CAUV / Agricultural District
1. CAUV

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

Items Required:

  • Initial Application
  • $25.00 non-renewable application fee
  • 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.

  1. The tract of land must be devoted exclusively to agricultural use.
  2. 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.

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.

2. Agricultural District

 Agricultural District Resources

When to apply: January 1st - December 31st 

Items Required:

Renewal: Required every 5 years (no cost) between January 1st - to the First Monday in March


Frequently Asked Questions

Who May File?

Any owner of land used for agricultural production may file an application to have the land placed in an agricultural district.

Where to File? 

The completed application must be filed with the auditor of the county where the land is located. The applicant will be notified of action taken by the county auditor within 30 days of the filing of the application if the land is not within a municipal corporation or an annexation petition has not been filed. If the land for which an application has been made lies within a municipal corporation limit or if an annexation petition that includes the land has been filed with the Board of County Commissioners under Section 709.02 of the Ohio Revised Code, a copy of the application must also be filed with the Clerk of the legislative body of the municipal corporation. The legislative body is required to conduct a public hearing on the application within 30 days after the application has been filed with the Clerk. Within 30 days of the hearing, the legislative body may approve the application, modify and approve the application as modified, or reject the application.

When to File and Renewal?

The original application may be filed at any time for placement of land in an agricultural district for a five-year period. If at the end of five years, the owner decides to keep some or all of his or her land in a district, he or she shall submit a renewal application and must meet the same land requirements and use the same application process as the original application. The renewal application may be filed at any time after the first Monday in January and prior to the first Monday in March of the year during which an agricultural district terminates, for a period of time ending on the first Monday in April of the fifth year following the renewal application.

What is "Land Used for Agricultural Production?"

  1. In accordance with Section 929.01(A) of the Revised Code, land is devoted to "agricultural production" when it is used for commercial aquaculture, apiculture, animal husbandry, poultry husbandry; the production for a commercial purpose of field crops, tobacco, fruits, vegetables, timber, nursery stock, ornamental shrubs, ornamental trees; flowers or sod; the growth of timber for a noncommercial purpose if the land on which the timber is grown is contiguous to or part of a parcel of land under common ownership that is otherwise devoted exclusively to agricultural use; or any combination of such husbandry, production, or growth; and includes the processing, drying, storage and marketing of agricultural products when those activities are conducted in conjunction with such husbandry, production, or growth.
  2. "Agricultural production" includes conservation practices provided that the tracts, lots, or parcels of the land or portions thereof that are used for conservation practices comprise not more than twenty-five percent of tracts, lots, or parcels of land that are otherwise devoted exclusively to agricultural use and for which an application is filed.
  3. "Conservation practices" are practices used to abate soil erosion as required in the management of the farming operation, and include, but are not limited to, the installation, construction, development, planting, or use of grass waterways, terraces, diversions, filter strips, field borders, windbreaks, riparian buffers, wetlands, ponds, and cover crops for that purpose.

What Does Tracts, Lots, or Parcels of Land" Mean?

Tracts, lots, or parcels mean distinct portions of pieces of land (not necessarily contiguous) where the title is held by one owner, as listed on the tax list and duplicate of the county, is in agricultural production and conforms with the requirements of either 1, 2, or 3 below.

Are There Any Other Requirements?

  1. The land for which the application is made must have been used exclusively for agricultural production or devoted to and qualified for payments or other compensation under a land retirement or conservation program under an agreement with a federal agency for the three consecutive calendar years prior to the year in which application is made. Evidence must be shown on the application. If the land contains timber which is not being grown for commercial purposes the land on which the timber is growing must be contiguous to or part of a parcel under common ownership that is otherwise devoted exclusively to agricultural use.
  2. If the total amount of land for which application is made is less than 10 acres, there is an additional requirement that the applicant submit evidence with his application that the activities conducted on the land have produced an average yearly gross income of at least twenty-five hundred dollars over the three years immediately preceding the year in which application is made or that the land will produce an anticipated annual gross income of that amount.
  3. Evidence of annual gross income may be satisfied by attaching to the application form a short statement stating the number of animals by species and anticipated market value, number of acres of crops to be grown, their expected yield and price per bushel or similar specific information.

Is There a Penalty for Early Withdrawal?

Land removed from this program before the 5-year enrollment period is subject to penalty, per Section 929.02(D) of the Ohio Revised Code. See County Auditor's Office for details on how the amount of the withdrawal penalty is determined.

Appeal of Application

The applicant may appeal the denial of the application to the court of common pleas of the county in which the application was filed within thirty days of the receipt of the notice denying the application. When the land lies within a municipality the applicant may also appeal a decision to modify or reject an application to the court of common pleas of the county in which the application was filed within thirty days of the receipt of the notice of modification or rejection. In addition, the applicant may withdraw an application modified by a legislative body if he or she disapproves of the modifications.

Board of Revision
Board of Revision Complaint Process

When to apply: January 1st - March 31st of the current calendar year

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, 2021.

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, 2021. 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 740-455-7905 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
  • Solar Panels

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.

Building Permit Fee Schedule
Construction Cost   Permit Cost 
         1,000  -           2,000 = $2.50
         2,000  -           4,000 = $3.50
         4,000  -           6,000 = $4.50
         6,000  -           8,000 = $5.50
         8,000  -         10,000 = $6.50
       10,000  -         12,000 = $7.50
       12,000  -         14,000 = $8.50
       14,000  -         16,000 = $9.50
       16,000  -         18,000 = $10.50
       18,000  -         20,000 = $11.50
       20,000  -         22,000 = $12.50
       22,000  -         24,000 = $13.50
       24,000  -         26,000 = $14.50
       26,000  -         28,000 = $15.50
       28,000  -         30,000 = $16.50
       30,000  -         32,000 = $17.50
       32,000  -         34,000 = $18.50
       34,000  -         36,000 = $19.50
       36,000  -         38,000 = $20.50
       38,000  -         40,000 = $21.50
       40,000  -         42,000 = $22.50
       42,000  -         44,000 = $23.50
       44,000  -         46,000 = $24.50
       46,000  -         48,000 = $25.50
       48,000  -         50,000 = $26.50
       50,000  -         75,000 = $39.00
       75,000  -       100,000 = $51.50
Maximum $51.50


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.

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.


Data Downloads
Current Tax Year Data

Tax and CAMA data for Real Estate and Manufactured Homes

To download the current tax year real estate and manufactured home data, click HERE and a zip file will begin to download in your browser. 

The .ZIP file contains one (1) layout file and fifty-three (53) .XML files.

If you require a different file format, then you can email our software vendor at SUPPORT. 
ISSG, Inc will provide you with the cost associated with extracting the data.
Historical Records

Historical Transfer and Tax Record Books

You may download our historical books from our archive, click HERE.

The files are sorted first by year and then alphabetical by tax township/village.

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.

Section 319.28 | General tax list and general duplicate of real and public utility property compiled - parcel numbering system.

(B)(1) An individual, or the spouse of that individual, whose residential and familial information is not a public record under divisions (A)(1)(p) and (A)(7) of section 149.43 of the Revised Code (SEE DETAILS BELOW)may submit an affidavit to the county auditor requesting the county auditor to remove the name of the individual filing the affidavit from any record made available to the general public on the internet or a publicly accessible database, and from the general tax list and duplicate of real and public utility property, and to instead insert the individual's initials on any such record, and on the general tax list and duplicate of real and public utility property as the name of the individual that appears on the deed.

(2) Upon receiving an affidavit described in division (B)(1) of this section, the county auditor shall act within five business days in accordance with the request to remove the individual's name from any record made available to the general public on the internet or a publicly accessible database, and from the general tax list and duplicate of real and public utility property and insert the individual's initials on any such record and on the general tax list and duplicate of real and public utility property, if practicable. If the removal and insertion is not practicable, the county auditor shall verbally or in writing within five business days after receiving the affidavit explain to the individual why the removal and insertion is impracticable.

Section 149.43 | Availability of public records for inspection and copying.

(p) Designated public service worker residential and familial information;

(7) "Designated public service worker" means a peace officer, parole officer, probation officer, bailiff, prosecuting attorney, assistant prosecuting attorney, correctional employee, county or multicounty corrections officer, community-based correctional facility employee, designated Ohio national guard member, protective services worker, youth services employee, firefighter, EMT, medical director or member of a cooperating physician advisory board of an emergency medical service organization, state board of pharmacy employee, investigator of the bureau of criminal identification and investigation, emergency service telecommunicator, forensic mental health provider, mental health evaluation provider, regional psychiatric hospital employee, judge, magistrate, or federal law enforcement officer.


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
814 Wheeling 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
2023 Sale Date


Currently there are no properties available for an Auditor Forfeited Land sale.

Please check back to this website for updates.

Next Sale


Date:  To Be Determined        

Time:  11:00 am       

Location:   Pritchard Laughlin Civic Center 

Current Forfeited Property List (as of 12/31/2022)

Real Estate
E-File

E-Filing with Kofile Technologies Inc.

Guernsey County now has the ability to receive and record documents electronically (e-filing or e-recording) through Kofile Technologies Inc., making the process of document recording faster and more efficient. 

Transmitted documents are checked-in by the recorder staff.  Documents are then routed electronically and processed by the tax map and real estate office staff. The approved documents will be stamped electronically and forwarded to the recorder’s office for recording.  Once a document is recorded, it is available to the public for viewing.   Some documents that cannot be e-recorded are: Plats and Military Discharges (DD214). 

Documents can be transmitted 24 hours a day, 7 days a week and will be processed between the hours of 8:00 a.m. and 3:00 p.m., Monday through Friday (excluding holiday and other office closures).   Documents transmitted after 3:00 p.m. or when the offices are closed will be processed the next business day.  If a document or conveyance form is rejected the processing time will restart as soon as the corrected conveyance form or document is received

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


About the Auditor
The Johnson Family

The Johnson Family

Cory Johnson was born and raised in Cambridge.  In 1999 he graduated from Cambridge High School and with honors from Kent State University in 2003 with a bachelor's degree in business management.  

Cory and his wife Kayla were married in 2017, and have two children.  Both he and his wife are active members of the Cambridge Rotary.

Cory worked in accounting and finance in the construction equipment industry for 16 years.  For the last four of those years, he was the retail finance manager.  Since March of 2022, he has been a Deputy Auditor and the Settlement Clerk for the Guernsey County Auditor.  Cory is excited for this new opportunity to serve the residents of Guernsey County. 

Being County Auditor comes with a great deal of fiscal responsibility.  With the seemingly never-ending price increases of everything today, Cory understands every dollar is important.  He would like to assure everyone that the Auditor’s office is accessible through the website, by phone, in person, and that he and his staff will be there to assist in any way possible.

As your Guernsey County auditor, he will make sure to do the job to the absolute best of his abilities every single day!

The Oath of Office
Auditor  Cory Johnson was sworn in by Cambridge Municipal Court Judge,
John Mark Nicholson, on December 7, 2022


Homestead
Changes to the Homestead Exemption

The Homestead Exemption is a real estate tax exemption that allows low-income senior citizens and disabled Ohioans to reduce their property tax bills by shielding some of the market value of their homes from taxation. The exemption, which takes the form of a credit on property tax bills, allows qualifying homeowners to exempt up to $25,000 of the market value of their homes from all property taxes. The program offers an enhanced exemption of $50,000 for disabled veterans. 

A provision enacted in this year's state budget bill (Sub. HB33) would annually tie the Homestead Exemption benefit to the rate of inflation. This means that the value being credited for Homestead would increase from $25,000 for Traditional Homestead and $50,000 for Veteran Homestead each year based on GDP inflation. Because of this, those receiving Homestead would see an increase in savings yearly instead of a flat savings, as is current law.

The budget provision will be effective Oct. 3, 2023, and will first be implemented in 2024 for 2023 property taxes. This is the first improvement to the Homestead Exemption since 2007 and a step in the right direction for future reforms.

** If you are currently on the Homestead program, your next tax bill will reflect the the increased savings.  You do not need to re-apply for the program.

If you are NOT currently on one of the three (3) types of homestead programs, please see the details of each program down below. 
You have until December 31, 2023 to apply for next year's tax bill.

If you have any questions regarding the Homestead Exemption, please contact the Auditor's Office at (740) 432-9243, option 1.  Homestead Exemption Applications are available at this link and are accepted in the Auditor's Office via mail or drop off at the Guernsey County Auditor's Office, 627 Wheeling Avenue, Suite 301, Cambridge, OH 43725.


Income Threshold

Your Modified Adjusted Gross Income can be computed by adding together:

  • Line 3 of your Ohio Income Tax Return; AND 
  • Line 11 of Schedule A from your Ohio Income Tax Return. 

DO NOT use your Federal Adjusted Gross Income.

The maximum household income permitted to participate in the program is adjusted annually for inflation.

  • 2022 Income = $36,100                                (for real estate tax year 2023 that is collected in calendar year 2024)
  • 2023 Income = $38,600                               (for real estate tax year 2024 that is collected in calendar year 2025)
  • 2024 Income = To Be Determined             (for real estate tax year 2025 that is collected in calendar year 2026) 

Please Note:

  • Household income includes the income of the applicant and the applicant’s spouse
  • Social Security income is exempt and is not considered income when related to the Homestead Exemption program.

The three (3) types of Homestead Exemption

1.  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 did not qualify for the 2013 version, the homestead exemption is available to any Ohio resident homeowner who:

  • Qualifies under the means-test (able to show a modified adjustable gross income* that does not exceed the yearly threshold); 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 their place of residence as shown on their Federal income tax form.

2.  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.

3.  Spouse of Public Service Officer Homestead


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.

Unclaimed Funds
Unclaimed Funds