2024 CAUV Values

New 2024 CAUV Value notices have been mailed to all property owners on the CAUV program. To view new CAUV value for a parcel please visit our CAUV Value Web App and type parcel number in the search box. The CAUV Soil Rate Sheet displays the Ohio Department of Taxation's soil rates for each soil type in Lorain County from 2015 to 2024.

The full CAUV land breakdown is now available for each parcel on our website. This can be viewed on the Agricultural tab of the parcel view and turned into a report using the PRC tool (upper left corner of the parcel view)

The Current Agricultural Use Value (CAUV) reduces the land value of properties devoted exclusively to commercial agricultural use. The program values land based on soil type rather than development potential. Set by the Ohio Department of Taxation, the adjusted values help reduce tax bills for working farmers.

A one time, non-refundable $25.00 fee is due with the initial application. The CAUV application must be submitted between the first Monday in January and the first Monday in March. The Auditor's Office mails annual renewal forms by January 15th every year. 

For land to qualify for Current Agricultural Use Valuation (CAUV) it must:

• Be devoted exclusively to commercial agricultural use for the three calendar years prior to the year-end of filing the application
• Property must Total Ten (10) or more acres

or

• If less than Ten (10) Acres it must produce an Average Yearly Gross Income of at least two thousand-five hundred dollars ($2,500), or evidence of anticipated income of that amount, 

or

• It must be devoted to, and qualified for, payments (or other compensation) under a land retirement or conservation program under an agreement with a federal government agency.

How are CAUV land values calculated?

The Ohio Department of Taxation uses several criteria, such as yield information, cropping patterns, crop prices and non-land production costs to set soil value. For more information, read their explanation of the calculation for 2024. For more information on Lorain County soils please read the Lorain County Soil Survey.

Land converted from agricultural use is subject to a recoupment charge equal to the amount of the tax savings on the converted land during the three years immediately preceding the year in which the conversion occurs.

CAUV Renewal Applications are Due by the First Monday in March of each year.

For more details:

• refer to Section 5713.30 of the Ohio Revised Code.
• read CAUV Guidelines and 2022 Farmland Presentation
• view CAUV Forms
• call the Lorain County Auditor's Office at 440-329-5485.

Information for Placement of Farmland in an Agricultural District

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? (FORM 11 Application For Placement of Farmland in an Agricultural District)

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 Ohio 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.

For more details call the Lorain County Auditor's Office at 440-329-5485.

1. Noncommercial woodland is eligible for CAUV provided that it is contiguous to at least 10 acres of CAUV Cropland/Pasture area

2. Mixed use parcels with a combination of woodland and Cropland/Pasture

• Wooded area of more than 5 acres will require a Woodland Management Plan to be qualified as Commercial Timber. If the total farming unit is less than 10 acres, proof of income will also be required. Find a Forester at www.osafdirectory.com. 

• Wooded area of less than 5 acres does not qualify for CAUV

3. Commercial Timber as the only agricultural use must be at least 10 acres to qualify and requires a Woodland Management Plan. Proof of income is not required.

For more details call the Lorain County Auditor's Office at 440-329-5485.

Lorain County Auditor's Press Conference Slideshow from January 17, 2025 press conference. 

2024 Tax Reports and Charts

• 20 Mill Floor Comparison Chart
• Emergency, Substitute & Bond Rates for 2024-2025
• Inside Millage Revenue report
• Real Property Value Comparison - by tax district
• Tax Bill Abbreviations
• Tax District Calculations - $100,000 value
• Tax District Calculations - Value Adjusted for Reappraisal Values
• Tax Rate Changes by District 2024-2025

Safety valve meant to limit property tax hikes doesn’t help some homeowners - signalcleveland.org, December 12, 2024

The Lorain County Board of Revision is currently accepting complaints against the valuation of property. The filing deadline is March 31, 2025. More information may be found in the Board of Revision section of this site. Board of Revision forms may be found online, or may be picked up in person from the Board of Revision office.

The Lorain County Auditor serves as the Sealer of Weights and Measures for Lorain County and is responsible for the enforcement of all Ohio laws relating to weights and measures.  The Auditor is charged with the responsibility of insuring that all state laws relating to weights and measures are strictly enforced for consumer protection. The auditor  appoints deputy inspectors who are certified by the Ohio Department of Agriculture carry out all required weights and measures duties.

Some of the devices inspected and tested are fuel meters (gas pumps), retail devices, price verification systems (U.P.C. scanners), packages (such as deli foods, meat and/or food that is packaged), mulch, firewood, vehicle scales and more. Each device is inspected at least once a year. The inspectors work to protect consumers and merchants by ensuring that the weighing and measuring devices are correct and accurate. 

If you have concerns or questions about these or any other measurement issues, contact your local Weights and Measures Division. Try to supply as much information as possible about the transaction to make it easier for Weights and Measures to research the issue, e.g. the item being purchased, its selling price, the price you were charged, business manager or owner's name.

Gas Pumps

• Be sure the correct pump is being used, whether the attendant is pumping the gas or you are pumping it yourself.
• Be sure the pump is set to zero before gasoline is pumped.
• Check the price by multiplying the number of gallons by the unit price. Be sure this shows as total price.
• Make sure you are charged the amount advertised.
• If using a credit card, check your receipt to be sure the amount billed is the amount on the pump.

Retail Scales

• Watch the scale and the amount registered. The scale should be placed so you can see the weight, price and other information displayed.
• Make sure the scale shows a zero or minus sign before anything is weighed. Pay only for the product, not the packaging.
• If you have any questions about how a store weighs or measures products, ask the manager for information.

Price Verifications (Scanners)

• Watch as the price of the item shows on the check out register.
• Ask the clerk to check the price if you think the scanned price is incorrect.
• If the scanned price does not agree with the posted price, ask the store manager to correct it.
• Save the cash register receipt in case you have questions or a problem later.

Heating Fuel

• When you buy firewood, ask the seller to stack the wood (you may have to pay extra for this) or stack the wood yourself.
• Get a receipt which shows the seller's name, address, and phone number, and the price, amount, and kind of wood purchased. Write down the license number of the delivery vehicle.
• Measure the wood before using any.
• Take a picture of the stack if you think there is less than a cord.
• If you feel you have a problem, contact the seller before you burn any wood.

To file a complaint about a weights and measures device in Lorain County please click below to fill out our complaint form.

CONSUMER COMPLAINT FORM

The filing deadline for complaints against tax year 2024 (taxes payable in 2025) real estate values is March 31, 2025.

Taxpayers and other parties including local school boards may petition the Board of Revision to seek a review of Real Property or Mobile Homes that are taxed like real estate.  While complaints are typically for a review of the valuation of the Real Property or Mobile Home, complaints other than market value may include requests for review of CAUV determinations or review of Real Property classifications.

To begin an appeal, you must file a Complaint Against the Valuation of Real Property on the proper form. If you file a complaint, it is important to read the instructions and complete each section of the form. You must accurately list the owner of the property, the address, and parcel numbers. It must be signed and notarized. You may file by regular US mail.  The date of the postmark is considered the date of the filing.  There is no filing fee.

The complaint can be filed after January 1st but must be filed by or postmarked by March 31st of the applicable year. You can only file with the Board of Revision once during each three-year period between reappraisals and updates unless a specific exception applies. The exceptions are: if the property was sold in an arm’s length transaction; if there was a substantial improvement to the property; if the property lost value due to a casualty (damage from a sudden event such as a fire or tornado); or an occupancy change (on commercial property) of at least 15% that had a substantial economic impact on the property.

BOR Forms:

• DTE 1 - Complaint against the Valuation of Property
• DTE 1M - Complaint Against the Valuation of a Manufactured or Mobile Home Taxed Like Real Estate
• DTE 2 - Complaint Against the Assessment of Real Property Other than Market Value
• DTE 26 - Application for Valuation Deduction for Destroyed or Damaged Property
  

2025 Board of Revision Case Filings (for Tax Year 2024)

2025 Board of Revision Hearing Schedule - not yet available

Every Ohio county has a County Budget Commission. Each County Auditor is the permanent secretary of the Budget Commission which also includes the County Treasurer and the Prosecutor. It is the responsibility of the Commission to annually review the tax budgets of all taxing districts within the county and to determine that all tax levies are properly authorized and allocated to local governments and libraries.

All Lorain County Budget Commission meetings are held in Meeting Room B on the fourth floor of the Lorain County Administration Building, 226 Middle Avenue, Elyria, Ohio 44035, in Board of Revision Hearing (2nd Floor). Dates and times are subject to change with proper public notice.

Lorain County Budget Commission Members:

Daniel J. Talarek - Lorain County Treasurer

J. Craig Snodgrass - Lorain County Auditor

J.D. Tomlinson - Lorain County Prosecutor

Questions: Please contact the Lorain County Auditor, Tax Settlement Department at 440-329-5205.

Meeting schedule. Click on past meetings for agenda and meeting minutes. For past years please check Budget Commission agenda archive.

• January 13, 2025
• February 3, 2025
• March 10, 2025
• March 31, 2025 (1)
• April 14, 2025
• May 12, 2025
• June 9, 2025
• July 14, 2025
• August 4, 2025
• August 19, 2025 (2)
• August 25, 2025 (2)
• September 8, 2025
• September 30, 2025 (3)
• October 14, 2025
• November 10, 2025 (4)
• December 8, 2025

(1) Extra March date - School budget hearing

(2) Extra August dates - Local government allocation approval

(3) Extra September date - All other subdivisions budget hearing

(4) Extra December date - Approval of bond and emergency rates

2025 Dog Licenses are on sale now. Click HERE to purchase online.

ALERT: Please be aware there are fraudulent websites purporting to sell Ohio dog licenses. There is no such thing as a license good for the entire state.  Lorain County residents are urged to bookmark this page to ensure that you are purchasing your tags from the proper authority.

Annual dog license renewal emails go out each year in November for dog owners who have provided a valid email address.  If you do not purchase a dog license at this time, you will receive a paper application in the mail.  All dog owners are required to purchase a valid single year or multiyear tag by January 31.  Failure to do so will result in a penalty and possible fine by the dog warden. If you no longer own a dog click please click here to notify the Auditor's Office.

On August 28, 2019 the Lorain County Commissioners passed Resolution No. 19-611 establishing  new prices for dog tags.  Annual tags are now $26.  Three Year and Lifetime tags are also available for purchase.  For additional information on prices call 440-329-5243.

Purchase dog licenses at any of the following:

Online (Renewals and New)

Authorized Area Vendors (click for list of vendors)

Download application to renew by mail

Lorain County Auditor's Office  (click for map)

Dog License Fees

* A penalty will be applied to tags purchased after January 31 for dogs over three months of age that have been in the owner's possession for longer than 30 days.  The penalty for the late purchase of Dog Tags is set by Ohio Revised Code 955.01 (B).  It is the owner's responsibility to ensure that their dog is licensed every year before January 31.  The County Auditor is not required to send out renewal notifications, but may do so at his or her discretion.

**The Special tag price includes a $5 donation to the medical fund at the Lorain County Kennel.  Lorain County has provided medical care and spayed or neutered hundreds of animals with your donations. THANK YOU!

Licensing Your Dog

• Why?  First, dog licensing is required by state law (see Ohio Revised Code sections 955.01, 955.05, and 955.26). Second, the license attached to your dog's collar will identify you as the owner should the dog be lost. If your dog, with his license attached, is found running at large by the Lorain County Dog Warden, you will be contacted by phone to let you know that the dog has been impounded and where you can retrieve him. With a license, your dog can be kept for 14 days. Without a license your dog can be held for no more than 3 days according to state law. 
• When?  A penalty shall be assessed if a dog license is not secured on or before January 31, or within 30 days after the dog becomes 3 months of age or is brought from outside the state. O.R.C. Sec. 955.01(B).

Controlling Your Dog

• Why?  As a courtesy to others and to protect your dog. Dogs are no match for cars. Dogs running at large are at serious risk to themselves as well as to others. It is the reponsibility of the dog owner to control their dog at all times.
• When?  At all times. The Ohio Revised Code specifies that all dogs must be either kept confined to your property or be under reasonable control. Letting your dog out the door, for instance, is not normally considered reasonable control. A dog that is leashed or under your control as you walk him is considered reasonable. You can be held responsible for damages which your dog causes to property or persons.
  

Immunizing Your Dog Against Rabies

• Why?  The answer to this is simple. Rabies can be contracted by any warm blooded animal, including humans. It is almost always fatal. Rabies immunization helps to prevent contraction of the disease. Rabies is normally contracted through a bite or scratch. This can only occur when animals are together, so it is safer to keep your dog confined.
• When?  By the time your dog is 3-4 months of age. It's wise to follow the advise of your veterinarian in this area. Depending upon which vaccine your vet uses, you will need new shots every one to three years. 

Found a lost dog with a license tag?  Click here for help locating the owner.

Lorain County Administration Building

226 Middle Ave. (corner of Middle Ave & 3rd St)

Elyria, Ohio 44035

Free parking is available on surrounding streets and in the public parking lot on the corner of Middle Ave. and 3rd Street. Parking in the administration building parking structure is limited to County employees only.

Driving directions to the Lorain County Administration Building:

From I-90 (SR 57): Head south on SR 57 to Elyria. When SR 57 veers off, keep going straight on Gateway Boulevard until you reach 3rd Street. Turn left (East) and follow through until you reach Middle Avenue. Administration Building is on your left and parking for the public is to the right, across the street from the building.

From I-480: Head south until 57 veers off. Stay straight as 57 turns into Gateway Boulevard. Turn left at 3rd Street and head East until you reach Middle Avenue. Administration Building is on your left and parking is on your right.

From Routes 10 / 20: Exit at Grafton Road. Turn right (North) and follow Grafton Rd. into Elyria until you reach 4th Street. Turn left (West) and go 1 block to Middle Avenue. Turn right (North) and the Administration Building is ahead of you on the right. Public parking is on the right before you reach the building.

From Route 301: Head North until it merges into Oberlin-Elyria and continue on until it merges with Middle Avenue. Follow Middle Ave. until you reach 3rd Street. The Administration Building is on your right. Parking for the public is before 3rd Street on the right.

From Route 58: 

(Traveling East on US 20) exit at SR 301 North. Follow 301 until it merges with Oberlin-Elyria Rd and then merges with Middle Avenue. Follow Middle Ave. until you reach 3rd Street and the Administration Building is on the right with public parking before 3rd on the right.

(Traveling East on SR 113) exit at SR 57 and head South until 57 veers off to the left. Continue straight on Gateway Boulevard and go to 3rd Street. Turn left (East) and follow it to Middle Avenue. Administration Building is on the left and public parking is on your right.

The Lorain County Auditor is accepting applications for the following positions:

Accountant 1

Appraisal Clerk 1

Appraisal Inspector 1

Clerical Specialist 1

Settlement Specialist

Employment Application (For best results download and complete using Adobe reader - available for free download)

Lorain County Geographic Information System (GIS)

Parcel Viewer

GIS Portal

GIS Open Data Portal Site

Lorain County Auditor's Office Public Outreach Locations for 2025

Map Requests

• To request printed maps:
• Call us at 440-329-5272
• Email us at [email protected]
• Visit us in the Lorain County Auditor's Office (M-F 8:00-4:30)
• 
  
• Print sizes and costs
• Note about larger than 11x17 taking longer
• Reference required for map requests

If not part of a complete modernization, the repairs and improvements listed below can be made without increasing property taxes. Removal of dilapidated or unused sheds, garages, barns and other buildings will result in those items being removed from the tax duplicate by completing a Razing Affidavit (DTE 26) and returning it to the Auditor's office.

EXTERIOR WORK

• Scrape and paint
• Any landscaping
• Window boxes
• Repair or replace porches and steps
• Repair siding
• Add or replace gutters or downspouts
• Install storm doors and windows
• Install awnings
• Insulate and weatherstrip
• Add windows and doors
• Repair, replace or add window shutters
• Repoint, repair or replace existing masonry
• Install, repair or replace driveway or sidewalk
• Add or repair fencing

 INTERIOR WORK

• Add electrical circuits or outlets
• Complete rewiring
• Replace plumbing
• Install or replace light fixtures
• Repair plaster/drywall
• Replace oil or gas burner
• Replace hot water heater
• Paint, wallpaper or other decorating
• Add closets
• Add built-ins (bookcases, cabinets, etc.)
• Install vent fans
• Resurface ceilings and walls
• Resurface floors
• Replace or refinish woodwork
• Replace furnace with one of the same type
• Install window blinds

THE FOLLOWING HOME IMPROVEMENTS MAY INCREASE THE TAXABLE VALUE OF YOUR PROPERTY

• Fireplaces
• New porches or decks
• Additional bathrooms or toilet rooms
• Stall showers or other plumbing fixtures
• Adding finish to an unfinished attic or basement
• Build or enlarge a garage
• Add central air conditioning
• Room additions
• In-ground swimming pools
• Agricultural outbuildings, silos, grain bins, etc.

• Homeowners over the age of 65.
• Homeowners under the age of 65, who are permanently and totally disabled.
• Surviving spouse of a public safety personnel killed in the line of duty.
• Military veterans with a 100% service-connected disability rating.
• Homeowners already receiving the Homestead Exemption, who have recently changed residences.

Qualifications for Homeowners over the age of 65: 

• Must not have a total household Ohio Adjusted Gross Income over $40,000 (2024 year income), Ohio adjusted gross income includes the owner and the owner's spouse.
  
• Must be age 65 or older during the year you apply.
• Must own your home or manufactured home as primary place of residence as of January 1 in year of application.
• Must provide proof of age and current residency by submitting a photocopy of photo ID such as driver's license or State of Ohio ID card.
• Must provide a copy of State of Ohio taxes (1040/1040A) 
• If you did not file a tax return, an income worksheet must be filed.  Click here to download DTE 105H

Qualifications for Homeowners, under the age of 65, who are permanently and totally disabled: 

• Must not have a total household Ohio Adjusted Gross Income over $40,000 (2024 year income). Ohio adjusted gross income includes the owner and the owner's spouse.
  
• Must be permanently and totally disabled.
• Must own your home or manufactured home as primary place of residence as of January 1 in year of application.
• Must provide proof of current residency by submitting a photocopy of photo ID such as driver's license or State of Ohio ID card.
• Must provide a copy of State of Ohio taxes (1040/1040A).
• Must provide documentation of disability (see application for acceptable forms of documentation). The documentation must include the date you were declared disabled.

Qualifications for Military veterans who are evaluated at 100% disability from a service-connected disability:

• Must own your home or manufactured home as primary place of residence as of January 1 in year of application.
• Must provide proof of current residency by submitting a photocopy of photo ID such as driver's license or State of Ohio ID card.
• Must submit Department of Veterans Affairs (VA) Form DD214, and a letter from the VA stating that your Service Connected Disability Rating is 100%. The documentation must include the date you were declared disabled.

*PLEASE NOTE - WHEN MAILING IN YOUR HOMESTEAD EXEMPTION FORM YOU MUST INCLUDE A COPY OF YOUR DRIVER'S LICENSE OR STATE I.D.

Frequently asked Homestead questions from the Ohio Department of Taxation

DTE 105A - Homestead Information and Application

DTE 105B - Continuing Application for Homestead Exemption

DTE 105E - Certificate of Disability for the Homestead Exemption

DTE 105G - Addendum to Homestead Exemption Application for Senior Citizens, Disabled Persons, & Surviving Spouses

DTE 105I - Homestead Exemption Application for Disabled Veterans & Surviving Spouses

DTE 105H - Addendum to the Homestead Exemption Application for Senior Citizens, Disabled Persons and Surviving Spouses

DTE 105K - Homestead Exemption Application for Surviving Spouses of Public Service Officers Killed in the Line of Duty

Every property owner who resides in their own property is eligible for an owner-occupied 2 ½% reduction on their property tax bill.  Homeowners must make application for this reduction. This is often taken care of at time of transfer of real estate.  To receive the owner-occupied (2 ½%) tax reduction, you must own and occupy your home as your principal place of residence (domicile) on January 1 of the year you file for the reduction. A homeowner and spouse are entitled to this homestead tax reduction on only one home. The calculation is based on the Dwelling and up to one acre of land.

Beginning with tax year 2013, the 2 1/2 % reduction no longer applies to new levies enacted after the August 2013 election. These non-qualifying levies include additional levies, the increase portion of renewal with increase levies, and the full effective millage of replacement levies. Levies that will continue to qualify for application of the rollbacks are levies approved at or before the August 2013 election, inside and charter millage as they appear on the 2013 tax list, renewals of qualified levies, and the substitute of qualified school district emergency levies under Revised Code section 5705.199.

DTE 105C - Application for Owner-Occupancy Tax Reduction 

DTE 56 - Application for Owner Occupancy Tax Reduction on Manufactured Homes Taxed Like Real Estate

Click here for: Lorain County Auditor Public Records Request Form

Lorain County Auditor's Office - Public Records Policy

It is the policy of the Lorain County Auditor's Office to adhere to the State of Ohio's Public Records Act.

Contact people:

1. J. Craig Snodgrass, Lorain County Auditor

2. Madeline Torres, Public Information Officer

3. Heidi Morey, Administrative Assistant

Address:

226 Middle Avenue, 2nd Floor, Elyria, Ohio 44035

Phone:

440-329-5243

Email:

[email protected]

Hours:

Monday-Friday, 8:00 am - 4:30 pm

Cost:

$0.10 per page for all documents

3.1.  All responses to records requests are to be made in compliance with Ohio Revised Code Section 149.43. This policy is intended to summarize these provisions. Any interpretation of this policy or matters not specifically provided for herein shall be in accordance with O.R.C 149.43. Records are to be organized so as to be available promptly and within a reasonable time after allowing for examination and redaction of exempted information. This may include seeking legal assistance. 

3.2  Records custodian cannot require requester to provide identity or reason for request. Records custodian may ask for the requester’s identity, about the intended use, or that the request be in writing, if it would help to identify, locate, or deliver the requested records. However, the records custodian must disclose to the requester the following: You are not mandated by law to make your request in writing and you may decline to reveal your identity or intended use. Records custodian is not required to allow requestor to make copies.

3.3  If request is refused, an explanation for the refusal must be provided, which includes the legal authority. If request is in writing, refusal must be in writing. If refusal is because request is overly broad, ambiguous, or worded so one cannot identify records, records custodian must inform requester how records are maintained and accessed to assist requester in revising request. 

3.4  If a request is for any commercial purpose, the number of records to be transmitted by United States mail is limited to ten per month, unless the person certifies to the office in writing that the person does not intend to use or forward the requested records, or the information contained in them, for commercial purposes. “Commercial” means profit-seeking production, buying, or selling of any good, service, or other product.

Rev. 2/2024

Lorain County Rental Registration Form

Ohio Revised Code section (R.C.) 5323.02 requires an owner of residential rental property to register a contact agent for that property with the county auditor’s office within 60 days (including weekends and holidays) following the day a real property conveyance form for that property is filed with the county auditor. Failure to file this information in a timely manner may result in the assessment of a penalty of up to $150 against the property that is the subject of the violation.

What is Residential Rental Property?

A real property parcel on which at least one dwelling unit leased or otherwise rented to tenants solely for residential purposes is located.

A real property parcel that is located in a mobile home park or other permanent or semi-permanent site at which lots are leased or otherwise rented to tenants for parking a manufactured home, a mobile home or a recreational vehicle used solely for residential purposes.

Residential rental property does not include a hotel or a college or university dormitory.

Who Must File?

R.C. 5323.02 requires an owner of residential rental property to file information about a contact agent with the county auditor.

If a property has multiple individual owners, only one owner is required to file as the contact agent. If the property

is owned by a trust, business trust, estate, partnership, limited partnership, limited liability company, association, corporation

or any other business entity, then one of the following individuals, as indicated below, must file as the contact agent.

If the property is owned by:

a trust – a trustee must file

an estate – the executor or administrator must file

a partnership or a limited partnership – a general partner must file

a limited liability company – a member, manager or officer of the company must file

an association – an associate must file

a corporation – an officer must file

any other business entity – a member, manager or officer must file

The Annual Comprehensive Financial Report is prepared by the Lorain County Auditor's office in conformity with generally accepted accounting principles (GAAP) as applicable to local government entities.  The report is filed annually with the Auditor of State pursuant to Ohio Revised Code Section 117.38.  Responsibility for the accuracy of the data and the completeness and fairness of the presentation rests with the County's management.  The Lorain County Auditor's Office believes the data in these reports is accurate in all material respects and fairly reflects the County's financial position and the results of its operations.  All disclosures necessary to enable the reader to gain an understanding of the County's financial activities have been included. 

Uniform Guidance requires an independent audit to be conducted annually.  The audit, which includes procedures to fulfill federal Single Audit requirements, serves to maintain and strengthen the integrity of the County's accounting and budgetary controls.  The Single Audit, which meets the Uniform Guidance requirements, is published under separate cover and can be obtained by visiting https://ohioauditor.gov/auditsearch/Search.aspx.

Management's Discussion and Analysis (MD&A) provides a narrative introduction, overview and analysis to accompany the basic financial statements.  This letter of transmittal is designed to complement the MD&A and should be read in conjunction with it.  The MD&A begins immediately following the Independent Auditor's Report.

• 2023 Lorain County ACFR
  
• 2022 Lorain County ACFR 
• 2021 Lorain County ACFR 
• 2020 Lorain County ACFR 
• 2019 Lorain County ACFR 
• 2018 Lorain County ACFR 
• 2017 Lorain County ACFR 
• 2016 Lorain County ACFR 
• 2014 Lorain County ACFR 
• 2013 Lorain County ACFR
• ACFR Archive
  
  

• 2023 Lorain County Popular Annual Financial Report
  
• 2022 Lorain County Popular Annual Financial Report
• 2021 Lorain County Popular Annual Financial Report
• 2020 Lorain County Popular Annual Financial Report
• 2019 Lorain County Popular Annual Financial Report
• 2018 Lorain County Popular Annual Financial Report
• 2017 Lorain County Popular Annual Financial Report
• 2016 Lorain County Popular Annual Financial Report
• 2015 Lorain County Popular Annual Financial Report
• 2014 Lorain County Popular Annual Financial Report
  

2022 to 2023 Sales Tax Comparison

2021 to 2022 Sales Tax Comparison

2020 to 2021 Sales Tax Comparison

2019 to 2020 Sales Tax Comparison

Tax rates may change even in tax districts that did not have additional levies pass or existing levies expire.  The millage of a levy is based on the amount of additional money a district is trying to collect when the levy is put on the ballot, divided by the total value of real estate in that district . Once that levy is passed, it is the amount of money that is fixed, not the millage. When property values drop, unless the millage is increased, the amount of money being collected will decrease. Therefore, as a result of property values decreasing, the millage must increase in order to continue to bring in the same amount of money that was agreed to when the levy passed. Conversely, when property values increase, the millage may decrease to avoid over-collecting the amount of money passed in the levy.

This explains why the percentage increase or decrease in property value DOES NOT equate to the same percentage change in property taxes.

A detailed explanation of local real estate taxes can be found in the Local Real Estate Taxes Handbook.

• 2024 Tax Rates (Payable in 2025)
• 2023 Tax Rates (Payable in 2024)
• 2022 Tax Rates (Payable in 2023)
• 2021 Tax Rates (Payable in 2022)
• 2020 Tax Rates (Payable in 2021)
• 2019 Tax Rates (Payable in 2020)
• 2018 Tax Rates (Payable in 2019)
• Past Tax Rates
  

• 2024  -  Residential & Agricultural parcels    Commercial & Industrial parcels
• 2023  -  Residential & Agricultural parcels    Commercial & Industrial parcels
• 2022  -  Residential & Agricultural parcels    Commercial & Industrial parcels
• 2021  -  Residential & Agricultural parcels    Commercial & Industrial parcels
• 2020  -  Residential & Agricultural parcels    Commercial & Industrial parcels
• 2019  -  Residential & Agricultural parcels    Commercial & Industrial parcels
• 2018  -  Residential & Agricultural parcels    Commercial & Industrial parcels
• 2017  -  Residential & Agricultural parcels    Commercial & Industrial parcels
• 2016  -  Residential & Agricultural parcels    Commercial & Industrial parcels
• 2015  -  Residential & Agricultural parcels    Commercial & Industrial parcels

Settlement Reports contain financial information for various taxing districts. These reports are not real estate records and are for approved financial officers only. 

For settlement reports from past years please visit the Settlement Report Archive

• Taxing District List
• Important Dates
• New Fiscal Officer Presentation - 4/30/2024

• Tax Rate Factors: DTE 515 2024/2025
• Non-Business Credit and Owner-Occupancy Credit Rollback Factors: DTE 516 2024/2025
• Abstract of Tax Rates: DTE 27 2024/2025
• Real & Public Utility Property Valuation for 2024 Tax Year

Taxes Available as of June 30, 2025

• Percentages to Calculated Taxes Available as of June 30, 2025
• Real Estate YTD Cash Accumulated Tax District Cash
• Personal Property YTD Cash (NONE)

Outstanding Delinquencies as of June 30, 2025

• Delinquencies Outstanding as of June 30, 2025

Top Taxpayers

• Real Estate & Public Utility - County Top Taxpayers 2024/2025
• Real Estate & Public Utility - Top Taxpayers by District 2024/2025

Tax Rate Yields 2024/2025

• Schools
• Cities/Villages
• Townships
• Special Districts-Including County Entities & Libraries

Revenue Confirmation

• First Half
  • Real Estate Apportionment Sheets (First Half)
    • Public Utility-Res/Ag Com/Ind Breakout (First Half)
    • Delinquent - Public Utility Res/Ag Com/Ind Breakout (First Half)
  • Real Estate Collection for CLC-SLC Well Fire from Taxing Districts (First Half)
  • Special Assessment Apportionment Sheets (First Half)
  • Mobile Home Apportionment Sheets (First Half)

• Second Half
  • Real Estate Apportionment Sheets (Second Half)
    • First Advance School Apportionment Sheets
    • Second Advance School Apportionment Sheets
    • Public Utility-Res/Ag Com/Ind Breakout (Second Half)
    • Delinquent - Public Utility Res/Ag Com/Ind Breakout (Second Half)
  • Real Estate Collection for CLC-SLC Well Fire from Taxing Districts (Second Half)
  • Special Assessment Apportionment Sheets (Second Half)
  • Mobile Home Apportionment Sheets (Second Half)

• Full Year
  • Cigarette Settlement Apportionment Sheets July 1, 2024 - June 30, 2025
  • Estate Tax Apportionment Sheets

Local Govt, Public Library Fund & HB 49 DISTRIBUTION

• January
• February
• March
• April
• May
• June
• July
• August
• September
• October
• November
• December

Taxes Available as of December 31, 2025

• Percentage to Calculate Taxes Available as of December 31, 2025
• Real Estate YTD Cash Accumulated Tax District Cash
• Estate Taxes available as of December 31, 2025

Outstanding Delinquencies as of December 31, 2025

Current Duplicate 2024/2025

• Current Duplicate Instruction Sheet
• Delinquent Distribution Summary Report - First Half Real Estate
• Delinquent Distribution Summary Report - Second Half Real Estate
• Outstanding Delinquent Report by Political Sub with Funds as of July 2025

Special Assessment Cash Reports

• 2025 Special Assessment Cash Report (First Half)
• 2025 Special Assessment Cash Report (Second Half)

School District Notification Report

• January 2025

Miscellaneous Reporting

• Lorain County Average Home Value as of January 2024
• Schools Greatest to Smallest Effective Millage 2024-2025
• Board of Elections Expense Report
• Non-Exempt Parcels & Foreclosures 2024-2025
• TIF Increment Report
• School District Statement N Reporting
• General Requested ACFR Information
• 2024/2025 Certified Delinquent Parcels

Tax Duplicate Archive

Settlement Report Archive

For individuals attempting to claim the funds on the owner’s behalf, please enclose a Limited Power of Attorney form.  You must be a vendor in our system requiring a completed W-9 form (once) to be on file with our office in order to process your payments.

Tax Surplus Refund Application

In regards to surplus tax amounts, the current parcel owner and the mail to name are listed.  Whoever can provide proof of payment is the owner who ‘caused’ and is entitled to the unclaimed surplus.  Proof of payment may include a mortgage statement, escrow statement, copy of the cancelled check (front and back), settlement statement, bank statement, Treasurer’s receipt, etc.  The surplus requests should be directed to the following departments & contacted in writing:

8310.8326 – Real Estate Dept

8310.8340 – Mobile Home Dept

8310.8342 – Estate Tax Dept

Mail to:  Lorain County Auditor

Attn: __________ Dept

226 Middle Avenue

Elyria, Ohio 44035

Search for unclaimed funds on the Ohio Department of Commerce website: https://com.ohio.gov/divisions-and-programs/unclaimed-funds

Lorain County unclaimed funds spreadsheet: Unclaimed Funds - January 2025

Please use the Unclaimed Funds Form and complete all of the information requested.

Questions may be directed to Elizabeth Grella in the Accounting Department at 440-329-5167

Transfer (Conveyance) of Real Estate

The Auditor's Real Estate Department transfers property in-person and electronically Monday through Friday from 8:00 a.m. to 4:00 p.m.

Transfer Rules:

• Transfers, or the conveyance of real property or a manufactured home, will only be accepted in person or by e-filing. 
• No transfers will be accepted after 4PM.
• Handwritten forms are not accepted. Conveyance and exempt forms are available in printable or fillable form. All forms must be typed and filled out completely. All required information for the form can be found on the Auditor's website.
• Only one form needs to submit with a transfer.
• All documents being presented for transfer must have the proper Conveyance or Exempt form submitted.
• Forms that are incomplete and/or have incorrect fees will not be processed and will be returned to submitter. We will not hold any type of document.
• Please call the Auditor's office if you have any questions before bringing in your transfer. Thank you in advance for your compliance.

Legal Advise:

Pursuant to Ohio Revised Code § 4705.01, Lorain County Auditor's Office employees cannot fill out Conveyance or Exempt forms, nor give advise as to how to fill out these legal forms. Auditor's employees are also prohibited from preparing conveyance documents, including deeds, and do not give advise about these documents. We encourage you to contact local title companies or attorneys to answer legal questions and prepare your documents.

Mailing Documents:

As of November 1, 2012, the Lorain County Auditor’s office will no longer accept the transfer or conveyance of real property or a manufactured home via U.S. Postal Service. 2012 Special Notice

Downloadable conveyance (transfer) forms

Electronic Filing (E-Filing):

Lorain County accepts conveyances via electronic filing (e-file). Documents submitted by e-file must follow the same rules as paper documents, and a subject to the same review. Click the link below to view the list of accepted e-file vendors.

E-File Vendor List

E-File Rules for Lorain County Auditor

• 2023 Transfer Reports
• 2022 Transfer Reports
• 2021 Transfer Reports
• 2020 Transfer Reports
• 2019 Transfer Reports
• 2018 Transfer Reports

License Requirement

According to Ohio Revised Code Chapter 5743, anyone who distributes, stores, or sells (both wholesale and retail) cigarettes within the state of Ohio is required to have a Cigarette Dealer's License. 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. Cigarette licenses are to be displayed near the product being sold for easy inspection.

Click Here to Download the Retail Cigarette License Application 

Other Cigarette Forms - State of Ohio Tax Forms Site

License Fee

A Cigarette Dealer’s License may be obtained at the County Auditor’s Office for a fee of $125.00 for a retail license. To obtain a retail cigarette dealer’s license you must also have a Vendor's License. The cigarette wholesale license is now sold directly by the State of Ohio for a fee of $1,000.00.

License Location

• 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 on the License. One license is good for only one location.
• Any person who employs the use of a motor vehicle to convey a supply of cigarettes from place to place or for the purpose of offering such cigarettes for sale must obtain a license for each vehicle and in each county in which any such vehicle is used.
• In the event that a business moves, or the business is sold, or an individual or partnership incorporates it's own business, or a partnership or corporation is dissolved, the cigarette license issued to a dealer prior to the occurrence of any such event may not be used.

License Transferred

A cigarette dealer’s license (retail) may be transferred to a different business or person within the same county, by filing an application with the County Auditor's Office and payment of a $5.00 fee.

License Renewed

Retail Licenses are renewed on or before the fourth Monday in May through the County Auditor's Office. If the application is filed after the fourth Monday in May, the license fee required to be paid shall be prorated to the amount for the remainder of the license year. Wholesale Licenses are renewed directly by the State of Ohio. 

If you have questions please call the Lorain Auditor's Office at 440-329-5243

Lorem ipsem

Before a license is granted or renewed in the County under Ohio Revised Code section 4737.05 to 4737.12, the Sheriff of each county shall inspect the scrap yard within his respective jurisdiction to determine if it complies with the Ohio Revised Code. (Within a municipality this would be by the Chief of Police).

The Sheriff shall submit a written report of such examination to the County Auditor of the county where such scrap yard is located.

The Sheriff, for the purpose of these examinations, shall have free access to the grounds and buildings used for or proposed to use in the conduct of the scrap yard activity by the applicant or the licensee.

Initial Scrap Yard License - $25.00 fee

Initial License Application

Annual Scrap Yard License Renewal - $10.00 fee

Renewal License Application

Ohio Revised Code Links:

• 4737.05 Licensing of junk yard definitions.
• 4737.06 Prohibiting operation of junk yard without license.
• 4737.07 Issuance of license.
• 4737.08 Application information.
• 4737.09 Maintaining fence.
• 4737.10 Inspections.
• 4737.11 Enforcement.
• 4737.12 Determining unzoned industrial areas adjacent to interstate and primary systems.

Helpful Information

• Ohio County Sales Tax Rates
• Starting a Business Road Map
  

Every Ohio retailer (vendor) making taxable retail sales must obtain a vendor’s license, collect sales tax, file tax returns with payment of tax collected and maintain complete records of transactions.

Effective September 6, 2012 H.B. 508 amended Ohio Revised Code 5739.17 to reduce the types of vendor’s licenses to regular county and transient.

Regular Vendor’s License

Issued by the County Auditor to vendors with a fixed place of business in Ohio. Vendors must have one regular vendor license for each sales location. Application fee of $25.00 – No Annual Renewal

Application for Regular Vendor's License (ST 1)

Transient Vendor’s License

Issued by the Ohio Department of Taxation to vendors who transport stock of goods to temporary places of business or exhibits in a county where they have no fixed place of business in order to make sales. Application fee of $25.00 – No Annual Renewal

Ohio Dept. of Taxation Vendor's License Information

Ohio Dept. of Taxation Vendor License Applications & Filing Requirements

Application for Transient Vendor's License (ST 1T)

Is A Vendor's License Transferable?

You must have an active regular vendor’s license for each fixed place of business from which taxable retail sales are made. A regular vendor's license, which is issued by the County Auditor to cover a fixed place of business, may be transferred from one existing business location to another when you move an existing business to a new location within the same county. If the business location is being moved to a different county, a new regular vendor’s license must be obtained from the County Auditor of the different county. A vendor who is moving an existing business to a new location within the same county and wishes to transfer the existing regular vendor’s license must submit a transfer application. These applications can be obtained at the County Auditor’s Office, 330.287.5444, or at the Ohio Department of Taxation, 1-800-282-1782. If approved, the Department of Taxation will update its file, issue a transfer license, and advise the County Auditor. There is no fee for transferring a regular vendor’s license from one location to another within the same county.

• Any change in ownership (sole proprietor to partnership, partnership to corporation, corporation to sole proprietor, partnership to sole proprietor, etc) requires a new license.
• A change in mailing address does not require a new license.
• If you are required to obtain a new vendor’s license due to a change in ownership or location, a final return must be filed within fifteen days of the last day of business under the original vendor's license.

How Do I Cancel A Vendor's License?

If a vendor stops making taxable retail sales, a final return must be filed and all taxes must be paid within 15 days of the final sale. Vendors must complete the space provided on the final return, indicating the last day of business.

Filing Sales Tax Returns Online With The State

• Ohio Business Gateway
• Sales and Use Tax Electronic Filing
• Business Account Update Form
• Download the Blanket Exemption Certificate
• Electronic Filing Opt. Out Request Form
• TELEFile Instructions