Franklin County should obtain a Franklin County vendor's license. If they mow someone's lawn in Licking County, they must charge and collect sales tax at the Licking County rate. The landscaper must report sales tax collected for Licking County and any other county in which it provided services on its Franklin County license on a line on the tax return designated to the county where the sale occurred.


Vendors Formerly Classified as Delivery Vendors

Delivery vendors should now obtain a county license and report tax at the rate in effect at the business location where the vendor receives the order.


Vendors That Do Not Have a Fixed Business Location

Any vendor that does not maintain a fixed business location should obtain a transient vendor's license from the Department of Taxation. This includes vendors that travel throughout the state with a stock of goods or those who sell at festivals and flea markets.

Any questions should be directed to the Sales & Use Tax Division at 614.466.4810.


Changes in state sales tax law effective Aug. 1, 2003, include the following additions to the list of taxable goods and services:

  • Storage facility services
  • Personal care such as manicures, pedicures, tanning, massages (unless prescribed or performed by a doctor or chiropractor, skin care, application of cosmetics, hair removal, tattooing, and body piercing)
  • Dry cleaning and laundry (not coin operated)
  • Delivery charges by a vendor in connection with the sale of personal property (such as delivery of furniture after purchase)
  • Transportation services such as taxis, limousines and helicopter rides (does not include public transit systems or commercial airlines)
  • Vehicle towing

If you provide these taxable goods or services, you must have a vendor’s license issued by the County Auditor’s office. Call the Athens County Auditor’s office, (740) 592-3226, for more information.


Ohio Department of Taxation's website for Vendors License Forms

Regular

Each person with a fixed place of business in Ohio from which taxable sales are made. Vendors must have one license for each fixed place of business. License is issued by the County Auditor.


Transient

Retailer who transports stock(s) of goods to temporary places of business in order to make sales. The license is issued by the Department of Taxation and valid throughout the state. This application must be mailed to the Ohio Department of Taxation. It cannot be accepted at the County Auditor's Office.


NAICS Codes

State Sales Tax Map

7.00% Tax Rate Schedule

 

Attention New Vendors

  • The Department of Taxation will mail returns and other information to you regarding when and how to file sales tax returns. Returns must be received by the 23rd of the month following the end of the taxable period. Even if no sales were made and/or no tax is due, you must file a return. By filing returns and paying the tax on time, you can earn a discount of 0.75%. There are penalties for filing late. The minimum penalty is $50.
  • Keep records of all sales receipts and tax collected. All retail sales are subject to tax unless exempt by law.
  • For forms and more information:
    • http://business.ohio.gov 
    • General Business Line, 1-888-405-4039;
    • Forms Request Line, 1-800-282-1782;
    • Registration Line, 1-888-405-4089;
    • Fax, 1-614-728-9905.

 Links

CAMA Data Downloads
Download Options
Financial
Cash Basis Reports

Athens City-County Health Department

Athens Regional Planning Commisson

Athens-Hocking-Vinton Board of Alcohol,Drug Addiction, and Mental Health

Transportation Improvement District

Athens Soil and Water Conservation District

General Accounting/Payroll

The Athens County Auditor is the Chief Fiscal Officer of the County and serves as the statutory fiscal agent for several County Agencies. It is the Auditor’s responsibility for the following:

  • To account for the millions of dollars received each year by the County 
  • To issue warrants (checks) in payment of all County obligations
  • To serve as the paymaster for all County employees
  • To distribute tax dollars to townships, villages, cities, school districts, library systems and other county agencies. 
  • To distribute motor vehicle license fees, gasoline taxes, estate taxes, fines and local government funds
  • To prepare the County's annual financial report.


The Accounting Department of the Auditor's Office is the watchdog over all county funds and maintains the official records of all receipts, disbursements and fund balances.  It is responsible for the processing of all non-payroll obligations of the County and its agencies. Some of the responsibilities of the Accounting Department include:

  • Processing of vouchers/invoices
  • Approval of purchase order request
  • Budgetary Compliance
  • Vendor maintenance
  • Distribution of all taxes and local government and local government revenue assistance
  • Payment of all general obligation debt of the County
  • Financial reporting of the County and all County agencies
  • Filing of all required tax forms and processing of 1099's 


The Payroll Department of the Auditor’s Office is responsible for the processing of payroll for over 600 employees. Some of the responsibilities of the Payroll Department include: 

  • Processing of employee pay through direct deposit bi-weekly
  • Report and pay all necessary payroll withholdings in a timely manner
  • Maintain all current and prior payroll files
  • File all required tax forms and process W-2's
  • Process Benefit Deductions such as Health Benefits, Life Insurance and Deferred Compensation Plans.

Download the latest ACFR

Appraisals & Assessments
Current Agricultural Use Valuation

The Current Agricultural Use Valuation (CAUV) Program was implemented by the State of Ohio to permit the valuing of farmland on its ability to produce income rather than on its market value. This program can provide a significant tax savings to agricultural producers who meet the qualifications.

The Current Agricultural Use Valuation program provides a substantial reduction in the valuation of land that is exclusively dedicated to agricultural production. There is a fee of $25 for initial applications and the deadline is prior to the first Monday in March.

Every year a renewal application for land already on the CAUV program must be filed. There is no charge for renewal applications. Renewal applications will be mailed to each owner annually and must be returned prior to the first Monday in March.

Land that is removed from the CAUV program is charged a recoupment fee equal to the tax savings for the three years prior that resulted from participation in the CAUV valuation versus market valuation outside of the program.


Frequently Asked Questions

Are all farms in Ohio, which are used exclusively for agricultural purposes, eligible to be valued on the land's current agricultural use value?

Yes, if they contain 10 acres or more exclusive of any homesite. Those under 10 acres can qualify if the land has produced agricultural income for the past three years of at least $2,500 each year or should reasonably be expected to produce that much during the current year.


Will all farms automatically be valued on a CAUV basis?

No. Applications must be made each year to the Athens County Auditor's office.


What does an owner have to do to have farmland valued under the Current Agricultural Use Value program?

File an initial application with the County and pay a one-time application fee of $25. There is no annual renewal fee.


What qualifies as land "devoted exclusively to agricultural use"?

Land is devoted to agricultural production when it is used for commercial apiculture, animal husbandry, poultry husbandry; the production for commercial purposes of field crops, tobacco, fruits, vegetables, timber, nursery stock, ornamental shrubs and trees, flowers or sod; or any combination of such husbandry or production.


Are there any other requirements?

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 total amount of land for which application is made is less than 10 acres, there is an additional requirement that the activities conducted on the land must have produced an average yearly gross income over the preceding 3 year period of at least $2,500 or that the land will produce a gross income of at least $2,500 during the year of application.

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.


Do you have to own a farm for three years before you can apply?

No. The farm must qualify not the owner.


How Do I Apply


Farm Bureau News


Related Forms

General Background

Athens County has nearly 46,000 separate parcels of real property. It is the duty of the Auditor to see that every parcel of land and the buildings thereon are fairly and uniformly appraised and assessed for tax purposes.

A general appraisal is mandated by Ohio law every six years with an update at the three year midpoint. The county does annual appraisals of new construction. The appraised value reflects the fair market value of the real estate. For taxation purposes, the owner is assessed at 35% of fair market value.

The Auditor is the permanent Secretary of the Board of Revision which also includes the County Treasurer and the President of the Board of Commissioners. The Board of Revision acts as a remedy for the taxpayers who believe they have been unfairly appraised. The Board of Revisions deals with the fair market value, not the tax rate. Tax rates are determined by vote of the people.

The Board of Revision holds annual hearings with regard to complaints about property values. If a taxpayer wishes to file a complaint, they must complete a form, Complaint Against the Valuation of Real Property. The filing period annually is January 1st to March 31st. A property owner may file once every three years.

Related Forms

Board of Revision
General Background

The Athens County Board of Revision is composed of the County Auditor, County Treasurer and President of the Board of Commissioners, or their representatives. It hears formal complaints on property valuations and appraisals. The Board does not have authority to hear complaints regarding the property taxes.

BOR complaints are accepted from January 1st to March 31st each year.

A complaint can be filed in person, or by mail, using a form found below. The County Auditor will schedule a hearing where the property owners may present information such as recent appraisals or sales data for similar properties in support of their complaints.

All complaints and evidence submitted are a public record. To view these documents, please use the following link: BOR CASE FILES.  For more information call (740) 592-3223

Related Forms

Agricultural District
General Background
If you own farmland in Athens County, there is a law, Senate Bill 78, The Farmland Preservation Act, that removes outside pressures that can cause farmland to be converted to other uses.

This law can help landowners deal with water and sewer assessments, nuisance lawsuits and the powers of eminent domain. It permits an owner of farmland to create an Agricultural District, provided certain requirements are met.

Owners of land in an Agricultural District receive:

  • Deferment of any new assessments for such improvements as water or sewer systems as long as the land continues to be farmed.
  • Legal protection for any generally accepted agricultural practice in the event of a nuisance lawsuit filed against the farming operation.
  • Limited protection against the use of eminent domain power of government. (A governmental entity may only appropriate 10% or 10 acres of land within an Agricultural District.)
  • Protects farm market operators from certain zoning regulations and requires the power siting commission to consider the impact of new power facilities on land in an Agricultural District.

Requirements to form an Agricultural District

  • The land must be devoted exclusively to agriculture or to an improved federal government land retirement or conservation program.
  • The land must be composed of tracts, lots or parcels that total not less than ten (10) acres or, if less than ten acres, have an average annual gross income of $2,500 from agricultural production during the previous three years, or can provide evidence that this level of income will be achieved at the time of application.

To form an Agricultural District:

  • Any owner of land used in agricultural production, who meets the necessary qualifications, can place land in an agricultural district by filing an application with the Athens County Auditor’s office.
  • If the land is located within the boundaries of a municipal corporation, an additional application must be made to the city or village.
  • There is no cost or fee for filing the application. If approved, the Agricultural District will be in effect for five (5) years from the date of application.
Related Forms
Forestry
General Background

Ohio Forest Tax Law is administered by the Ohio Department of Natural Resources, Division of Forestry, according to the Ohio Revised Code and the Ohio Administrative Code. In exchange for the tax reduction conferred by Ohio’s forest property tax laws, landowners agree to manage their forest land for the commercial production of timber and other forest products and to abide by pertinent rules and regulations.

If you would like to find out more about OFTL, contact the Division of Forestry in Columbus or your local service forester. A directory of service foresters can be found on the Division’s website http://forestry.ohiodnr.gov/

Ohio's Forest Property Tax Laws: http://forestry.ohiodnr.gov/oftl


Ohio Division of Forestry

2045 Morse Road, Building H-1, Columbus, OH 43229-6693

Telephone: (614) 265-6694 • Toll Free: (877) 247-8733 • Fax: (614) 447-9231

http://ohiodnr.gov/contact/dnr-location


Related Forms

A GIS Employment Opportunity
GIS Specialist
Homestead Exemption/Owner Occupancy
Homestead Program

OVERVIEW

The Homestead Exemption Program offers a valuable tax reduction providing Athens County homeowners relief on their real property tax. With the homestead exemption, eligible homeowners receive an exemption on the first $26,200 of appraised value from taxation for a single family home. Eligible Military Veterans receive an additional exemption on the first $52,300 of appraised value from taxation for a single family home. For more information about the Homestead Exemption Program, download an application below or call (740) 592-3223. 

Who qualifies for the Homestead Exemption?

  • Homeowners over the age of 65
  • Homeowners who are permanently and totally disabled
  • Military veterans who have either 1.) received a total (100%) disability rating for service-connected disabilities, or 2.) received a total (100%) disability rating for compensation for service-connected disabilities based on a determination of individual employability
  • Homeowners already receiving the Homestead Exemption, who have recently changes residences
  • Spouse of a fallen first responder who passes away in the line of duty

Homeowners age 65 or older: 

1. Must not have a total household annual income over $36,100 if applying for 2023, or $38,600 if applying in 2024, which includes the Ohio adjusted gross income of the owner and the owner's spouse. Provide a copy of page 1 of your Ohio Income Tax Return. If you do not file an Ohio return, there is an additional form to file, the DTE Form 105H. Note: If you received this benefit for tax year 2013 or earlier, you may be exempt from the income testing. If so, complete DTE Form 105G.

2. Must be age 65 by December 31st of the year applying.

3. Must own your home as your primary place of residence as of January 1st in the year of application. 

4. Must provide proof of age and current residency by submitting a photocopy of a valid Ohio Driver's license or State of Ohio ID card.

5. Must complete and submit  DTE Form 105A

Homestead for disabled veterans: This is for a veteran of the armed forces that has received a “total disability rating or a total disability rating for compensation based on individual unemployability” due to a service-connected disability and had been honorably discharged. This “enhanced” homestead program does not require an income check. New applicants must:

  • File an application, the DTE Form 105I.
  • Provide a determination letter from the VA for proof of disability
  • Provide a copy of the DD214 showing honorable discharge
  • NOTE, a surviving spouse of a person that had received the disabled veterans’ benefit can apply and continue to receive the benefit until remarrying.

Homestead for a surviving spouse of a public service officer killed in the line of duty: This exemption is for any person whose spouse had been killed in the line of duty and was a peace officer, firefighter, first responder, or an EMT. NOTE: This benefit ends if the surviving spouse remarries. New applicants must:

  • File an application, the DTE Form 105K
  • Provide documentation of the public service officer being killed in the line of duty.


Related Forms

Owner Occupancy Credit

Real Estate Property Tax Rollback Exemptions are forms of property tax relief. Every property taxpayer receives the non-business tax credit. This became law several years ago with the enactment of the state income tax.

The Auditor's office also administers the Owner Occupancy Property Tax Reduction Law passed in 1979 for residential and agricultural parcels on which there is a homesite occupied by the owner.

To receive the Owner Occupancy tax reduction, you must: own the home, occupy the home as your principal place of residence, and apply with the County Auditor between January 1st and December 31st.

The reduction applies to the homesite and the home itself. It does not apply to rental homes or apartments, homes occupied by someone other than the owner, homes owned by corporations, partnerships, associations or groups, units within a building primarily for retail, commercial or other non-residential purposes, manufactured or mobile homes taxed under the depreciation method (see Manufactured Homes) and excess acreage over one acre.

Please check your tax bill to see if you are already receiving the reduction.

Please contact our office if you feel you qualify but may not be receiving this benefit.

Applications may be filed with the Athens County Auditor’s Office between January 1st and December 31st.

Public Records Request
Instructions

Public records for the County Auditor's office will be provided in accordance with Ohio Sunshine Laws and the Athens County Public Records Policy. A Public Records Request Form is provided in the links below: 

Press Releases
Oct 6 2023 - Tentative Property Values for the Triennial Update Available for Property Owner Review: New Website

ATHENS, OHIO – October 6, 2023:  Athens County Auditor Jill Davidson announces that property values have been updated and are currently available for property owners to view on the Auditor’s recently updated website:   www.athenscountyauditor.org

Davidson explained, “As Auditor, I am required by Ohio law to update real property values during the third year after a county-wide reappraisal.” The most recent reappraisal was effective for tax year 2020. This process is referred to as the Triennial Update.

 

The County Auditor is required to update property values based on a recommendation from the Ohio Department of Taxation. The values have been adjusted based on sales ratio studies from the previous three years. It’s important to note that the percentage adjustment will vary based on the sales ratio data. While Residential and Agricultural parcels had the largest percentage increases. Many parcels did not see any adjustment and some may have a percentage decrease.

 

The update involves a study and analysis to determine the impact that real estate sales had on the neighborhood market values. Properties that have sold in an arm’s length transaction are compared to those that do not have recent sales. When the sales prices are compared with the assessed values, a statistical percentage is determined which indicates the amount of increase or decrease in market value. Assessed values are then updated according to the statistical percentage.

 

The Auditor’s office is also required to update the Current Agricultural Use Valuation (CAUV) soil values at the time of the Triennial Update. The adjusted soil values are set by the State of Ohio and are not subject to appeal. Additional information including Triennial Update FAQs, a communication from the Ohio Department of Taxation concerning the CAUV changes and the letter to Property Owners is available on the website or by contacting the office.

 

Property owners can easily look up the updated parcel data including property attributes and values. To ensure fair assessments, Auditor Davidson commented, “I encourage all property owners to review their property values and the information we have listed for their parcels closely. If any of the property record information is not correct, this is an opportunity for property owners to contact our office so that we can timely correct any errors that may have occurred with the update. “  

 

The newly updated website makes it much easier for property owners to look up their property values and parcel attributes by using the SEARCH tool. Parcels can be searched on the site by owner name, parcel ID or address. Updated information provided in the parcel data includes the estimated cost of tax levies to the property owner that will be on the ballot this November. Additional tools make it easy to review property Sales Reports to compare their updated value with recent sales.

 

Property owners should be aware of the following information:

1.      Property taxes will not increase or decrease by the same percentage as your value adjustment.

2.      Property taxes are primarily determined by the voters of Athens County. Newly approved tax levies directly affect your property tax due next year. 

3.      The Auditor’s Office is not able to provide the amount of property tax that will be billed next year until after the election results are certified by the Board of Elections, provided to the State and new rates are calculated.

 

Auditor Davidson has arranged an opportunity for property owners to informally meet with an appraiser to review their property record and answer any questions they may have.

 

Appointments can be made by calling (740) 592-3223, emailing [email protected] or stopping in the office located at 15 S. Court Street, Room 330, Athens, OH 45701. Office hours are Monday through Friday from 8:00 a.m. to 4:00 p.m. The office will be closed on Monday, October 9th in honor of Columbus Day.

Dog License Purchase Locations
Online Dog License
Athens County Auditor GIS Website
Manufactured Home
Registration

Under Ohio law, it is the responsibility of owners of manufactured homes (house trailers) to register their homes with the County Auditor for tax purposes. Every six years, the Auditor's office assesses each manufactured home and prepares a tax list. Tax bills are sent to each owner semi-annually. The manufactured home tax is distributed back to the local taxing districts (townships and schools) in the same manner as real estate taxes.

Significant changes in the manner in which manufactured and mobile homes are taxed took place on January 1, 2000. Manufactured homes purchased after that date are taxed like real property. If you purchased your home before January 1, 2000, you now have the option of converting to this new taxation method.

 

Methods of Taxation: 

  • Depreciation Method:

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

  • Appraisal Method:

A manufactured home that is purchased after Jan. 1, 2000, will be taxed using the Appraisal method. In addition, owners of existing manufactured homes may elect to convert to this method.

Under this method manufactured homeowners pay a manufactured home tax that is like real property tax. The values of these homes will be adjusted every three years to their estimated market values. The estimated market value of the home will be multiplied by 35% to create an assessed or "taxable" value for the property. This value is then multiplied by the effective tax rate to determine the amount of tax that will be billed semi-annually.

The manufactured homeowners that are taxed using this method are also entitled to a non-business tax credit and an owner-occupancy tax credit.


Converting to the Appraisal Method:

Owners of manufactured homes acquired prior to January 1, 2000, may choose to convert to the appraisal method, however, you may only change once. To change, all taxes must be paid prior to the conversion and a form (available in the Auditor’s Office) must be completed. Transfers after Jan. 1, 2000, will automatically convert to the appraisal method. Contact the Auditor’s Office if you are interested in converting to the appraisal method.

 

Converting Manufactured Home to 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 landowner and the manufactured homeowner 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 current year manufactured home tax must be paid in full.
  • Three (3) photographs of the home (Front, Side, and Back)
  • The original title must be surrendered to the Auditor's Office (a memorandum is not acceptable) and any liens must be cancelled. The Auditor's Office will forward the title to the Clerk of Courts Title Department with a letter explaining that the manufactured home is now real estate. The Clerk of Courts will inactivate the title and retain it for 30 years.


Transfer of Ownership:

When a used manufactured home is transferred (sold to a new owner) the title must be notarized by the seller and buyer and given to the new owner. Ohio law says that failure to give a new owner the notarized title is punishable by 90 days in jail and a $200.00 fine. A penalty will also be imposed if the title is not transferred within 30 days. (It is the responsibility of the previous owner to make certain the transfer was completed.) The current taxes must be paid and a stamp from the Treasurer must be placed upon the title indicating the same before it can be transferred to the new owner. As of January 1, 2000 there is no longer sales tax charged on the purchase price but instead the new owner must pay a conveyance fee of $4.00 per one thousand dollars of the sale price and a transfer fee of $.50 per title.


Once the conveyance and transfer fee is paid to the Auditor’s office, the notarized title must then be delivered to the Clerk of Court’s title division in any county as cross-county titling became effective in March of 2002. A new title will be issued in the name of the new owner. Within 30 days of the date the conveyance fees are paid, the new owner must register with the County Auditor’s Office where the manufactured home resides. Failure to register may result in a $100.00 fine.


Relocation Notice:

This notice is required for any manufactured home that is moved on a public road within the state of Ohio. Moving mobile homes into Ohio from outside the state requires no notice. Only movement within or out of state. The notice must be attached to the rear of the home during the move. Failure to get this notice will result in a fine of $100.00 for the owner of the home and $100.00 to the person moving the home. A Relocation Notice is available at the County Auditor’s Office for a charge of $5.00. All taxes must be paid on the home at the time the Relocation Notice is issued.


Penalty for Failure to Register a Manufactured Home:

All owners of manufactured homes must register their homes with the County Auditor’s Office within 30 days after locating in Athens County. Failure to do so may result in a $100.00 fine.


Board of Revision:

Homeowners taxed under the Appraisal Method may appeal the valuation of their manufactured home with the Board of Revision by filing a complaint between January 1 and March 31. Complaint Forms (DTE Form 1) are available in the County Auditor's Office.


Interest on Delinquent Taxes:

Delinquent taxes on manufactured homes are subject to interest charges.

 

Related Forms

Taxes
Special Assessments

Special Assessments are not part of your real estate tax but are included as a separate item on the real estate tax bill. These could include such items as ditch assessments, improvement levies such as street paving, curbs, lighting, sidewalks and sewer or water lines. The Auditor is required by law to keep an accounting of these special assessments, to place them on the tax duplicate as separate items, and to return the money collected to the city, village, township or county office which levied the assessment.


Related Forms

Tax Rates

Tax Rate tables are available for all Athens County townships and communities for the most recent tax years. Residential, agricultural, commercial, and public utility rates are included along with tax reduction factors where appropriate.


Related Forms