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Geauga County Auditor's Office
Tracy A. Jemison
Geauga County Auditor

Dear Resident:

As County Auditor, it is my job to see that the funds of Geauga County are spent legally, and that tax revenues are distributed properly.

Ohio law places more responsibility upon the County Auditor than any other County official. Many of the functions performed by my office are complex and require the skills of trained public servants with many years of experience. I am proud of my employees and of the outstanding job that they do for the people of Geauga County.

I hope that this short tour through the office of the County Auditor will help provide an insight into the work that this office performs.

The major duties of each department are summarized below. Should you have any specific questions concerning the services available through this office, my staff and I will be happy to assist you.

Please do not hesitate to call or visit us personally at the Court House Annex Building, 231 Main Street, Chardon, Ohio.

We are here to serve you.

Sincerely,

Tracy A. Jemison
Geauga County Auditor

Congratulations to Geauga County Auditor's Office upon receiving
a Certificate of Achievement for Excellence In Financial Reporting
Eighth Consecutive Year

For the eighth consecutive year, Geauga County Auditor Tracy A. Jemison and his staff have been recognized for the quality of their work.

A Certificate of Achievement for Excellence in Financial Reporting was presented to Jemison's office on Monday, February 9, by the Government Finance Officers Association of the United States.

The award was in recognition of Geauga's comprehensive annual financial report, which provides a detailed look at the county's financial situation and other pertinent statistics.

The certificate is the highest form of recognition in the area of governmental accounting and financial reporting, and is given only to the top 5% of governmental units.

DOG LICENSE TAGS

1998 new dog licenses - $8.00 (Newly-acquired dogs only)
Licenses must be purchased within 30 days of purchase of new dog

Dog owners who failed to renew their license prior to the Jan. 20 deadline must now pay a penalty
Dog licenses - $16.00
Owners receive choice of hook or rivet fastening

License applications can be picked up at these locations:

Applications can be mailed to the Auditor at Courthouse Annex, 231 Main Street, Chardon, OH 44024. Make checks payable to Tracy A. Jemison, Geauga County Auditor.

Owners of new dogs can purchase their tags any time during the year. There are more than 15,000 dogs in Geauga County.

Sales Tax Decrease

Effective Sunday, Feb. 1 at 12:01 a.m., the Geauga County sales tax rate was reduced from 5.75 percent to 5.5 percent.

Vendors are urged to contact the auditor's office for new sales tax charts.

Any expenses incurred by businesses to change cash registers are not refundable under Ohio law as this is a tax decrease. Please contact the auditor's office for further information.

New State Property Tax Relief Law

A new state law, Amended Senate Bill 123, became effective as an emergency measure on October 27, 1997. The law will provide property tax relief to owners of damaged or destroyed homes, including manufactured homes. It authorizes property owners to apply to the county auditor for a reduction in the valuation of property that has been damaged or destroyed at any time during the year in which the damage occurred. The reduction is pro-rated on a quarter basis, depending on the calendar quarter in which the damage occurred. If the injury or destruction occurs before Sept. 30th, an application for reduction may be made until Dec. 31 of that year. If the damage occurs after Sept. 30, the application must be made by Jan. 31 of the following year.

New owners of manufactured homes that have been injured or destroyed may, for the first time, receive a reduction in the home's valuation for tax purposes. The reduction would reduce the amount of taxes charged against the manufactured home. If the auditor determines that the injury or destruction occurred during the first half of the calendar year, a refund will be issued for the tax reduction in the home's value. If the destruction happened in the second half of the year, a refund would be issued for one-half of the reduction in taxes resulting from the reduction in value. To receive the reduction, the owner must apply to the county auditor by Dec. 31 if the damage occurred in the first half of the year or by Jan. 31 if the damage occurred in the second half of the year.

For more information and to obtain application forms contact the office.


GENERAL ACCOUNTING

Administration and Distribution of Tax Revenues

The County Auditor is the Chief Fiscal Officer of Geauga County. It is his responsibility to account for over 90 million dollars received each year by the County, and to issue warrants (checks) in payment for all County obligations, including the distribution of tax dollars to Geauga County itself and to its sixteen (16) Townships, five (5) Villages, seven (7) School Districts and two (2) Library Systems as well as other County Agencies. These distributions include motor vehicle license fees, gasoline taxes, estate taxes, fines, and local government funds as well as real estate and personal property taxes.

Accounting for All County Funds

The Auditor's General Accounting Department keeps the official record of all money received, available, and spent by the County. A detailed Comprehensive Annual Financial Report (CAFR) covering all revenues and expenses of the County, by fund, is prepared under the requirements of the Bureau of Inspection and Supervision of Public Offices (State Auditor's Office) and is available for public inspection. The Auditor's office has been awarded the Certificate of Achievement for Excellence in Financial Reporting on the CAFR for each year since 1989. This award has benefited the County's bond rating and financial reporting. The Citizen's Financial Report was established in 1996 to present the CAFR in a condensed version with general terms, including charts and graphs. This report is also available to the public.

Administration of the County Payroll

It is also the Auditor's responsibility to serve as the paymaster for the more than eight hundred and fifty (850) County employees on a bi-weekly payroll, of which over half utilize direct deposit.

DATA PROCESSING

The County Auditor is the Chief Administrator of the Automatic Data Processing Center. The Data Center was established in October, 1980 as part of a continuing long range plan approved by the ADP Board to automate various County functions. The County Accounting System, Payroll, Permit Tracking, G.I.S., Water Resources Utility Billing System, Voter Registration, Dog Registration, Child Support, Jury Selection, and Personal Property Taxes are some of the areas already developed and operating.

Data Processing is providing Geauga County Government with financial controls as well as the modern management tools which enable County Officials to better administer the business of Government.

Real Estate Assessment

Geauga County has more than 46,500 separate parcels of Real Property. It is the duty of the County Auditor's Office to assure that every parcel of land and the buildings thereon are fairly and uniformly appraised and then assessed for tax purposes.

A general reappraisal of all Real Property is mandated by Ohio Law every six (6) years with an update during the third year after the appraisal.

A detailed report of the appraisal of each parcel (Property Record Card) in the County is maintained in the County Auditor's Office and is available for public inspection.

REAL ESTATE TAX DUPLICATES

Preparation of the General Tax List and Duplicate

Under Ohio Law, the County Auditor cannot and does not raise or lower property taxes. Tax rates are determined by the budgetary requests of each unit of government, as authorized by vote of the people, and are computed in strict accordance with the procedures required by the State Department of Taxation.

Ohio Law limits the amount of taxation without voter approval to what is known as the "10 mill limitation" ($10.00 per $1,000 of assessed valuation). All additional tax levies on real estate for any purpose must be voted upon. Your "tax rate" is an accumulation of all these levies and bond issues. Annually, the Auditor prepares the General Tax List and Duplicate.

The tax bill represents the proportionate share of the cost of operating your local government including Schools, Townships, Villages, the County, etc.

Homestead Exemption and Property Rollback

Homestead Exemptions and Property Tax Rollbacks are forms of property tax relief. Every property owner in the County receives the ten percent (10%) rollback on real estate taxes which became law several years ago when the State income tax was enacted. Senior citizens and those permanently disabled are eligible to receive the Homestead Exemption (reduction in real estate taxes) provided their annual income is less than $20,800.00. This reduction in taxes for the Homestead Exemption is in addition to the Property Tax Rollback. Homestead Exemption Applications are available in the Auditor's Office.

Special Assessments

Special Assessments are not real estate taxes, but are included as a separate line item on the real estate tax bill. These could include such items as ditch assessments, street paving, street lighting, sidewalk, and sewer or water lines. The Auditor is required by law to keep an accounting of these Special Assessments, to place them on the tax duplicate as a separate item, and to return the money collected to the Village, Township or County office which levied the assessment.

ESTATE TAX

The County Auditor acts as an agent for the Ohio Tax Commissioner and is responsible for processing the estate tax returns of decedents who resided in Geauga County. Included in these duties is the inventory of safe deposit boxes.

The monies collected from the estate tax are distributed by law, 36% to the State of Ohio and 64% to the taxing district (Township or Village) in which the decedent had resided and/or owned property.

PERSONAL PROPERTY TAX

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

Annually, by April 30th, all individuals operating a business (having an active vendors license) and corporations in Geauga County are required to file a Return of Taxable Business Property which is a tax on equipment, furniture, fixtures and inventory used in business.

Tangible Personal Property Taxes collected are distributed back to the local taxing districts in the same manner as real estate taxes.

WEIGHTS AND MEASURES

The County Auditor is the Sealer of Weights and Measures for Geauga County, thus protecting the general public from the possible loss that may occur from faulty measuring devices such as scales and pumps. He is charged with the responsibility of insuring that all State Laws relating to weights and measures are strictly enforced. One method is to perform "spot checks" on prepackaged items to test the weight of the contents.

LICENSING

The Auditor's Office is the Geauga Office responsible for the issuance of licenses for dogs, kennels, vendors and cigarettes.

MANUFACTURED HOME TAXES

Under Ohio Law, it is the responsibility of the owners of Manufactured Homes (Mobile Homes) to register their homes with the County Auditor for tax purposes. Each Manufactured Home is annually assessed by the County Auditor. A tax duplicate is prepared and a tax bill is sent to each owner semi-annually in January and June. The Manufactured Home Tax is distributed back to the local taxing districts (townships and schools, etc.) in the same manner as real estate taxes. There are approximately one thousand four hundred (1400) Manufactured Homes on the tax duplicate in Geauga County.

OIL AND GAS PERMITS AND PRODUCTION

The Auditor's Office keeps record of all oil and gas drilling permits in the County. Annually the holders of drilling permits for oil and gas wells are required to file a report of the production for each well. The production (value) is subject to taxation in the same manner as both real estate and personal property.

In 1996, there are nine hundred seventy (975) active drilling permits in Geauga County.

BOARD MEMBERSHIP

The County Auditor, under Ohio Law, serves on the following Boards:

1) Budget Commission

The Auditor is the permanent Secretary of the Budget Commission which also includes the County Treasurer and the County Prosecutor. It is the responsibility of the Budget Commission to annually review the tax budget of all taxing districts within the County and to determine that all tax levies are properly authorized. In addition, the Commission allocates to local governments and libraries the monies for which they are eligible.

2) Board of Revision

The Auditor is the permanent Secretary of the Board of Revision whose members also include the Board of the County Commissioners and the County Treasurer. It is the responsibility of the Board of Revision to rule with original jurisdiction on property assessment rolls prior to issuance of the real estate tax duplicate and to hear property valuation complaints.

3) Automatic Data Processing Board

The Board of County Commissioners have established by Resolution, a County Automatic Data Processing Board. The Auditor is the Chief Administrator and permanent Secretary of the Automatic Data Processing Board. Board membership also includes the County Treasurer, the Clerk of Courts, the Recorder, the County Engineer, two members of the Board of Elections, and a County Commissioner, or a representative appointed by each. No County office shall purchase, lease, operate, or contract for the use of any Data Processing equipment without prior approval of the Board.

4) Records Commission

The Auditor is a member of the Records Commission which is comprised of the County Recorder, Prosecutor, Clerk of Courts and a County Commissioner. It is the commission's responsibility to review records management programs submitted by the various County officials and agencies and applications for records disposal or transfer.

5) Microfilm Board

The Auditor is a member of the Microfilm Board which is comprised of the County Recorder, Clerk of Courts, Prosecutor, Treasurer and a County Commissioner. It is the responsibility of the Microfilm Board to aid all County offices in records management, micrographics, conservation and records disposal.

Citizens Financial Report

In 1996, the County Auditor released the first in a series of annual Geauga County Citizens Financial Reports. The following information is from the second report, covering the year ending December 31, 1996:

Principal Taxpayers
Top Ten Companies
December 31, 1996

TAXPAYERS TYPE OF BUSINESS TOTAL
ASSESSED VALUATION
Cleveland Electric Ill. Electric Utility $65,518,360
Alltel Telephone Co. Telephone Utility $23,028,080
East Ohio Gas Co. Natural Gas Utility $20,224,770
Kraftmaid, Inc. Manufacturer $16,405,340
Ohio Bell Telephone Co. Telephone Utility $13,215,990
Duramax Inc. Manufacturer $4,819,170
Funtime Inc. Amusement Park $4,557,630
R.W. Sidley, Inc. Manufacturer $4,058,090
Eltech Systems Corp. Manufacturer $3,794,500
Burton Rubber Processing Manufacturer $3,655,740

County Tax Levies
1994-1996

Total Gross Property Tax Collections

LEVY 1994 1995 1996 
General 
$  2,803,993
 
$  2,903,103
 
$  2,919,815
Mental Health 
    656.834
 
    917,562
 
    921,627
Road and Bridge 
  2,078,114
 
  2,137,825
 
 2,145,619
Bond Retirement 
    382,363
 
    395,878
 
    399,761
Metzenbaum 
  2,158,169
 
 2,219,984
 
  2,231,719
Children Services 
   580,977
 
   597,672
 
    601,071
Park Board 
  1,806,938
 
  1,858,697
 
  2,192,219
Health Board 
    216,505
 
   222,688
 
 243,107
 Senior Citizen     
 1,323.593
TOTALS 
$10,683,893
 
$11,253,409
 
$12,978.531

Tax Fact$ Brochure Now Available

The Geauga County Auditor's office has published a Tax Fact$ brochure that outlines the different types of property tax levies that may be submitted to the voters of Geauga County

The brochure includes information about the property tax issues on the 1997 General Election, data on the cost to the owner of a $100,000 home, and a property tax levy calculator.

Brochures are available at any branch of the Geauga County Public or Burton Public Library or from the Auditor's Office at 285-2222, or 564-7131, extension 4790.


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