Addressing
Addressing

As of April, 2019, assigning addresses in unincorporated areas will be managed by the Seneca County Auditor’s Office. Address information is used by various county departments, including the Seneca County Emergency Management Association.

If a new address is needed for a property located within a City or Village, please contact the respective City or Village to obtain the address.

If property is located in an unincorporated area, you may go to the Seneca County Auditor’s Office located at 109 S Washington St. #2206, Tiffin, Ohio, 44883, or email addressing@senecacountyohio.gov to obtain the address. Please provide your name, phone number, email address, and a copy of the survey and driveway permit, if applicable. The address will be entered into the countywide address system at this time, and you will receive an Official Notification of Address.

Agricultural District
Agricultural District

If you own farmland in Seneca 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:

  1. Deferment of any new assessments for such improvements as water or sewer systems as long as the land continues to be farmed.
  2. Legal protection for any generally accepted agricultural practice in the event of a nuisance lawsuit filed against the farming operation.
  3. 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.)
  4. 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

  1. The land must be devoted exclusively to agriculture or to an improved federal government land retirement or conservation program.
  2. 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 Seneca 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.

Annual Financial Reports
Board of Revision
Board of Revision

Documents:

The Seneca County Board of Revision hears formal complaints on property valuations and appraisals. BOR complaints are accepted from January 1st to March 31st each year.

Filing a complaint allows property owners to have a hearing before the Board of Revision, which is comprised of the County Auditor, County Treasurer and President of the Board of Commissioners or their representatives. At the hearing, property owners may present information such as recent appraisals or sales data for similar properties in support of their complaints. For more information, call 419-447-0692.

Current Agricultural Use Valuation (CAUV)
Current Agricultural Use Valuation (CAUV)

Learn why CAUV Land Values have increased

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.

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.

Click here to download CAUV Values per Acre.


Frequently Asked Questions

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

A: 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.

Q: Will all farms automatically be valued on a CAUV basis?

A: No. Applications must be made each year to the Seneca County Auditor's office.

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

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

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

A: 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.

Q: 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.
  2. 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.
  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.

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

A: No. The farm must qualify not the owner.

Dog License Information
Dog License Information

Documents:


Frequently Asked Questions:

Q: Does my dog need license?

A: Yes. All dogs over three months of age must be licensed.

Q: How often does the license have to be renewed?

A: Dog licenses must be renewed annually between the first Monday in December and January 31st.

Q: How much does a dog license cost?

A: The base fee for a dog license is $15 annually. The dog license fee will be $15 annually, per the Seneca County Commissioners.

Q: How can I avoid late fees?

A: After Jan. 31 the fees double for all dogs owned more than 30 days. After Jan. 31, if you wait more than 30 days to license a dog over three months of age, the Auditor is required to assess a penalty equal to the fee.

Q: How do I replace a lost license?

A: If you or your pet loses a license, you can obtain a duplicate tag for $5.00.

Q: How do I transfer a license to a new owner?

A: The ownership of a current dog license can be transferred to another owner for $5.00.

Q: Where can I purchase a dog license?

A: Dog licenses can be purchased at the Seneca County Auditor’s office, 109 S. Washington St., Suite 2206, Tiffin, Ohio 44883. Hours are 8:30 a.m. to 4:30 p.m. Monday through Friday, 419-447-0692.

Q: Can I purchase a dog license by mail?

A: If you would like to purchase a dog license by mail, contact the Seneca County Auditor’s office, 419-447-0692, and request a dog license application. Complete the form and mail both copies and a check for $15 per dog back to the Auditor’s Office, 109 S. Washington St., Suite 2206, Tiffin, OH 44883 and your tag and receipt will be mailed back to you.

Q: What if I move?

A: If you move, call 419-447-0692 with your new address and phone number


For more information:

Call the Seneca County Dog Warden, 419-448-5097 or the Seneca County Auditor’s Office, 419-447-0692.

GIS
GIS

Contact

Alex Vogelgesang

GIS Programmer/Analyst

Seneca County Auditor's Office

Email: auditorGIS@senecacountyohio.gov

Phone: (419) 448 5714

Hours: 8:30am - 4:30pm, Monday - Friday


Resources

FEMA Floodplain Map

Seneca County GeoLibrary

Clinton Township Zoning Map

Pleasant Township Zoning Map

Homestead Exemption
Homestead Exemption

Forms:


Press Release Announcement

January 11, 2021

SENECA COUNTY AUDITOR JULIE A. ADKINS IS ENCOURAGING QUALIFIED HOMEOWNERS TO SUBMIT HOMESTEAD EXEMPTION APPLICATIONS. THE HOMESTEAD EXEMPTION ALLOWS HOMEOWNERS TO RECEIVE A REDUCTION IN PROPERTY TAXES UP TO $25,000 IN MARKET VALUE, AND DISABLED VETERANS MAY RECEIVE A REDUCTION IN PROPERTY TAXES UP TO $50,000 IN MARKET VALUE.

TO QUALIFY DURING THE 2021 APPLICATION PERIOD

  • Applicant must turn 65 years of age, or older, by December 31, 2021 (proof of age required)
  • Or be totally and permanently disabled, as of January 1, 2021 (proof of disability required)
  • Own and occupy the property as their primary residence as of January 1, 2021. Income cannot exceed $34,200 total threshold on the Ohio adjusted gross income for income tax year 2020.
  • Real Estate late applications for tax year 2020 must be filed with the Auditor’s Office by December 31, 2021. To be eligible for a reduction in 2020, total threshold cannot exceed $33,600 on the Ohio adjusted gross income for income tax year 2019.
  • Those with manufactured or mobile homes must also file with the county auditor by December 31, 2021.

IF YOU ARE CURRENTLY RECEIVING THE HOMESTEAD REDUCTION, YOU DO NOT NEED TO RE-APPLY UNLESS YOU HAVE MOVED TO A DIFFERENT RESIDENCE.

APPLICATIONS AND ADDITIONAL INFORMATION MAY BE FOUND ON OUR WEBSITE AT   WWW.SENECACOUNTYAUDITOR.ORG

If you have any questions, please call the office at 419-447-0692

Download a copy of this press release


Frequently Asked Questions:

Q: What is the Homestead Exemption?

A: The Homestead Exemption allows senior citizens and permanently and totally disabled Ohioans to reduce their property tax burden by shielding some of the market value of their home from taxation. The exemption, which takes the form of a credit on property tax bills, allows qualifying homeowners to exempt $25,000 of the market value of their home from all local property taxes. For example, through the Homestead Exemption, a home with a market value of $100,000 would be billed as if it is worth $75,000. The exact amount of savings will vary from location to location.

Q: Who qualifies for the new Homestead Exemption and when can I apply?

A: To qualify any Ohio resident homeowner who:

  • Is at least 65 years old during the year he/she applies;
  • Is totally and permanently disabled as of Jan. 1 of the year he/she applies as certified by a licensed physician or psychologists or a state or federal agency; or
  • Is the surviving spouse of a person who was receiving the previous Homestead Exemption at the time of death and where the surviving spouse was at least 59 years old on the date of death.

To qualify, an Ohio resident also must own and occupy a home as their principal place of residence as of Jan. 1, of the tax year for real property or Jan. 1, of the calendar year for manufactured home property. For individuals who own more than one home, the principal place of residence is the home where the person is registered to vote and the person’s place of residence for income tax purposes.

Q: How do I apply for the Homestead Exemption?

A: To apply, complete the application form (DTE 105A & E) Homestead Exemption application Form for Senior Citizens, Disabled Persons and Surviving Spouses. Then file it with your local county auditor. The form is available on this website under forms or at the top of this page.

Q: How do I show proof of age?

A: The application form requires individuals to report their age and date of birth, and it is signed under penalty of perjury. Ohio law also provides that anyone who makes a false statement for purposes of obtaining a Homestead Exemption is guilty of a fourth-degree misdemeanor. Individuals convicted of such a misdemeanor are ineligible to receive the Homestead Exemption for the three years following the conviction and must pay any improperly exempt tax, plus interest. Applicants must provide a birth certificate, driver’s license or state identification to demonstrate proof of age.

Q: What documentation do I need to provide to prove my disability?

A: If you are claiming a physical disability, you must have the certificate DTE105E signed by a physician licensed to practice medicine in Ohio. If you are claiming mental disability, you must have the certificate signed by a physician or psychologist licensed to practice in Ohio. You may also submit a certificate from any state or federal agency that classifies you as permanently and totally disabled.

The forms are available from the county auditor and on this website under forms.

Q: For estate planning purposes, I placed the title to my property in a trust. Can I still receive the Homestead Exemption?

A: You are eligible for the Homestead Exemption if all of the following are true:

  • You created the trust to be effective during your lifetime (an inter vivos trust).
  • You provided the assets for the trust (you are the settlor).
  • You can terminate the trust at any time (it is a revocable trust).
  • The trust agreement contains a provision that says you have complete possession of the property.

Q: Will I have to apply every year to receive the Homestead Exemption?

A: No. However, if your circumstances change and you no longer qualify for the Homestead Exemption, you must notify the county auditor.

Q: I’ll save quite a bit of money through the Homestead Exemption. Will this hurt my local schools?

A: The State of Ohio reimburses school districts and local governments for the amount of revenue taxpayers save through the Homestead Exemption. Local governments and schools do not lose out.

Manufactured Homes
Manufactured Homes

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 be entitled to a 10% rollback and a 2.5% reduction of the taxes billed semi-annually.

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 to Real Estate

Certain manufactured homeowners may be eligible to have their home taxed as real estate. To do so, the owners must meet a certain criteria. Generally speaking, the home must be affixed to a permanent foundation and the owner of the home must also own the land upon which the home sits. All taxes must be paid, and the title of the manufactured home must be inactivated and surrendered to the Seneca County Auditor's Office. Contact the Auditor’s Office if you are interested in this method.


Your County Auditor’s office can more fully explain these important changes to you and help you determine if a change to the Appraisal Method would be beneficial to you.


Other Changes:

Transfer of Ownership - The County Auditor must transfer used manufactured homes that are sold after January 1, 2000. The sale is subject to a conveyance fee of $ 4.00 per $1,000 of the sale price. All taxes must be paid prior to the transfer. Once the conveyance is paid in the Auditor’s Office, the Clerk of Courts Title Department will transfer the title without charging sales tax.

Relocation Notice - This notice is required for any manufactured home that is moved on a public road within the state of Ohio. The notice must be attached to the rear of the home during the move. Failure to get this notice may 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 Seneca 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.

Owner Occupancy Tax Reduction
Owner Occupancy Tax Reduction

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.

Applications may be picked up from and filed with the Seneca County Auditor’s Office between January 1 and December 31st each year.

Click Here to download the Owner Occupancy Tax Reduction application.

Personal Property Tax
Personal Property Tax

The County Auditor, as an agent for the Ohio Department of Taxation, is responsible for facilitating the Tangible Personal Property Tax laws.

Any person, partnership, corporation or association who engages in business in Ohio on or after January 1 of any year is a “new taxpayer” for that year. Whenever a taxpayer ceases business in Ohio, and in a subsequent year begins business in Ohio again, he is a new taxpayer for that year. The new taxpayer is liable for a property tax return in the year in which he commences businesses in Ohio. The total listed value is prorated based on the number of full months in business in Ohio in that first year.

Filing Due Dates

The new taxpayer return (920-NT) is to be filed with the county auditor within 90 days of first engaging in business in Ohio. An extension of time of up to 45 additional days may be requested from the county auditor by written application. This return (920-NT) is for the year in which the business commenced in Ohio, even if it is not required to be filed until the next calendar year.

The Tangible Personal Property Tax is distributed back to the local taxing districts in the same manner as real estate taxes.

Generally speaking, anyone in business in Ohio is subject to tangible personal property tax on equipment, furniture, fixtures and inventory used in business.

Personal Property is assessed from tax returns, which are required to be filed. The Tax Commissioner is responsible for administering the Personal Property Tax laws; the County Auditor serves as a Deputy for the Tax Commissioner in this capacity.

Who Must File

Every business operating in Ohio, with the exception of financial institutions and public utilities, and having personal property with a total taxable value of at least $10,000 must file a tangible personal property tax return annually with the County Auditor. If the business operates in more than one county in Ohio, the return is filed directly with the Ohio Department of Taxation.

The tax return must be filed in duplicate between February 15 and April 30. The Auditor may grant an extension of forty-five days.

If any tax is due, at least one-half must be paid within ten days of filing the return or ten days after the close of the filing season. If the return is not filed, the taxpayer may have a forced assessment levied against him/.her.

If the tax is not paid, a lien is placed upon the tangible personal property as well as the real property in the taxpayer’s name. A list of unpaid taxes and taxpayers is published annually in the local newspaper.

For More Information

The Ohio Department of Taxation has the most frequently asked Personal Property tax questions and their answers available on their web site: http://tax.ohio.gov/

The Ohio Department of Taxation also has the official Personal Property tax forms and tax rates available on their web site as Adobe Acrobat PDF files. http://dw.ohio.gov/tax/dynamicforms/

Property Tax Facts
Property Tax Facts: How Levies Affect Your Taxes

Taxes affect all our lives and levies are the way many taxing districts choose to raise the money to support the services their taxpayers demand. Let’s take a brief look at how levies operate.

First, let’s define the basic terms:

  • Mill: A unit of measure, 1/1,000 milligram, milliliter, millimeter, etc. When talking about taxes, a mill is $1.00 in taxes for every $1,000 of assessed value.
  • Assessed Value: In Ohio, the assessed value of real estate is 35% of the property’s estimated market value.
  • Market Value: The sale price of real estate as agreed upon between a willing buyer and a willing seller, with neither being under any duress to either buy or sell.

WHO SETS THE REAL ESTATE MARKET VALUE?

The County Auditor has the responsibility of determining the market value of all real estate in the county. The county auditor then calculates the assessed value for each property.

HOW IS MARKET VALUE DETERMINED?

The County Auditor uses real estate sales in the county, specific property characteristics about each property, neighborhood characteristics and statistical analysis to arrive at the market value for every property in the county. The market value is determined as of January 1st of the year of the assessment.

HOW OFTEN DOES THE COUNTY AUDITOR UPDATE MARKET VALUES?

Every six years the County Auditor does a field inspection of all real estate in the county, called a revaluation.

If ordered by the Department of Tax Equalization, the Auditor also performs an update of property values three years after the six-year evaluation.

Seneca County’s valuation cycle is:

  • 1993 Previous Revaluation
  • 1996 Previous Value Update
  • 1999 Previous Revaluation
  • 2002 Previous Value Update
  • 2005 Previous Revaluation
  • 2008 Previous Value Update
  • 2011 Previous Revaluation
  • 2014 Previous Value Update
  • 2017 Revaluation

Also, if a new house is built, or improvements, such as a deck, garage, porch or building addition are made to a property, the property’s market value could increase annually until the improvement is completed.


How much can I expect to pay in taxes for a 1.00 mill levy?

First, let’s assume the market value of your home is $100,000 and that it is your primary residence. Your tax bill for a 1.00 mill levy is calculated as shown below.

$100,000.00 Market value of your home

$35,000.00 Assessed value of your home

$35.00 Gross taxes of 1.00 mill

-$3.50 State of Ohio Non Business Credit

-$.88 State pays an additional Owner Occupied Credit as an exemption for the primary resident.

$30.62 Net taxes for 1.00 Mill


LEVY DESCRIPTIONS

Operating Levy

Used to raise funds for any legal expenditure

Most often used for day-to-day operation of school districts (books, salaries, supplies, equipment, building maintenance, etc.)

May be either for a limited period or an indefinite period

Revenue does not increase as market values increase

Personal property and public utility valuation increases and decreases will produce more, or less, income respectively

Levy renewal is at same effective tax rate

Replacement levy is at original millage.

Emergency Levy

Similar in function to an Operating Levy

Brings in a fixed (specific) amount of money for use for purposes of operation only

Can run no more than five years

An emergency resolution must be approved by voters

Does not effect the county’s reduction factor

Personal property and public utility valuation increases and decreases will not produce more, or less income respectively.

Revenue does not increase as market values increase

Levy renewal is at the same dollar amount.

A replacement levy is not permitted

Is exempt from the 20 mil floor limit

Replacement Levy

In the strict sense of the word, this levy does not actually replace a current levy.

The reduction factor/millage is brought back to the original amount.

Uses current market values to determine/set tax rates.

Renewal Levy

Keeps a current levy on the books

The same amount of money will be collected as when the levy first took effect (was originally voted in)

Permanent Improvement Levy

Raises funds for a specific permanent improvement(s) (construction & repair of buildings, sidewalks, parking garages, etc.)

Money is generated as it’s collected from taxpayers, therefore, no interest is paid on the money

Limited to a period of five years or less.

Levy renewal is at the same effective tax rate.

A replacement levy is at the original millage.

Bonds

Raises funds for permanent improvements (structures) to a district’s buildings & grounds or for immediate construction of a new building(s)

Used to pay off debts

Money can only be used for the purpose stated on the ballot (not for operating expenses)

Bonds are sold in the amount approved, then money is used to pay for improvements

Money is paid back with interest, usually over 20 or more years

Exempt from the 20 mil floor limit.


What is inside and outside millage, rollback, owner occupied credit and homestead exemption? Levy passes, now what?

Inside Millage is limited by law to 10 mills for any taxing district. Because they are inside mills, these 10 mills can be collected as a levy without being voted on by the people in the taxing district.

Outside millage is all other millage requested that is over the 10-mill limit. Outside mills must be voted upon and approved by the majority of the voters in the taxing district where the tax will be levied. Because of H.B. 920 (passed in 1976) there is a cap on the amount of money a levy can collect. That means a levy can collect no more in the future than it collects during the first year it's enacted.

Rollback: The State of Ohio pays each subdivision (school, township, village, county board or district) for the portion of the taxes that are either “rolled back” or exempted. The rollback reduces the property taxes due by 10%. House Bill 66 eliminated the 10% discount for commercial property.

The owner occupied credit exemption reduces the property’s taxes by that amount only if it is the person's primary residence. A homestead exemption is available to those 65 and older (income limit of $32,200 in 2018) or permanently disabled.

WHAT HAPPENS AFTER A TAX LEVY IS PASSED BY THE VOTERS?

Every levy ballot must contain language showing the year the levy commences (begins). For example, “...commencing tax year 2006”; taxpayers within the district where the levy’s been approved will begin paying what they owe on the tax levy in the year of collection. The amount of millage they will pay ($1.00/$1,000 of assessed value of their real estate’s value) is based on the amount of money the levy must collect.


REASONS TAXES CHANGE

Tax levies: When voters pass new levies, taxes will increase according to the specific millage voted. This the principal reason property taxes increase.

CAUV value adjustments: CAUV Values are established by the State of Ohio Department of Tax Equalization.

New Construction: When a new building is added to or an old building is removed, taxes will increase or decrease accordingly. When changes, such as interior or exterior remodeling, or interior finish, are completed, the value of a property and therefore its taxes, can change

Special Assessment: Special assessments include costs for area-specific items such as installing a new sidewalk in a subdivision, road repairs, sewer or water line replacement, etc.

Homestead: If an owner is currently eligible for the Homestead Exemption program, there could be differences in the income allowances reported from the previous year.

Other Reasons: Change in property use, state mandated revaluations and triennial updates.

Real Estate Property Transfer
Real Estate Property Transfer

The Seneca County Auditor maintains the most comprehensive set of real estate records available in Seneca County. The Real Estate Division oversees the appraisal of more than 35,000 parcels and compiles information for all residential, commercial, industrial, agricultural and tax exempt properties in Seneca County. This division offers a wide array of information, including maps and ownership records, with five PC’s for public access – two in the Auditor’s Office, two in the Treasurer’s Office and one in the Recorder’s Office.


Real Estate Transfers

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 Seneca County is $4.00 per thousand dollars conveyed (rounded to the nearest $ .10). 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 Seneca 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 Seneca County Auditor.


Additional Information

Deeds: Must have an accurate legal description and appropriate parcel number(s). Legal description must include township or city/village, county and state where the parcel is situated.

Prior Deeds and New Surveys: All legal descriptions must be checked and approved by the Seneca County Tax Map Office. Legal descriptions on the instrument for transfer should exactly match the legal description on the prior deed or new survey.

Splits: Land surveys are generally required in order to accurately describe and transfer a newly split parcel. The Seneca County Regional Planning Commission (SCRP) or City Engineer must approve the transfer before presenting to the Tax Map Office for approval. Any questions concerning splits should be directed to SCRP at 419-443-7936.

Retail Cigarette License
Retail Cigarette License

Cigarette licenses should be purchased by the fourth Monday in May of each year. The cost for a retail cigarette license is $125.00. For a cigarette distributor who begins business after the fourth Monday in May, the cost of the license will be prorated.

The license does not authorize the licensee to engage in the business of trafficking cigarettes at any place in Ohio other than that specified by the County Auditor. One license is good for only one location.

Cigarette licenses must be displayed near the product being sold for easy inspection. If cigarettes are being sold in a place of business that does not have a license, or a vending machine does not have a license displayed, please contact the Seneca County Auditor’s Office.

Tax Rates
Unclaimed Funds
Unclaimed Funds
Vendor's License
Vendor's License

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 Seneca County Auditor’s Office is located in the Seneca County RTA Building, 109 S. Washingon Street, 2nd Floor (2206), Tiffin, Ohio. Hours are 8:30 a.m. to 4:30 p.m. Monday through Friday. For more information, call 419-447-0692.

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 Seneca County Auditor’s office, 419-447-0692, for more information.


Attention New Vendors

(Information from the Ohio Department of Taxation)

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 ¾%. 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, visit the web site at http://tax.ohio.gov/ or call 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.

Weights & Measures
Weights & Measures

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 test on both commercial and some non-commercial devices to insure 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 insure 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 8 credit hours of training are mandatory for inspectors who have completed their training for maintaining certification each year.

The Sealer of Seneca County is responsible for testing over 500 gas pumps and meters and over 300 weighing and other measuring 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 Seneca County Auditor’s Office, Weights and Measures Division at (419) 447-0692. For web information concerning Weights and Measures go to the State of Ohio Weight and Measures site at agri.ohio.gov.


Gas Pump Skimmer SCAMS

Illegal debit/credit card skimmers have been found placed inside gas pumps in various parts of the country.

When a number of illegal skimmers were discovered at gas stations in central Florida, a local sheriff called gas pump skimmer scams,“the crime of the future.”

Gas station owners, managers, and attendants, as well as consumers, are advised to take steps to guard against these scams.

Don’t be a victim of gas pump skimmer scams!

Card Skimming Devices

Debit/Credit card skimmers are small, electronic devices that can be illegally installed inside a gas pump to steal card information from unsuspecting consumers.

The devices are wired to the card reader and keypad and can record account numbers and PIN’s when a customer swipes their debit or credit card at the pump. An experienced thief can install one of these devices in less than a minute.

Data obtained by these devices can be used to create bogus cards to access a consumer’s bank account. Victims of these scams have been known to have thousands of dollars withdrawn from their accounts without their knowledge.

Preventing These Scams

Weights and measures staff train to look for anything suspicious when performing gas pump inspections. But, a periodic inspection by county officials only goes so far in preventing card skimming scams.

What More Can Be Done?

  • Activity at gas stations should be closely and securely monitored by station managers and attendants.
  • Gas pumps should be opened up and the internal mechanisms examined regularly by station staff.
  • The most effective way to stop these scams is to install better, more secure locks on every pump. Better locks will prohibit unauthorized access to a gas pump’s interior components.

What Can Consumers Do?

  • NEVER use a debit card when paying for gas at the pump. Thieves can steal PIN numbers.
  • Report any unusual activity or anything that looks out of place.
  • Monitor monthly bank and credit card statements for fraudulent charges.
  • Use cash to pay for purchases whenever possible.
  • If you believe you have been a victim of skimmer scam, notify local law enforcement, bank and credit card issuer immediately.

For more information or to report a gas pump problem, contact the Seneca County Auditor’s Office, Weights and Measures Division at (419) 447-0692.


Click HERE to download the Skimmer Brochure