From the Desk of
County Auditor Carri Brown
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The holiday season and the end of another year is upon us. We are incredibly grateful to have served the Fairfield County community throughout the year, and look forward to many great things in 2024.
We have been enjoying some holiday cheer at the Auditor's Office, which you will read more about below. In this edition of Auditor's Ledger, we share a reminder about dog tag licensing and our virtual dog show. We also wish Randy Carter farewell as he joins a new role in Fairfield County. And, we celebrate Carter Corcoran for his recent certification. We also share information about the effect of development on assessed valuation, which we hope you find helpful. Additionally, please be sure to take the opportunity to vote on your favorite map from this year! You can read more in the article below.
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If you missed a previous issue of our newsletter, you will find all of them posted online. We encourage you to visit our websites for ongoing updates and important information:
On behalf of our team at the Auditor's Office, we wish each of you a joyful holiday season and the best of new beginnings for the year ahead. Merry Christmas and Happy Holidays!
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Carri Brown, PhD, MBA, CGFM
County Auditor
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News From the Auditor's Office |
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The Effect of Development on Assessed Valuation |
What is the effect of development on assessed valuation? To answer that question, one needs to first consider how valuation is based on the market. Another consideration is if the question is posed regarding the effect on an individual property or the effect on the overall aggregate assessed valuation.
Looking at an individual property, if development is a variable that would increase the marketability of a property, it is possible, especially over time, that the valuation would increase. There would be neighboring or comparable sales that would support the increase as a part of the codified triennial and sexennial updates. However, development could make a property less marketable. There would be data to support the case, as well.
Also, in a market where demand for properties exceeds supply, the fair market value of properties tend to increase. When supply exceeds demand, the opposite tends to occur. In this regard, development has an impact. An increase in the supply of housing, for example, could result in smaller increases in market values, even while demand continues to exceed supply.
Changes of valuation are driven by the market. Data about the market reveal the price at which a property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or to sell and both having reasonable knowledge of relevant facts.
From an aggregate perspective, development in any year is termed “new construction.” New construction adds to the overall valuation. It typically exceeds any reductions of properties in the Central Ohio area. In Fairfield County, new construction was assessed at over $100 million in 2023, for the tax year of 2024. The assessed valuation overall increased about the same amount.
Keep in mind that property taxes are ad valorem or based on value. Increases in valuation do not result in one-for-one increases in taxes, as there are other factors to consider, such as reduction factors that are calculated by the state and what has been approved by voters. The majority of property taxes are the result of voted levies.
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The Fairfield County Auditor’s Office is accepting dog tag licensing applications and renewals now through January 31, 2024. The office will be hosting a virtual dog show on its website during this time. The Ohio Revised Code requires all dogs over the age of three months to have a dog tag. Dog tags also serve an important role in helping return lost dogs to their homes and rightful owners.
Tags can be purchased for one year, three years, or the lifetime of the dog by visiting the Auditor’s Office or online through our website. There are also several satellite locations, listed on the website, that sell one-year licenses.
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Map of the Year - Don't Forget to Vote! |
We’ve had a great response to our Map of the Month program, and we want to know which map is your favorite! Vote for your favorite map of 2023 here and check the January 2024 newsletter to find out who won. |
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Ugly Sweaters from our Staff!
Merry Christmas from our ugly Christmas sweater clan! Our staff's sweaters really speak to their interests and/or personalities. We love to have some holiday fun together!
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Carter's Certification
Congratulations to Carter, one of our Weights & Measures Inspectors, on successfully completing the Weights & Measures Inspector Personnel Ohio Training Program. Carter was presented with his certificate at this year's Weights and Measures Conference at the Ohio Department of Agriculture.
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Virtual Dog Show
December and January are dog license season, which means our virtual dog show is back! Send us a photo of your fur baby (or angel fur baby) and we'll add them to the show.
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Advent Window Walk
Don't miss the 2023 Advent Window Walk. Click here for an interactive map and list of homes participating. Auditor Brown's home is featured on the 8th night, with the Christmas carol theme "Ding! Dong! Merrily on High"
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Farewell, Randy!
We're saying farewell and best wishes to Randy Carter, who is joining the Engineer as IT Administrator. Congratulations on your new role, Randy!
Read the full press release here.
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Did you know we have over 3,000 followers across our four social media platforms? If you’re not one of those 3,000, you should join and follow!
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The mode, median, and average response time for public records requests to the County Auditor’s Office is within one day. If you have a request, please contact Rachel Elsea at rachel.elsea@fairfieldcountyohio.gov.
Frequently Used Forms
Most of the County Auditor forms can be found on our website. Special thanks go out to Angel Horn, Deputy Auditor, for updating our vendor forms.
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December Dates of Interest
- 1 – Dog Tag Registration Begins
- 22 – Christmas Eve: Offices Close at Noon
- 25 – Christmas Day: Offices Closed
- 31 – Homestead Deadline (current year & late application)
January Dates of Interest
- 1 – New Years Day: Offices Closed
- 16 – Martin Luther King, Jr. Day: Offices Closed
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January 7 - Appraisers Appreciation Day
January 8 - Board of Revision Reorganization Meeting
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Fairfield County Auditor's Office | Website
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