General Information - County Auditor Website, Ross County, Ohio

Current Agricultural Use Value (CAUV) is a real estate tax assessment program which affords owners of farmland the opportunity to have their parcels taxed according to their value in agriculture rather than at full market value. It is a result of a constitutional amendment passed by Ohio voters that created an "agricultural use" value for taxing farmland. The Ohio General Assembly subsequently passed Senate Bill 423 in April 1974 to establish the CAUV program.

Click on the link below to learn more about how the CAUV program operates across the State of Ohio:

CAUV FAQs

Homestead Exemption

Homestead Exemption Program Qualification Requirements

The Homestead Exemption is a reduction in Real Estate taxes for those who qualify. The exemption, a credit on property tax bills, allows qualifying homeowners to exempt up to $25,000 of the market value of their home from property taxes.

Real Estate and Mobile Home Homestead applications are accepted until December 31st of the year being applied for.

Senior citizens or disabled persons, that meet the following criteria, are encouraged to apply for Homestead:

65 or older. Please note: It does not matter what date you turn 65, apply the year you turn 65.
Totally and permanently disabled. Disabled applicants must have a physician complete the certificate of disability form or submit a certificate from a state or federal agency.
Applicants must own and occupy their home or mobile home or have ownership interest in it (i.e. land contract), as of January 1 of the application year.
For new applicants the total threshold income as $36,100 for tax year 2023 (for real property) and tax year 2024 (for manufactured or mobile homes).

Note: Household income includes income of the applicant and the applicant's spouse. Social Security income is exempt and not considered income for Homestead.

100% VA Certified Military Veterans may also qualify for Homestead.
Information for DISABLED VETERANS

Homestead Forms:

Property Code Definitions

There are a variety of property and class codes used throughout this website. Below are guides to assist in understanding the information.

Public Records Policy

All public offices are required to adopt a public records policy that describes how the public office will respond to public records requests. The Auditor's Office follows the public records policy established by the Ross County Board of Commissioners. Below is a copy of the policy, along with a complete list of the records (and their retention periods) maintained by the Auditor's Office and a form you may use to submit your public records request to our office.

Ross County Annual Reports

Every year since 1990, Ross County has prepared a Comprehensive Annual Financial Report in accordance with generally accepted accounting principles. Below are the most recent annual reports which have been audited by the State of Ohio.

Ross County Tax Rates

Property tax rates are determined by the budgetary requests of each government unit, as approved by a vote of the people. Your tax bill is the result of multiplying your property's assessed value by the tax rate that has been set by voters in your community. This is your proportional share of the cost of operating your local government, including schools, townships, villages, and the county. Below are the current rates of taxation for each district in Ross County.

Although the County Auditor cannot raise or lower property tax rates by law, the Auditor's Office does determine the eligibility of properties for various tax reduction programs, including the Homestead Exemption, Current Agricultural Use Value (CAUV) program, Ohio Forestry Tax Law, and others. Please contact our office for more information on eligibility, especially if you are a low-income senior citizen or disabled person, or a disabled veteran.

In addition to property tax, there are two school districts in Ross County that levy an income tax (see below). For more information on school district income taxes, including online payment options, please visit https://tax.ohio.gov/wps/portal/gov/tax/individual/school-district-income-tax.

Union-Scioto LSD (district 7106), 0.5% traditional income tax
Zane Trace LSD (district 7107), 0.75% earned income tax

Unclaimed Funds

When a check written by Ross County remains uncashed for over a year, the money gets deposited into our Unclaimed Funds. Claimants have five years to make a claim before the funds revert to the county. Below is our current Unclaimed Funds List, along with the form required to make a claim. In all cases, we ask that you contact our office directly for specific instructions.

Ross County Unclaimed Funds List
Ross County Unclaimed Funds Request Form
State of Ohio Unclaimed Funds List (for checks written by the State of Ohio)