Carroll County Auditor

119 S. Lisbon St, Suite 203, Carrollton, OH 44615
Phone: 330-627-2250 • Fax: 330-627-0426

Property Tax Facts

 How levies can 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 for
 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, 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.

 What happens when 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 2001"; 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.

Frequently Asked Questions