Muskingum County Property Revaluation

Muskingum County Property Revaluation is the official process used to update property values so they reflect current real estate market conditions. This process is led by the Muskingum County Auditor’s Office, which is responsible for maintaining fair and uniform property values across the county. A county property value update does not create new taxes. It only adjusts market values based on verified sales data and appraisal standards set by Ohio law.

Muskingum County Property Revaluation applies to homes, farms, and business properties throughout the county. In the middle of each valuation cycle, the property reassessment process reviews how local markets have changed since the last update. Ohio auditor revaluation rules require this review to protect equity between similar properties. For property owners, this sets clear expectations about how values are reviewed and why 2024 is part of the required assessment schedule.

What Is a Countywide Reappraisal?

A countywide reappraisal is a scheduled process where every property in a county receives a new value at the same time. It uses recent sales data and consistent methods so property taxes reflect current market conditions fairly. The Muskingum County Auditor oversees this reappraisal to ensure property values across the entire county are updated using the same standards. The goal is fair taxation, clear comparisons, and equal treatment for all property owners.

Plain-Language Explanation of a Countywide Reappraisal

A countywide reappraisal reviews all taxable real estate on a set cycle, often every six years in Ohio. The county auditor leads this work and applies the same valuation rules to homes, farms, businesses, and vacant land. This process relies on mass appraisal, not one-by-one inspections. Mass appraisal means trained staff study large groups of properties that share similar features. They review sales, building details, and location factors to estimate market value for each parcel.

Key features of a countywide reappraisal include:

• Same valuation date for every property
• Same data sources and formulas
• Same review standards across the county

Countywide Reappraisal vs Individual Property Appraisal

Property owners often confuse a countywide reappraisal with a private appraisal. These two serve different purposes and follow different rules.

Why Uniformity and Equity Matter

Tax law requires similar properties to carry similar values. Uniformity means two homes with the same size, age, and location receive similar assessments. Equity means each owner pays a fair share based on market value.

A countywide reappraisal supports these principles by:

• Applying identical valuation models countywide
• Reducing outdated or uneven assessments
• Correcting value gaps between similar properties

Role of Sales Analysis in the Reappraisal Cycle

Sales analysis drives the entire reappraisal. Appraisers review arm’s-length sales from the prior three years. These sales show how the local market behaves in real transactions.

During analysis, staff review:

• Sale price trends by neighborhood
• Time adjustments for market shifts
• Property features that affect value
• Outliers that do not reflect open-market deals

Ohio’s Six-Year Reassessment Cycle

Ohio law requires every county to review and update property values on a fixed schedule. This reassessment cycle includes a full reappraisal every six years and a market-based update at the three-year mark. The reassessment cycle exists to keep property values aligned with real market activity. Counties follow state law, not local preference, during each phase of this valuation cycle. Accurate property values ensure fairness and reduce disputes among taxpayers.

Ohio Revised Code and the Reassessment Cycle

The reassessment cycle is mandated by the Ohio Revised Code (ORC). This law ensures property taxes remain current and equitable across all counties. Every auditor must follow the schedule strictly, regardless of local market conditions or county preferences.

Under the ORC, counties are required to:

• Complete a full countywide reappraisal once every six years
• Perform a triennial update three years after the reappraisal
• Base property values on verified market sales and appraisal data

Six-Year Reappraisal vs Three-Year Update

The reassessment cycle consists of two key phases. Each phase serves a different role in keeping property values accurate and fair.

Six-Year Countywide Reappraisal

A six-year reappraisal resets property values for all parcels in the county. This process involves a full review of property details, including land size, building features, and location factors.

Key points of the six-year reappraisal:

• Comprehensive review of all county parcels
• Updated valuation models by neighborhood
• Single valuation date applied countywide

This ensures uniformity and equity, allowing similar properties to be taxed fairly.

Three-Year Triennial Update

Three years after the full reappraisal, the triennial update adjusts values based on recent market trends. Physical property details are usually not changed.

Focus areas for the triennial update:

• Review of recent sales and market activity
• Adjustments based on neighborhood demand shifts
• Correcting valuation differences caused by market fluctuations

Why Revaluation Is Mandatory, Not Optional

Revaluation is required by law, not a discretionary choice. Counties cannot skip reassessments without violating state rules. Mandatory reassessment ensures tax fairness and prevents outdated property values from creating inequities.

Benefits of mandatory revaluation include:

• Equal treatment for similar properties
• Accurate property tax distribution
• Compliance with state oversight and audits

Why Market Trends Matter in the Cycle

Market trends play a critical role in both the six-year reappraisal and the three-year update. Appraisers analyze recent sales to determine how property values have changed over time.

Key factors considered in market analysis:

• Sale prices in neighborhoods and subdivisions
• Timing of sales during rising or soft markets
• Property characteristics that influence buyer interest
• Identification of outlier sales that may skew values

Why Property Values Increased in Muskingum County

Property values in Muskingum County increased due to recent market trends and updated sales data. The countywide market value update ensures that property assessments reflect real estate records and conditions accurately and fairly. Even if a homeowner did not make any improvements, values can rise because the overall market has shifted. This process maintains consistency and fairness in property taxation across all neighborhoods.

What Caused the Increase in Property Values?

Muskingum County recently completed a market value update, reviewing sales data from the past three years. The analysis found that the average countywide property value increased by 36.135%, reflecting current market conditions.

Key factors contributing to this increase include:

• Rising home prices across the county
• Recent sales trends showing strong buyer demand
• Appreciation in both residential and commercial properties
• Neighborhood-level market activity influencing valuations

Why My Property Value Changed

Many property owners are surprised when their value rises without making upgrades. This happens because the reappraisal process considers market conditions, not just physical changes to a property.

Reasons for value changes include:

• Market appreciation: Comparable properties have increased in value
• Neighborhood trends: Higher sales in the area affect all similar homes
• Countywide reassessment: Mass appraisal applies consistent methods to every property

Why Neighboring Properties Also Increased

Some homeowners notice their neighbors’ properties also increased in value. This is expected because the mass appraisal system evaluates properties in groups using consistent standards.

Key points about neighboring increases:

• Recent sales trends in the same area influence valuations
• Uniform valuation methods ensure all similar properties are treated equally
• The increase is applied systematically across comparable parcels

Market Value Update

The market value update aligns assessed values with current sales data to reflect a property’s market worth. County auditors analyze recent transactions to ensure every parcel’s value is fair and accurate.

Key steps in the market value update include:

• Reviewing sales from the past three years to identify trends
• Comparing properties with similar size, age, and location
• Adjusting values to maintain accuracy, uniformity, and fairness

How Market Value Is Determined During Revaluation

During a Muskingum County revaluation, each property’s value is assessed based on current market conditions. This ensures property taxes reflect fair market assessment rather than outdated or arbitrary figures. The process uses recent sales, property details, and standardized methods to determine values consistently. Homeowners benefit because assessments are equitable and comparable across the county.

What Is Market Value?

Market value is the estimated price a property would sell for in an open, competitive market. It assumes a willing buyer and seller, typical market conditions, and no unusual pressures or discounts. Understanding market value is essential because it forms the foundation for property taxation. The value reflects what buyers are willing to pay for similar properties, not what a homeowner spent on improvements or what is listed online.

How Comparable Sales Are Used

A key tool in determining value is the sales comparison approach. Appraisers review recent sales of similar properties in the area to estimate a property’s fair market price.

Key points about comparable sales:

• Sales must be recent, arm’s-length transactions
• Similar properties in size, age, and location are prioritized
• Outliers, such as unusually high or low sales, are excluded

Property Characteristics Considered

In addition to sales, several physical and locational features are analyzed during revaluation. Appraisers evaluate:

• Location: Proximity to schools, commercial centers, and infrastructure
• Size: Total lot area and building square footage
• Condition: Age, maintenance, and quality of construction
• Use classification: Residential, commercial, agricultural, or vacant land

Ensuring Fair and Accurate Assessments

The goal of the revaluation process is to produce equitable property assessments. By relying on comparable sales and detailed property characteristics, the county ensures that similar properties are valued consistently.

Benefits include:

• Fair taxation across all neighborhoods
• Reduced disparities between properties of similar value
• Transparency and defensible assessments for appeals

How to Check Your New Property Value

Homeowners in Muskingum County can view their updated assessment by using the county’s property search tool. This online system shows current and prior values for any parcel based on the latest market value update. By entering basic information like owner name, address, or parcel number, property owners gain fast access to their property valuation data and tax card details. This helps them compare changes and prepare for tax planning or appeals.

Using the Muskingum County Property Value Search

To check your Muskingum County property value, use the official property search provided by the county auditor’s office. This tool lets you look up property information quickly without contacting the office in person.
Property Search URL: https://www.muskingumcountyauditor.org/frequently-asked-questions-0

You can search by:

• Owner name – displays all property records under that owner
• Property address – pulls up the specific property’s assessment
• Parcel number – retrieves the exact property using its unique identifier

After entering your search criteria, the tool shows the tentative value and allows you to compare your prior vs. current valuation directly on the results page. This makes it easy to track changes from the recent revaluation cycle.

Access the official property lookup here: https://www.muskingumcountyauditor.org/frequently-asked-questions-0 — search by name, address, or parcel number and view “Values” at the bottom of the page.

What You Can See in the Search Tool

When you use the property search, the results include more than just the value. This makes the tool useful for deeper insight into your property’s assessment history.

The search displays:

• Tentative (new) value after the revaluation
• Prior valuation used in past tax years
• Property details such as land use and classification
• Tax card information for size, improvements, and features

Does a Higher Value Mean Higher Taxes?

A higher property value after revaluation does not automatically mean higher taxes. Property taxes depend on both the assessed value and the tax rates set by local authorities. The state of Ohio finalizes these rates in December each year. Until the rates are set, any property value increase is tentative, and actual taxes may differ from what a simple percentage increase might suggest.

Relationship Between Value and Taxes

Property value and taxes are related but not directly proportional. A higher assessed value simply establishes a new basis for taxation. Whether taxes increase depends on several factors:

• Local tax levies – voted by residents for schools, townships, and municipalities
• Effective tax rate – adjusted after each reassessment to account for changing values
• State adjustments – Ohio may apply rollbacks or credits affecting final taxes

How Tax Rates Are Determined

After a county completes a revaluation, local authorities recalculate the effective tax rate. The goal is to generate roughly the same revenue for local services, even if property values change.

Key points about rate calculation:

• Final rates are set by the state of Ohio in December
• Rates account for total revenue needed for local levies
• Adjustments may include rollbacks, credits, or exemptions

Using a Tax Estimator Tool

Homeowners can estimate potential taxes using an online Tax Estimator Tool. While it does not guarantee final amounts, it provides a realistic view based on updated values and prior-year rates.

The estimator tool typically uses:

• New market value from the revaluation
• Prior-year tax rates applied to that value
• Disclaimers indicating that the results are estimates only

Revaluation and County Projects: Addressing the Jail Tax Concern

The recent Muskingum County revaluation is legally required and not connected to any new jail or other county construction projects. No levy for jail funding has been passed, and property assessments are independent of proposed capital projects. This clarification is important because some homeowners may mistakenly believe their property values increased to cover a new jail or county facility. In reality, the revaluation follows state law and applies uniformly across the county.

Why Revaluation Happens

Revaluation is a mandatory process under Ohio law. Every property in the county must be assessed on a regular schedule to ensure fair taxation.

Key points about revaluation:

• Legally required by the Ohio Revised Code
• Applies to all properties in Muskingum County equally
• Independent of county projects or construction plans
• Uses recent sales data and property characteristics to determine market value

Addressing the Jail Tax Concern

Some residents have questions about whether the revaluation is tied to funding a jail. The county confirms:

• No levy has been passed for jail construction or funding
• Property value increases are unrelated to any new projects
• The revaluation process is purely assessment-based, following legal requirements

How Value Changes Are Determined

Property value increases come from market activity, recent sales, and property features, not proposed spending initiatives.

Factors considered include:

• Sale prices of comparable properties in the same area
• Physical attributes such as size, condition, and location
• Land use and classification, like residential, commercial, or agricultural

Special Property Types and Revaluation Impact

During a Muskingum County revaluation, different property types are assessed according to their specific use. CAUV properties, or agricultural land under Current Agricultural Use Value, are valued differently from residential or commercial properties, and soil rates set by the Ohio Department of Taxation determine their assessment. The county auditor applies consistent appraisal methods but does not control CAUV valuations, ensuring that farm taxes reflect agricultural productivity rather than market price.

Residential Properties

Residential properties are generally the most familiar to homeowners. Their valuation considers market trends, recent sales, and physical characteristics such as size, age, and condition.

Key factors in residential revaluation include:

• Comparable home sales in the same neighborhood
• Property size and number of bedrooms/bathrooms
• Construction quality and overall condition
• Location within the county, including proximity to amenities

Commercial and Industrial Properties

Commercial and industrial properties are assessed using income and cost approaches, alongside sales comparison when available. This ensures business properties are valued fairly, supporting consistent taxation for non-residential owners.

Important considerations include:

• Type of business and building use
• Square footage and improvements
• Age and condition of structures
• Market trends in commercial real estate

Agricultural Land Under CAUV

CAUV properties are taxed based on their agricultural productivity, not on market value. This program encourages farming by reducing property tax burdens on working farmland.

Key points about CAUV revaluation:

• Soil rates are set by the Ohio Department of Taxation, not the county auditor
• Property value is based on crop yield potential and productivity, not sales price
• CAUV reassessment occurs during the countywide revaluation but follows state-mandated guidelines
• Farm size, soil type, and use classification determine taxable value

How Special Property Types Are Treated

Across all property types, the revaluation process aims for equity and transparency. While market value drives residential, commercial, and industrial assessments, CAUV ensures agricultural land reflects productive capacity rather than market demand.

Summary of valuation approach by type:

What If My Property Information Is Incorrect?

If your property record contains mistakes, you can request a property valuation correction with the county auditor. Correcting errors ensures that your assessment accurately reflects your property’s features and prevents unfair taxation. Mistakes can affect your taxes even if no improvements were made. Reporting inaccuracies promptly allows the auditor to review your property and adjust the assessed value if necessary.

Common Property Information Errors

Property records are based on previous assessments, inspections, and official documents. Sometimes this data contains errors that affect your property value.

Typical errors include:

• Square footage mistakes – incorrectly recorded size of the house, garage, or additions
• Condition or quality misclassification – e.g., fair vs. good or excellent
• Land use errors – agricultural, residential, or commercial mislabeling
• Structural features – number of bathrooms, rooms, or building components recorded incorrectly

When Corrections Can Be Requested

Homeowners may request corrections at several points during the assessment process. Knowing the proper timing helps ensure your request is considered.

Correction requests can be made:

• During the revaluation process, before final values are published
• After receiving your tentative value notice, within the posted deadline
• Following a physical inspection if discrepancies are found

Documentation to Support a Correction

Providing accurate documentation is essential to justify a correction. Without proof, the auditor cannot adjust the assessed value.

Helpful documentation includes:

• Surveys showing correct lot or building dimensions
• Photos demonstrating actual property condition
• Building permits or plans for additions or renovations
• Deeds or legal documents confirming land use

Informal Review Process (Status & Explanation)

The informal property value review gives property owners a chance to have their assessment checked before formal appeals. For 2026, the most recent informal review period connected to the 2024 Revaluation has already closed. Homeowners were notified of their tentative values and given time to request reviews in 2024, with adjustments reflected before tax bills were finalized for 2025 and into 2026.

2026 Review Period Status and Timeline

The informal review period tied to the 2024 revaluation has ended. Notices and value letters were mailed well before finalization. Property owners had a set review window to submit questions and correction requests.

Important updates include:

• Value letters mailed: September 2024
• Informal review period closed: October 2024
• Approved adjustments reflected: October 25, 2024

All approved changes were included well before tax bills issued for 2025 and payable in 2026. As of 2026, no new informal review window has started based on the most recent revaluation cycle.

What the Informal Review Covered

During the 2024 cycle, the informal review focused on checking property data accuracy before values became final. This process did not determine tax rates but verified assessment details.

Typical checks included:

• Property characteristics such as size and condition
• Land use classification
• Correction of clerical or data entry errors
• Evidence submitted by homeowners for review

After the Informal Review

Once the informal review period closed in 2024, all accepted adjustments were applied to the property roll before taxes were finalized. Final values were then used for tax bills mailed in early 2025 and payable in 2026.

Key points for 2026:

• No active informal review window linked to the last revaluation
• Property owners must use the Formal Complaint/Board of Revision process to contest values in early 2026
• Board of Revision complaints can be filed January 1 – March 31, 2026 with evidence and documentation

What Happens Next in the Review Cycle

If a homeowner still believes their value is inaccurate after the informal review, they can file a formal complaint with the Muskingum County Board of Revision. This is a separate, official appeals process.

For 2026:

• Filing window: January 1 – March 31, 2026
• Complaints must include supporting evidence such as sales comparisons or appraisals
• The Board consists of the County Auditor, County Treasurer, and a County Commissioner

Filing a Board of Revision Complaint

Homeowners in Muskingum County can formally challenge their property’s assessed value by filing a Board of Revision complaint. This is a formal property value appeal that allows the county’s review board to evaluate evidence and adjust assessments if warranted. The process ensures fairness and gives property owners a clear, structured way to address discrepancies in valuation. This is separate from informal reviews and occurs after the tentative values have been mailed.

Filing Window and Initial Steps

The Board of Revision complaint must be filed during a specific window each year. For the 2026 cycle, the filing period runs from January 1 through March 31, 2026.

During this time:

• Complete the Complaint Against Valuation of Real Property (DTE Form 1)
• Submit the form to the County Auditor’s office
• Include required details like parcel number, owner information, and reason for appeal

Who Hears Your Case

The Board of Revision is a three-member panel that hears and decides property value complaints. The Board ensures decisions are fair, impartial, and consistent.

The members include:

• Muskingum County Auditor
• Muskingum County Treasurer
• President of the Board of Commissioners (or their designee)

The panel evaluates evidence and testimony to determine whether the property’s assessed value accurately reflects market value as of the lien date. They do not adjust tax rates, only the assessed valuation.

Evidence Requirements for Your Complaint

Successful complaints rely on clear, documented evidence. Simply disagreeing with the assessed value is not sufficient to change the valuation.

Helpful evidence may include:

• Recent comparable sales of similar properties
• Independent appraisals from a licensed professional
• Closing statements or purchase contracts for recent sales
• Photographs showing property condition or deficiencies
• Income and expense statements for income-producing properties

What Happens After Filing

Once the complaint is filed, the Board schedules a hearing to review your case. Homeowners are notified by certified mail of the hearing date.

Key steps include:

• The county may perform a property inspection after filing the complaint
• Homeowners can submit evidence and provide testimony at the hearing
• In some cases, a settlement value may be offered before the hearing
• The Board may affirm, decrease, or rarely increase the property’s assessed value

What Evidence Strengthens a Revaluation Appeal?

The success of a property valuation appeal depends on the quality and relevance of the evidence you provide. Clear, documented evidence helps the Board of Revision determine if your property’s assessed value accurately reflects market conditions. Without strong evidence, appeals are less likely to result in adjustments. Proper documentation shows the Board that your claim is fact-based, credible, and aligned with market realities.

Comparable Sales (Recent Sales Data)

One of the most persuasive types of evidence is recent sales of similar properties in your area. Comparable sales help the Board understand how your property’s market value compares to others.

Key points for submitting comparable sales:

• Sales should be within the last 12–18 months
• Properties should be similar in type, size, condition, and location
• Include sale price, date, and property address
• Highlight differences that justify a lower assessed value

Independent Appraisals

A licensed, professional appraisal provides an objective valuation and is often the strongest evidence in a revaluation appeal. Appraisals give the Board an expert opinion on your property’s market value.

Tips for submitting an appraisal:

• Must be recent and conducted by a licensed appraiser
• Include a detailed report explaining methodology and calculations
• Ensure it reflects property condition, features, and lien date relevance
• Highlight adjustments for repairs, land, and improvements

Repair Estimates and Property Condition

Evidence showing needed repairs or deferred maintenance can support a lower assessment. Documenting property deficiencies demonstrates its true market condition.

Include:

• Contractor repair estimates for structural, roof, or system work
• Before-and-after photos illustrating property condition
• Documentation of hazards, damage, or code violations
• Cost of repairs affecting property marketability or usability

Income Statements (Commercial Properties)

For commercial or income-producing properties, financial performance is critical evidence. The Board considers earning potential when evaluating market value for business properties.

Important documentation includes:

• Profit and loss statements for the last 1–3 years
• Rent rolls and occupancy rates
• Operating expenses, maintenance, and management costs
• Existing leases or contracts affecting income

Tax Relief Programs Available to Property Owners

Muskingum County offers several property tax relief programs to help homeowners and agricultural property owners manage their tax burden. These programs, such as the Homestead Exemption, Owner Occupancy Credit, and CAUV, are designed to provide financial relief and maintain fairness in taxation. These programs ensure that even with rising property values, eligible taxpayers receive support to reduce their overall property tax liability.

Homestead Exemption

The Homestead Exemption is a tax relief program that provides a reduction in the taxable value of a primary residence for qualifying seniors and disabled homeowners.

Key details include:

• Available to Ohio residents age 65 or older or permanently disabled
• Reduces the taxable value of the home, lowering property taxes
• Must be applied for with the county auditor and renewed as required
• Helps mitigate the effect of increased valuations on fixed-income homeowners

Owner Occupancy Credit

The Owner Occupancy Credit is designed to reduce taxes for homeowners who occupy their property as their primary residence.

Key points:

• Automatically applied for qualifying properties, or application may be required depending on circumstances
• Reduces the effective tax rate on the primary residence
• Encourages homeownership stability and provides ongoing taxpayer support

Current Agricultural Use Value (CAUV)

Agricultural property owners benefit from the CAUV program, which assesses farmland based on agricultural productivity instead of market value, resulting in lower taxes.

Key features include:

• Administered based on soil productivity and agricultural use, not land market value
• Designed for active farmland owners to maintain farming viability
• Requires annual compliance and accurate reporting of land use
• Protects farmers from excessive tax burdens during high market value periods

Benefits of Tax Relief Programs

These programs collectively:

• Offer financial support to eligible homeowners and farmers
• Reduce the impact of increased property valuations
• Promote equity and fairness in the local tax system
• Encourage homeownership and active farming within the county

Consequences of Not Paying Property Taxes

Failing to pay property taxes in Muskingum County can lead to serious consequences, including penalties, interest, and even tax foreclosure. Property owners should understand the delinquency timeline and available options to avoid losing their property. Timely payments and proactive communication with the County Treasurer can prevent escalation and preserve homeownership.

Delinquency Timeline

Property taxes become delinquent if not paid by the due date, typically set annually by the Treasurer. Once delinquent, interest and penalties begin to accrue, increasing the amount owed.

Key points of the timeline:

• Taxes are due January 20 and July 20 (semiannual payments for real estate taxes)
• Late payments incur interest and penalties, which accumulate monthly
• The longer taxes remain unpaid, the closer the property moves toward foreclosure eligibility

Two-Year Foreclosure Eligibility

Properties with unpaid taxes may become eligible for tax foreclosure after two years of delinquency. The process allows the county to recover unpaid taxes by selling the property.

Key points include:

• Eligibility begins after two consecutive years of unpaid property taxes
• Foreclosure proceedings are initiated by the County Treasurer
• The property can be auctioned to recover unpaid taxes and fees
• Owners may lose the right to retain ownership if not paid or resolved

Treasurer Payment Plan Option

Muskingum County offers payment plans through the County Treasurer to help property owners avoid foreclosure. These plans allow owners to catch up on delinquent taxes over time.

Details of the payment plan:

• Set up before the property becomes foreclosure-eligible
• Payments include principal, interest, and any accumulated penalties
• Plan terms vary based on amount owed and repayment schedule
• Helps maintain homeownership while resolving delinquency

Important Dates and Deadlines (2024–2026)

Muskingum County property owners should track tax deadlines to avoid penalties and interest. Timely payments ensure compliance and prevent delinquency or foreclosure risk. This section highlights official due dates and key filing periods for 2024–2026. Keeping these dates in mind helps homeowners stay organized and avoid unnecessary fees.

2025 Property Tax Due Dates

Property taxes in Muskingum County are billed semiannually, with separate deadlines for each half. Paying on time avoids late fees and interest.

• First half due: February 14, 2025
• Second half due: June 13, 2025
• Payments can be made online, by mail, or in person at the Treasurer’s office

Board of Revision Filing Window

For 2026 valuation appeals, property owners can file complaints with the Board of Revision during the official window. Timely submission is essential to have your appeal considered.

• Filing window: January 1 – March 31, 2026
• Submit the Complaint Against Valuation of Real Property (DTE Form 1)
• Include supporting evidence like sales data, appraisals, or repair estimates

Informal Review and Adjustment Period

The informal property value review provides a chance to correct errors before formal appeals. While the 2024 review period is closed, adjustments from that cycle carry into 2025 and affect 2026 tax bills.

• Tentative value letters mailed: September 2024
• Approved adjustments reflected: October 25, 2024
• Homeowners must monitor notices each year for future informal review opportunities

Frequently Asked Questions

Property owners often have questions about how the countywide revaluation affects their property. This FAQ clarifies common concerns about valuation increases, property types, and sales data verification.

Why Did Property Values Increase Countywide?

Property values increased because the Auditor conducted a countywide reappraisal to reflect recent real estate sales and market trends. Even if a property was not improved, its value could rise due to changes in the neighborhood or comparable sales. The process ensures all properties are assessed fairly and uniformly, aligning assessed values with current market conditions.

Are Employee-Owned Properties Included in the Revaluation?

Yes, properties owned by county or municipal employees are included in the revaluation. This ensures equitable treatment for all taxpayers, as every property is assessed based on market value regardless of ownership or employment status. Including these properties prevents inconsistencies and maintains fairness across the tax roll.

How Do Residential and Commercial Property Assessments Differ?

Residential, commercial, and industrial properties are assessed according to their property type and use. Residential values are based on comparable home sales, while commercial and industrial properties also consider income potential and land use. Agricultural land may use the CAUV formula, which reflects productive value rather than market price. This ensures each property is valued accurately for its specific category.

How Is Sales Data Verified for Revaluation?

The Auditor reviews recent, arm’s-length property sales to determine fair market values. Each sale is checked for accuracy and consistency with neighborhood trends, and atypical or distressed sales are excluded. This data-driven approach ensures valuations reflect true market conditions and supports equitable assessment across the county.

What If I Don’t Agree With My New Value?

Property owners who believe their property value is incorrect can first request an informal review with the Auditor. If still unsatisfied, they may file a formal complaint with the Board of Revision during the designated filing window. This allows owners to present evidence such as appraisals or comparable sales to support their appeal, ensuring their valuation is accurate and fair.