Appraisals & Assessments
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.
Building Notice Form (13 KB)
DTE 26 - Application for Valuation Deduction for Destroyed or Damaged Real Property (18 KB)