Board of Revision
Board of Revision Complaint Process

When to apply: January 4, 2021 - March 31, 2021

Is Your Real Estate Property Value Accurate?

While voter approved tax levies have the major impact on property taxes, your property’s valuation is the foundation on which the rate you pay is figured. We reappraise (revalue) Guernsey County properties every three years by state law.

The legal requirements of the reappraisal process mean we are always behind the market. That may be more apparent now than it was when real estate values were rising. The effective date of the appraisal currently in force is January 1, 2015.

If you believe the value we have for your property is inaccurate you can file a complaint with the Board of Revision. The Board’s requirement this year is to look at your value as of January 1, 2020. Based on the evidence presented, the Board can raise or lower a value or leave it unchanged.


To file a complaint, just download and print the forms located here on our website.


Complaints hand delivered to us at Suite 301 of the County Administration Building, 627 Wheeling Ave. Cambridge must be RECEIVED in our office by 4:00 p.m. on March 31st. For complaints filed by mail a United States Postal Service postmark of March 31st is sufficient. (ORC 5715.19)

At your hearing you will need to make your case for the value you seek. Read How to Best Present Your BOR Complaint and Rules of Procedure for BOR Complaints

Remember: The goal of this office is to get your value right. Even if we summarily reduced all Guernsey County property values, it would have a minimal effect on taxes. The millage of most levies is reset after a reappraisal. Taxing entities get the amount you voted. So, if values overall go down, millages increase.

Our work in setting values is controlled by state law and overseen by the State Tax Commissioner. We do our utmost to get it right. We welcome your help and participation.

Building Permits
Building Permits - updated 9/20/2021

Entities that issue permits in Guernsey County:

740-432-9243    Guernsey County - Auditor
740-432-3601     Cambridge Corporation - City Engineer
740-685-5901     Byesville Incorporated Village - Village Clerk
740-685-2568    Jackson Township - Zoning Board
740-432-3726     Cambridge Municipal Airport - Director
740-685-8279     Senecaville Incorporated Village - Mayor’s Office
330-343-6647     Muskingum Watershed Dist. - Lease Coordinator
330-364-2142      US Army Corps of Engineers - Division of Real Estate

 Plumbing/ Water & Sewage System Permits: 

The Environmental Health division of the Guernsey County Health Department issues and inspects plumbing permits. Please contact them at 740-439-3577 for any questions concerning permits and fees.

Commercial Building Permits:  

Mid-East Ohio Building Department issues and inspects the commercial building permits for all of Guernsey County. Please contact them at 740-455-4905 for any questions concerning permits and fees.

Residential Building Permits:

The County Auditor issues residential building permits on behalf of the Guernsey County Commissioners. These permits are for tax value purposes only and do not include any inspections.

Apply for a Guernsey County Building Permit when constructing or placing on property the following:

  • New Dwellings (Homes, Cabins, ect.)
  • Additions to existing Structures
  • Porches & Decks over 64 sq ft (8’X8’)
  • Additional Buildings (Storage , Garages, Lean-to’s, Pole Buildings, Barns, ect.)
  • Foundations or Basements for Manufactured Homes and Future Dwellings

Building permits are not required for normal maintenance or up keep of a dwelling. Therefore the following items are not required to have a Guernsey County building permit: windows, roofs, siding, heating source or handicap ramp.

Please Note: that may not be the case for the other entities in the county issuing permits.

Ohio Revised Code 5713.17 Duty to notify county auditor of improvement costing over $2,000 - penalty - examination of buildings.

To enable the county auditor to determine the value and location of buildings and other improvements, any person, other than a railroad company or a public utility whose real property is valued for taxation by the tax commissioner, that constructs any building or other improvement costing more than two thousand dollars upon any lot or land within a township or municipal corporation not having a system of building registration and inspection shall notify the county auditor of the county within which such land or lot is located that the building or improvement has been completed or is in process of construction. The notice shall be in writing, shall contain an estimate of the cost of the building or improvement, shall describe the lot or land and its ownership in a manner reasonably calculated to allow the county auditor to identify the lot or tract of land on the tax list, and shall be served upon the county auditor not later than sixty days after construction of the building or improvement has commenced. Upon the discovery of a building or improvement that has been constructed but of which the county auditor has not been notified as required by this section, the county auditor shall appraise it and place it upon the tax list and duplicate at its taxable value, together with a penalty equal to fifty per cent of the amount of taxes that would have been charged against the building or improvement from the date of construction to the date of discovery had the county auditor been notified of its construction as required by this section. The county auditor, or his deputy, within reasonable hours, may enter and fully examine all buildings and improvements that are either liable to or exempt from taxation by Title LVII [57] of the Revised Code.

CAUV
CAUV

When to apply: January 1st - to the First Monday in March


Items Required:

  • Initial Application
  • $25.00 non-renewable application fee
  • Soil Map with property lines clearly marked
  • Woodland Management Plan (when the majority of Acreage is woods)

Renewal: Required annually (no cost)

Frequently Asked Questions

What is required to be eligible for the CAUV reduction?
Any tract of agricultural land 10 acres or more which has been in commercial agricultural use for the last 3 years is eligible. A smaller tract may be included under this section if the tract produced an average gross income of $2,500 or more from sales of agricultural products during the previous three years and if there is anticipated gross income of such amount.

The tract of land must be devoted exclusively to agricultural use.

  1. Land used exclusively for commercial animal or poultry husbandry, aquaculture, apiculture, the commercial production of field crops, tobacco, fruits, vegetables, timber, nursery stock, ornamental trees, sod or flowers.
  2. Land devoted to and qualified for payment or other compensation under a land retirement or conservation program with an agency of the federal government.

What does the “Commercial Production of Timber” mean?
Land devoted to the commercial production of timber means woodland of at least 10 acres which is being managed and maintained as directed by a Woodland Management Plan (a copy of which must be attached to your application) prepared by a service forester through ODNR or by a consulting forester, so as to result in the eventual harvest of that timber. A list of consulting foresters and their contact information can be found at the following link www.osafdirectory.com

Can non commercial “Woodland” qualify for the program?
Woodland acreage on which no commercial timber is being grown may qualify for the program under certain circumstances. If the farm listed on the application has ten acres or more of qualified land and the wooded land is part of or adjacent to that tract, the wooded property may also qualify for the program. Wooded acreage that is not in commercial production and is part of a farm with fewer than then ten acres of qualified land does not qualify for this program.

What if my tract of land has multiple uses, can I still apply for CAUV?
Some applicants may own mixed-use parcels where only a portion of the land is qualified for the program. These parcels may be enrolled in the program as long as the areas are independently qualified under the above guidelines and are appropriately identified to the auditor.

Do I have to reapply each year?
Yes. The owner must file a renewal application each year to continue reduction. A blank renewal application will be mailed from the auditor's office in January of each year.

What happens if I don't reapply?
There is a recoupment penalty equal to the tax savings for the past 3 years if land use changes to nonagricultural use or there is a failure to reapply.

How much will it reduce my taxes?
The actual reductions are dependent on the current agricultural use value (CAUV) which is placed upon the land. Major factors affecting the value are soil type, soil region and land capability class. Agricultural commodity prices also enter into the CAUV value. These values are set by the State and vary according to soil type. The resulting CAUV value replaces the appraised market value. Tax value is set at 35% of the CAUV value. The CAUV values are readjusted on a three year cycle by the State Tax Commissioner to account for changing agricultural production costs and commodity.

Where do I get a soil map of my property?
Soil maps are FREE and available from the local Soil & Water Conservation District office.

 

Soil & Water Conservation District
335 C Old National Road
PO Box 310
Old Washington, OH 43768
Phone 740.489.5276
Fax 740.489.5278

Licensing
Cigarette Dealer's License

The cost for a retail cigarette license is $125.00 per location per year. Cigarette licenses should be purchased or renewed every fourth Monday in May, and the fees will be prorated for any new licenses issued after that date. Wholesale cigarette license are no longer issued by the county auditor; these licenses will be issued by the Department of Taxation.

The license does not authorize the licensee to engage in the business of trafficking cigarettes at any place in this state other than that specified by the County Auditor. (One license is good for one location)


Cigarette licenses are to be displayed near the product being sold for easy inspection. If cigarettes are being sold in your place of business and you do not have a license or your vending machine does not have one displayed, please contact your local County Auditor’s office.

House Bill 1, made changes to the fees, the distribution of revenue, and the structure of the cigarette licensing provisions. All these changes are effective on January 1, 2010.

The new fee on all retail cigarette licenses will be $125 per location per year. There will no longer be a reduced fee for more than five licenses issued in the same county. Licenses will still be renewed every fourth Monday in May, and the fees will be prorated for any new licenses issued after that date. Revenues collected on these retail licenses will be distributed as follows: 30 percent to the municipal corporation or township, 10 percent to the general fund of the county, and 60 percent to the cigarette tax enforcement fund. Although the percentages to the municipal corporation or township and county general fund will decrease, the total funds will be more than in the past because of the increased fees associated with these licenses.

In addition to the report listing the retail licenses issued that has always been required by the end of each July, county auditors will be required to file monthly reports. These reports should reflect any new retail licenses issued after January 1, 2010. The portion of the fees that are to be paid into the cigarette tax enforcement fund should be remitted along with the monthly report. Also, beginning January 1, the fees that are to be paid into the cigarette tax enforcement fund should be remitted to the Ohio Department of Taxation rather than the Treasurer of State. The Department is currently designing the report and will send it to the counties by the end of the year.

The "Application for Retail Cigarette Dealer's License" (CIG 40) has been revised to reflect H.B. 1 changes. Most importantly, the retail and wholesale cigarette licenses are no longer assignable. A copy of the CIG 40, revised October 2009, is attached to this memo.

Wholesale cigarette licenses will no longer be issued by the county auditors; these licenses will be issued by the Department of Taxation. Based on historical figures, any revenue loss as a result of this change will be offset by the increased fees associated with the issuance of retail licenses. The new fee on a cigarette wholesale license will be $1000.

Should you have any questions regarding these changes please contact us at the following:

Ohio Department of Taxation
Excise, Motor Fuel and Public Utilities Tax Division
Excise Tax Section
P.O. Box 530
Columbus, Ohio 43216-0530


Dog Licensing

By using the online portal you can find links to purchase tags, answer Frequently Asked Questions and located owner of a lost dog.

  • All dogs more than three months of age must be licensed.
  • The standard licensing period runs December 1 to January 31.
  • License applications after January 31 are subject to a late penalty.
  • Licenses may not be transferred from one dog to another.
  • Licenses purchased are non-refundable.
  • A dog may be licensed for a term of one year, three years, or permanently.
Vendor's License

A regular vendor’s license is issued to vendors with a fixed place of business and is only good for one location. The application fee is $25.

Vendor’s licenses are only transferable if you change the physical location of your business within the same county. If you move your business to another county, change your name, incorporate or add a partner, a new vendor’s license is required. If you change your trade name or d.b.a. name, a new license is not required.

A vendor’s license can be cancelled by completing the appropriate information on a final Ohio sales tax return indicating the last day of business.

Guernsey County sales tax rate is 7.25%

Delivery (sales based on delivery of goods and certain services at consumer’s location), Transient (vendors who transport stocks of goods to temporary places of business in order to make sales), and Service (computer services, landscaping, private investigation, 900 numbers, exterminating service, building maintenance, janitorial service, employment service, etc.) vendor’s licenses are obtained through the State of Ohio. For more information contact the Ohio Department of Taxation at http://tax.ohio.gov.


Homestead
Homestead

Means-Tested Homestead

Effective 12/31/2013

In 1970, Ohio voters approved a constitutional amendment, permitting a homestead exemption that reduced property tax for lower income senior citizens. Then in 2007, the General Assembly expanded the program to include all senior citizens, regardless of their income. Now, the state of Ohio is returning to the originally approved system, of applying means/income testing to determine eligibility for the homestead exemption.

Current program participants and their eligible surviving spouses are exempt from the income requirements; current program participants are those who received a homestead exemption tax credit for real property for tax year 2013. Current program participants or manufactured homeowners are those who received the credit for tax year 2014.

For real property owners who are not currently receiving homestead, or do not qualify for 2013, the homestead exemption is available to any Ohio resident homeowner who:

  • Qualifies under the means-test and.
  • Is at least 65 years old or turns 65 in the year for which they apply; or 
  • Is totally and permanently disabled as of January 1 of the year for which they apply, as certified by a licensed physician or psychologist, or a state or federal agency; or
  • Is the surviving spouse of a person who was receiving the previous homestead exemption at the time of death, and where the surviving spouse was at least 59 years old on the date of death.

Since applications for real property are filed in the year for which homestead is sought, the owner must be 65 by December 31 of the year the application is filed. For manufactured or mobile homes, applications are due in the year preceding the year for which homestead is sought. Those applicants must be 65 years old, or turn 65 during the year following the year in which they apply.

To qualify, an Ohio resident also must own and occupy a home as their principal place of residence as of January 1 of the year, for which they apply, for either real property or manufactured home property. For individuals who own more than one home, the principal place of residence is the home where the person is registered to vote, and the person’s place of residence for income tax purposes.

Veterans Homestead


Effective 9/11/2014

Am. Sub. House Bill 85, 130th General Assembly, has created an additional classification of recipient for the homestead exemption and for that recipient has granted an increased reduction. A $50,000 homestead reduction is authorized for veterans experiencing service-connected disabilities and qualifying spouses.

A new classification is found in R.C.323.1 51(F). Under that subsection, a "disabled veteran" is defined to be a person who is a veteran of the armed forces of the United States (including the reserve components or the national guard) who has received a permanent total disability rating or a total disability rating for a service-connected disability or combination of service-connected disabilities for which the Code of Federal Regulations identifies as a 100 percent evaluation. If a veteran meets the definition, that person will receive a reduction in taxes equal to the taxes on $50,000 of true value (as opposed to the current homestead reduction of taxes equal to the taxes on $25,000 of true value).

If the homestead qualifies for reduction under the new R.C. 323.152(A) (2) in the year the disabled veteran dies, and the veteran is survived by a spouse who occupied the homestead when the disabled veteran died and who acquires ownership of the homestead, the reduction shall continue through the year in which the surviving spouse dies or remarries.

In order to qualify, the disabled veteran must provide a letter or other written confirmation by the federal Department of Veterans Affairs, or any predecessor or successor agency, showing that the veteran qualifies as a disabled veteran as described above. Please note the Department of Veterans Affairs issues two types of disability ratings. A permanent total disability rating is not subject to further review by the VA and will never change. However, other determinations of total disability ratings, or ratings of combinations of service-connected disabilities for which the Code of Federal Regulations identifies as a 100 percent evaluation are subject to review and may change over time. The term "overall or combined rating" is used by the VA to rate the level of disability separate from the level of compensation (which also may be expressed as a percentage). Only the rating of the level of service-connected disability should be used to determine eligibility for the expanded exemption.

Effective 1/15/2021

Am. Sub. House Bill 17, 133rd General Assembly, has created an additional classification of recipient for the homestead exemption and for that recipient has granted an increased reduction. A $50,000 homestead reduction is authorized for surviving spouse of a “public service officer” who has either been killed in the line of duty or died from a fatal injury or illness sustained in the line of duty, including a heart attack. Similar to the homestead exemption for disabled veterans, the credit equals the tax on $50,000 of the true value of a homestead owned and occupied by the public service officer’s surviving spouse, and no income limit applies.

A new classification is found in R.C.323.1 51(G). Under that subsection, a “public service officer” is defined to be a person who is a paramedic, emergency medical technician (including EMT-basic, EMT-I, and “first responder” classes), a paid or volunteer firefighter, or a police officer, sheriff, deputy sheriff, or other class of peace officer as defined in the law governing the authority to arrest or issue citations. The exemption continues until the surviving spouse dies or remarries, and, like the $25,000 homestead exemption and the homestead exemption for disabled veterans, it is portable among homes so long as it applies to only one home at a time. If a surviving spouse also qualifies for the exemption as an elderly or disabled individual or a disabled veteran, the spouse must decide which exemption to apply; they are not cumulative.

In order to qualify, the surviving spouse must provide a letter from either a state pension fund or the department or agency that the public service officer served when the officer died confirming that the officer was killed in the line of duty.

Law Enforcement
Law Enforcement Redactment Affidavit

Effective 9/01/2008

With the passing of House Bill 46 as stated in section 319.28 (B)(1) a Safety Forces/Law Enforcement Redactment Form is now available to those individuals who are employed in the safety forces or law enforcement fields. The bill entails that these individuals, if applicable, may request in writing that the Guernsey County Auditor's Office redact personal information of that individual from any records made available to the general public on the internet.

Special Notice: This form is only to be filled out by those employed as a peace officer, parole officer, prosecuting attorney, assistant prosecuting attorney, correctional employee, youth service employee, firefighter, or EMT.

Manufactured Homes
Manufactured Homes

Forms and Downloads


Instructions on surrendering a Manufactured Home Title to Real Estate

Please note that the manufactured home title must display the same owner name as the real estate records before the title can be accepted for transfer.

  1. All Liens must be discharged on the front of the title
  2. All Taxes must be paid in full to the Guernsey County Treasurer.
  3. Present Title to the Guernsey County Auditor with the following information:
    1. Real Estate Parcel Number on which the manufactured home is situated.
    2. Physical Address of the Real Estate Parcel.

Instructions on how to transfer a Manufactured Home Title

  1. Have the title properly signed and notarized.
  2. Take the title to the Treasurer’s Office in the county where the yearly taxes are collected. Here you will need to pay any outstanding taxes and obtain an official tax stamp on the front of the title. The Guernsey County Treasurer is located in the County Administration Building at 627 Wheeling Ave., Suite 201. Further questions about this step can be answered by contacting the Treasurer’s office at (740) 432-9278.
  3. Take the title to the Auditor’s office, located up stairs from the Treasurer in suite 301. Here you will fill out the forms needed to transfer the mobile home. You will also pay a transfer fee of 50 cents, and a conveyance fee of $4.00 per thousand of sale price. They will also stamp the front of the title. Further questions about this step can be answered by contacting the Auditor’s office at (740) 432-9243.
  4. Take the title that has the 2 (two) official stamps to the Auto Title Department, located at 401 Wheeling Ave. Here you will pay for your title fees and obtain a mobile home title in your name. Further questions about this step can be answered by contacting the Auto Title Dept at (470) 432-9235.

Instructions on how to transfer a Manufactured Home Title when the owner is deceased

  1. Take the title to the Treasurer’s Office in the county where the yearly taxes are collected. Here you will need to pay any outstanding taxes and obtain an official tax stamp on the front of the title. The Guernsey County Treasurer is located in the County Administration Building at 627 Wheeling Ave., Suite 201. Further questions about this step can be answered by contacting the Treasurer’s office at (740) 432-9278.
  2. Take the title to the Auditor’s office, located up stairs from the Treasurer in suite 301. Here you will fill out the forms needed to transfer the mobile home. You will also pay a transfer fee of 50 cents, and a conveyance fee of $4.00 per thousand of sale price. They will also stamp the front of the title. Further questions about this step can be answered by contacting the Auditor’s office at (740) 432-9243.
  3. Take the title that has the 2 (two) official stamps to the Auto Title Department, located at 401 Wheeling Ave. Here you will pay for your title fees and obtain a mobile home title in your name. Further questions about this step can be answered by contacting the Auto Title Dept at (470) 432-9235.
    • Probate Court Consent to Transfer
    • Copy of the Death Certificate (A Xerox copy is fine)

Step by Step: The Manufactured Home Installation Process in Ohio

Step 1: Obtaining a Permit
Ohio law requires that all HUD manufactured homes installed since July 01, 2007 have been permitted, inspected and approved prior to occupancy in accordance to OMHC 4781 Rules.
For manufactured home parks: The park owner, operator, or retailer should assist the homeowner with obtaining permits and inspections by an approved agency and allowing only a licensed installer to perform work in a park.
For private property: The licensed installer or homeowner must obtain the permit from an inspection agency having jurisdiction. A complete list of those agencies can be found on our web site or by calling our office for assistance.
Cost of permit and inspection: OMHC does not regulate the fees charged by the inspection agencies; however, all inspection fees must be paid prior to the set of the home. The application must include the licensed installer’s name and license number and names of all contractors involved in the set of the home. You must first obtain a permit for inspections prior to setting a home in order to avoid a $50.00 penalty. You may contact any of the following agencies:

City of Cambridge Economic & Community Development
1131 Steubenville Avenue Cambridge, OH 43725
Permit telephone line: 740-439-5491
- or -
Ohio Certified Inspection Bureau
14 North Court Street Athens, OH 45701
Permit telephone line: 740-541-1292 or 740-274-0917

Step 2: Hiring a Licensed Installer
Licensed installer means any individual licensed by the Commission to create footings, install, set up, hook-up, block, tie-down, secure, level, support, install steps, install shirting, or makes electrical, plumbing, or mechanical connections to manufactured homes or who provides consultation or supervision for any of these activities.
In manufactured home parks only licensed installers are permitted to perform the manufactured home installation.
Finding an installer a complete listing of approved licensed installers can be found at the following website www.omhc.ohio.gov. The licensed installer’s name & license number must be provided and verified prior to issuance of a permit to install a home. The licensed installer is responsible for the complete set of the home.
A homeowner may install their own home for their own occupancy. Home owners who do this lose many of the protections offered by the Commission. Permits/inspections are required and agencies are listed on our web site, or you can call OMHC for more information.


Step 3: Moving the home

Transporters are not licensed by the OMHC. However, they may have requirements under other laws such as obtaining a permit from the State Highway Department or the County Auditor. The cost of the County Auditor’s Relocation Notice is only $5.00 and the manufactured home taxes can not be delinquent and the currant year must be paid in full. You must obtain the relocation notice prior to moving the home in order to avoid a $100.00 penalty.

The location of where the home is being installed is necessary before a permit can be issued. The installer/owner is advised to make certain that the lot is adequate for the home. A professional licensed installer may notice unforeseen conditions that may cause additional expenses if gone un-noticed.


Step 4: Inspection Agency
All HUD manufactured homes in Ohio must be inspected; all inspection agencies provide trained and state certified inspectors for each inspection, assuring the homeowner that the installation is completed consistent with the manufacturers design.
Installers/homeowners must obtain permits from an inspection agency and call for inspections. Prior to moving the home, contact the appropriate inspection agency and obtain the cost of the permit and inspections. In some counties, there may be more than one option, contact each agency to get the best one for you.
Other local authorities: The installer/owner must contact the local government to know of any requirements for that location. There may be zoning, flood hazard, or other requirements. It is the licensed installer’s responsibility to ensure that the home is placed in the correct location, at the correct elevation, on the correct lot with setbacks, etc.


Step 5: Begin to Install the Home
After obtaining permits, the installation can begin. All installers, including home owners, must install according to the Ohio Manufactured Home Installation Standard which provides for several methods of installation including installing in accordance with the manufacturer’s installation manual which comes with the home, if obtainable, or designs prepared by an Ohio registered engineer or architect. Additional items which may not be included in the manufacturer’s installation manual may be required by the Ohio Manufactured Home Installation guidelines and shall be part of the home installation.


Step 6: Call for Inspections
Home owners, acting as their own installer, must call for all inspections. No one shall apply utilities such as power, water, or gas to a home prior to approval from the inspection agency.
When the work is ready for an inspection, the licensed installer or the homeowner must call for inspections from the inspection agency. The minimum inspections are as follows:
Inspection for the footing and reinforcement is required before placement of concrete or pads. In a manufactured home park or an existing site on private property, this inspection is necessary to ensure it is in good condition and adequate for the home.
Inspection for the electrical service: The licensed installer calls for the electrical service inspection when the electrical work is ready. The inspection agency must provide a state licensed electrical safety inspector (ESI). The electrical inspector places an approval tag near the service to let the local electric company know the home has passed electrical service inspection. At that time, electric power may be connected; however, it is unsafe and illegal to occupy the home until all three inspections are accomplished.
Final inspection is called for by the installer or homeowner when all the work is correct and complete. Failure to be ready for the inspection may result in additional re-inspection fees. The inspector may coordinate with other agencies such as the local health department to ensure that septic or other inspections have been completed. When the home has been properly installed, the inspector places the OMHC inspection seal inside the home in the proximity of the electrical panel box cover. ONLY THEN CAN THE HOME BE LEGALLY OCCUPIED!


Step 7: Notice to County Auditors and Treasurers
Within 14 days of the installation of a manufactured home, the County Auditor and Treasurer must be notified. It is the installer’s/homeowner’s responsibility to provide this notice. Often the retailer provides this notice. The set-crew installer carries the majority of the burden for this notice as they have set the home on the site. Part of the contract with the retailer should include clarification as to which installer makes this notice of installation. You must send the Notice of Installation within the 14 days in order to avoid a $100.00 penalty being added to your taxes.

Forfeited Land Sales
Next Sale

Date:  TBD, 2022       

Time:  11:00 am       

Location:   Pritchard Laughlin Civic Center 

Current Forfeited Property List (as of 09/01/2021)

Process and Procedures

Forfeited Land/Auditor Sales 

 (ORC Section 5723)

Every tract of land foreclosed for delinquent taxes (5721.18) or a tax lien (323.25) that has been properly offered for sale on two separate occasions, not less than two weeks apart and not sold shall be forfeited to the state (5723.01) and the County Auditor will offer it for sale to the highest bidder (5723.05 & 5723.06). If any parcel is offered for sale under this section of the revised code and remains unsold, the auditor may, at any time prior to the next sale, again advertise and again offer it for sale (5723.07). An outline of the procedure follows:

Prior to Auditor's Sale:

  • Once the property is offered and not sold pursuant to the Ohio Revise Code, the political subdivisions in which the property is located are notified by the court that the properties did not sell. If ten (10) days pass and no petition has been filed for forfeiture to a subdivision, then the county prosecuting attorney certifies to the court that the property is forfeited to the State of Ohio (5723.01). In order to do this, the following information must be obtained:

a. Last recorded title holder
b. The two sales dates
c. Description of the property.

  • The forfeited property is exempted from taxation from the date of the forfeiture to the state until sold. The proportion of taxes between these two dates will be remitted by the county auditor (5723.02).

  • The auditor fixes the date for the Auditor's Sale of Forfeited Lands and advertises them once a week for two consecutive weeks prior to the sale (5723.05). The ads must contain specific verbiage according to ORC.

  • The owner may pay taxes and costs and redeem any time prior to time of the sale.

  • Within 10 days of compiling the Forfeited List, the Auditor must forward it to ODNR. They may select parcels "situated within the boundaries of any legally established state forest or park purchase area". ODNR may give written notice to the auditor prior to sales date indicating the director's intention to purchase forfeited land for the state. Such notice is a legal minimum bid and if no bid is received that covers the lesser of the auditor's market value or the total taxes, costs, etc. (5721.16(A)(1)(2)), the land is deemed sold to the state for no consideration and ODNR shall record the deed.

Day of Auditor's Sale:

  • There will be two sales held the day of the auction, immediately following each other. You must register to participate in the auction. The Auditor's Sale will commence at 11:00 a.m. The parcels are offered to the highest bidder, beginning with the first tract contained in the list. Parcels are offered separately and in their entirety. This is Sale #1 and the minimum starting bid (5721.16(A) (1) (2)) must be the lesser of the Auditor's fair market value or the total of all costs, taxes, and charges.
  • Any parcels not sold in Sale#1 are immediately offered in Sale #2.  Sale #2 begins at the top of the list and offers the parcels separately and in their entirety. This time the minimum bid is the best price obtainable. We recommend you talk with your own legal counsel prior to purchase in regards to unexpected expenses.
  • Tracts may be offered multiple times at a same sale until sold or may adjourn the sale from day to day until all tracts listed in the notice are sold.Unsold parcels may be re-advertised and sold at the next official Auditor's Sale. This adds to the costs.

  • Parcels may NOT be sold to:

    • Any person delinquent on real property taxes in the State of Ohio.  
    • For less than total amount of taxes, assessments, penalties, interest, and costs if the highest bidder is the owner of record or a member of their immediate family prior to the judgment of foreclosure or forfeiture.  (Immediate family is described by this statue as spouse who resides in the same household and children.)

  • The Auditor issues a Certificate of Sale to the successful bidder (5723.12), collects the non-refundable down payment (ten percent (10%) of the total due or a $300.00 minimum bid, (whichever is greater), buyer’s premium of ten percent (10%) of successful bid due the day of the sale to auctioneer, (Kaufman Auctions LLC), the fees to transfer (Recording fee, Transfer Fee(s) and Auditor Deed preparation fee) and the bidder signs certifications (5723.06) that he/she owes no delinquent property taxes and that he/she is unrelated to previous owner. A non-refundable deposit on the full bid price (plus additional charges for deed fees, recording fees, and transfer fees) must be paid at the sale for all properties. We will accept personal checks unless otherwise indicated. Any checks that are dishonored (bounced checks) will be sent to the Guernsey County Prosecutor. If not paid in full on the date of the sale, the bidder must, within 10 days from the sale, produce and return to the auditor the Certificate of Sale along with any bid balance due. The purchaser becomes the owner on the date our office executes the deed and deed is recorded. The Auditor's Office will only prepare a deed in the name of the Successful Bidder unless an Assignment of Bid is presented.

  • If a person being a winning bidder of a parcel and, after the auction is closed, refuses to accept the parcel, any amount paid above the required down payment or minimum bid will be refunded, but the down payment or minimum bid is not refundable. If a person refuses to accept the parcel, he or she will no longer be an eligible bidder for future Auditor's Sales.

  • The Back-up Bidder's information will be taken at the same time as the purchaser's information. If the purchaser fails to meet their final payment due date, the back-up bidder will have ten (10) business days to bring the money for the same purchase price as the original purchaser's bid. If the back-up bidder declines to purchase the property, it will go back into the system and be offered at our next scheduled sale. If the auditor discovers within three years after the sale date that the buyer is connected to the owner of record prior to the judgment of foreclosure or forfeiture, the difference between sale price and what was owed on the parcel will be added to the tax bill within thirty (30) days from discovery and due the next billing cycle.

  • If foreclosed upon under ORC 5721.14, any remaining delinquent taxes, assessments, charges, penalties, interests and costs due after sale shall be remitted (5723.06 (C)) for all prior tax years except: If the parcel is sold for the total amount estimated by the treasurer for all taxes, assessments, costs, etc. and it is found that the purchase price exceeds the actual costs, the overpayment is refunded to the buyer; if the estimate is less than the actual costs, the underpayment is billed on the next real estate tax billing cycle (5723.06 (D)). This normally does not apply as Guernsey County generally does not foreclose under this section.

  • All liens are eliminated, except for the real estate tax liens.  If there is a Federal lien, the Federal Government has "Right of Redemption" and may re-take the property for a period of up to one year after the original foreclosure was filed. If this occurs, the buyer will receive only the amount he paid at the Auditor's sale as reimbursement and no more, regardless of improvements done after the purchase.

  • Notice:  Entering the property without the permission of owner(s) or occupant(s) is a violation of the Ohio Revised Code Section 2911.21, punishable by up to thirty (30) days in jail and/or a fine of $250.00.  Furthermore, physically removing any property of the occupant(s) without a court order, even after receiving the deed may result a civil or criminal liability

  • Notice:  All prospective bidders are hereby put on notice that one or more of the properties that are being offered for sale at this Auditor Forfeited Land Sale is a contaminated site and may be the subject of an Ohio Environmental Protection Agency order.  Any person(s) who take title to such property may incur liability therefrom and must comply with Ohio Law in the clean-up of said property.

  • Notice:  All sales come with the cautionary “As-Is” “Where-is” and “Buyer Beware” labels. Parcels are not available for tour or inspection before the Auditor’s Sale. The Guernsey County Auditor has no keys for access to any building and gives no warranty or guarantee on any building or property, nor is the Guernsey County Auditor responsible for the condition of the buildings or property. Properties are subject to easements, restrictions, reservations and zoning regulations of record.  The Guernsey County Auditor cannot give any warranty of title, additionally, the Auditor does not give any representation regarding possession, eviction, prior inspection, scheduled demolition, health code violations, federal tax liens, removal of personal property or any other matters.   

  • Finalization of sale - Full and final payments must be made within ten (10) business days from the date of sale.   No extension of time will be granted.  If payment is not made in full on the 10th business day, the Successful Bidder will forfeit 10% down payment or minimum bid paid and the parcel(s) will be offered to the Back-up Bidder for the same price.  Back-up Bidders will then be given ten (10) business days to pay in full.  

  • Property sold at the forfeited land sale will not transfer to the Successful Bidder until the deed is delivered to the Guernsey County Recorder.  This process will take thirty (30) days after the sale date.  As stated above, the Successful Bidder cannot enter the property, alter it, or remove anything from the property until ownership is finalized by the deed being recorded at the Guernsey County Recorder Office.

  • Successful Bidder is a company - include business filing documents validating the company’s status with the Secretary of State.  Appropriate screen prints from the Secretary of State website will suffice.

  • Sales are conducted based solely upon the permanent parcel number of the property.  The accuracy/inaccuracy of addresses provided in the county records may be addressed at the Guernsey County Map Department.  The entire legal description of the property will not be read at the auction due to the length of it.
Real Estate
Real Estate Transfer Procedures

Transfer Procedures

Fees

  • Transfer Fee - $0.50 per parcel number
  • Conveyance Fee - $4.00 per every thousand of sale price

*Example- A dwelling and 3 lots sold for $120,000 = Transfer fee of $1.50 and Conveyance Fee of $480.00  Total Cost =$481.50

Documents

Forms