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Auditor

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1. Will I qualify for the Homestead Exemption program for Tax Year 2024 collected in Calendar Year 2025?

If you answer yes to all of the following questions, you may qualify for the Homestead Exemption program for Tax Year 2024 collected in Calendar Year 2025:

- Will you own and occupy the homestead as the applicant’s domicile on January 1, 2024?

and

- Will you reach age 65 during calendar year 2024?

or

- Will you be certified totally and permanently disabled as of January 1, 2024, regardless of age?

or

- Will you be a surviving spouse of a qualified homeowner who was receiving the Homestead Exemption at the time of death, and who was at least 59 years of age on the date of their spouse’s death?

and

- In calendar year 2023, will your income be $38,600 or less on your Ohio Income Tax Return (Line 3)?  (Includes both the applicant and the applicant’s spouse’s combined incomes).

2. Will I qualify for the Homestead Exemption program for Tax Year 2023 collected in Calendar Year 2024?

If you answer yes to all of the following questions, you may qualify for the Homestead Exemption program for Tax Year 2023 collected in Calendar Year 2024:

- Will you own and occupy the homestead as the applicant’s domicile on January 1, 2023?

and

- Will you reach age 65 during calendar year 2023?

or

- Will you be certified totally and permanently disabled as of January 1, 2023, regardless of age?

or

- Will you be a surviving spouse of a qualified homeowner who was receiving the Homestead Exemption at the time of death, and who was at least 59 years of age on the date of their spouse’s death?

and

- In calendar year 2022, will your income be $36,100 or less on your Ohio Income Tax Return (Line 3)?  (Includes both the applicant and the applicant’s spouse’s combined incomes).

3. Do I qualify for the Homestead Exemption program for Tax Year 2022 collected in Calendar Year 2023?

If you answer yes to all of the following questions, you may qualify for the Homestead Exemption program for Tax Year 2022:

- Did you own and occupy the homestead as the applicant’s domicile on January 1, 2022?

and

- Are you at least 65 years of age or will reach age 65 during calendar year 2022?

or

- Are you certified totally and permanently disabled as of January 1, 2022, regardless of age?

or

- Are you a surviving spouse of a qualified homeowner who was receiving the Homestead Exemption at the time of death, and who was at least 59 years of age on the date of their spouse’s death?

and

- In calendar year 2021, was your income $34,600 or less as stated on your Ohio Income Tax Return (Line 3)?  (Includes both the applicant and the applicant’s spouse’s combined incomes).

4. What do I bring with me to apply for the Homestead Exemption Program?

Proof of age for both applicant and spouse (birth certificate, driver’s license or passport). Proof of ownership (deed or tax bill). This also includes copies of any contracts, trust agreements, life estates or other documents that identify your ownership interest in the home. If you are under 65 and applying based on disability, bring proof of disability such as an award letter from social security or worker’s compensation, or a doctor’s certificate of disability. Ohio Income Tax Return (applicant and the applicant’s spouse.) Non-filers must fill out DTE Form 105H.

5. What is an applicant's domicile?

An applicant can have several residences, but only 1 domicile. This is the applicant’s legal home and permanent residence. It controls a state’s income taxing jurisdiction and where an individual may vote.

6. What is the purpose of tax levies?

The purpose of tax levies is to generate dollars for various operations of a jurisdiction, such as schools, general operations, police, fire or debt service.

7. Why did my CAUV value change?

The values on soil types are determined by the Ohio Department of Taxation and given to all counties in the State of Ohio. The CAUV soil rates are updated every 3 years. An update occurred in Tax Year 2023, collected in 2024. The next update will be for Tax Year 2026 collected in 2027.  You cannot protest the CAUV values. You do have the option to appeal your property’s market value by filing a Board of Revision Complaint Against the Valuation of Property.

8. What is a Revaluation?

The primary purpose of a revaluation is to provide equalization between all property owners as well as between all classes of property. Ohio law requires a revaluation to be completed every six years. Please visit the Reappraisal page for more information.

9. I didn’t do anything to my property and I didn’t sell it, why are you changing my value?

Under the direction of the Ohio Department of Taxation, the Mahoning County Auditor must review and reappraise all property in Mahoning County every six year even if you did not improve or sell your property.  The objective is to appraise all properties at Fair Market Values, which is the price a willing seller would receive from a willing buyer.  Your property is an investment of which the value of such investment changes over time as supply and demand change in the real estate market.

10. If my market value increased in the Revaluation, will my taxes increase by the same percentage?

No. Passed in 1976, the Ohio legislature enacted property reform known as House Bill 920.  Its purpose was to keep inflation from increasing voted taxes.  When property values increase due to inflation, a reappraisal, or an update, House Bill 920 goes into effect.  The voted, or full millage, is lowered by the Ohio Department of Taxation resulting in a lower effective tax rate. The opposite is also true when property values decrease due to a reappraisal or an update.  House Bill 920 again goes into effect. The voted, or full millage, is increased by the Ohio Department of Taxation resulting in a higher effective tax rate. The only increased revenue taxing districts receive from voted levies is from the added value of new construction.

11. What if I don’t agree with the value you placed on my property?

If you do not believe you could sell your property on the open market for the amount of the county appraisal, you can appeal your value by filing a Complaint Against the Valuation of Real Property. This form can be found on the Auditor’s webpage or you can call the Auditor’s Office at 330-740-2010 to request the form by mail. Appeals may be submitted by mail or in person to the Auditor’s Office in the County Courthouse Building between January 2 and March 31 each year.  Filing this form will formally initiate the appeal process with the Mahoning County Board of Revision. Detailed information regarding the appeal process and the Board of Revision can be found here.

12. What is the deadline to file a Complaint Against the Valuation of Real Property (DTE Form) for Tax Year 2022?

The deadline for tax year 2022 was Friday March 31, 2023

13. What is the deadline to file a Complaint Against the Valuation of Real Property (DTE Form) for Tax Year 2023?

Complaints Against the Valuation of Real Property for tax year 2023 must be filed and received on or before March 31, 2024 in the Mahoning County Auditor’s Office, which is located at:

Mahoning County Courthouse
120 Market Street
Youngstown, OH 44503

This formal complaint period will not open until January 1, 2024.

14. What is the "non-business credit" on my tax bill?

The reduction on any property classed as agricultural or residential was formerly known as the 10% rollback and is now known as the “non-business credit.” However, this will no longer be a full 10% reduction since rollbacks will no longer apply to new levies that are enacted after the August 2013 election.

15. What is the "owner occupancy credit?"

This reduction was formerly known as the 2.5% rollback for those taxpayers who own and occupy their home as of January 1 of the tax year in which they apply and is now known as the “owner occupancy credit”.

16. I was receiving the Homestead Exemption on my house but I sold it and bought a different one. Do I have to apply under the new homestead exemption program and show my income?

No. For individuals who received the homestead exemption for tax year 2013 (2014 for manufactured and mobile homes) on any residence may continue to receive the homestead exemption on another residence within the state without meeting the income test currently required for the exemption, if a different residence otherwise meets the qualification of a homestead. In order to assure that an applicant has previously received the homestead exemption for the aged or disabled, certain information must be made available to the county auditor. Please obtain a DTE Form 105G from the county auditor and file with the county auditor at the time the property is purchased. You can also download a DTE Form 105G (PDF) form online.

17. How do I search for property information?

Auditor’s Property Search Instruction

18. How do I acquire a new address?

New addresses are provided by your local zoning office (see below). If you live in a municipality without a zoning office, Please contact the Emergency Management Agency for assistance at 1-330-740-2200. 700 Industrial Rd, Youngstown, OH 44509

Zoning Contact List

19. How are the soil values calculated?

View State of Ohio CAUV FAQs and Tables https://tax.ohio.gov/government/real-state/cauv

Please view the 2023 Values Information presentation here.