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The Preble County Auditor’s Office plays multiple roles in the Preble County, Ohio government. In addition to being the tax assessor for Preble County, Ohio, the Preble County Auditor is the chief fiscal officer for Preble County. The Preble County Auditor does not set tax rates, but simply assesses property values, and the Ohio Tax Commissioner usually makes statistical adjustments based on those valuations. The Preble County Auditor also handles a number of tax-related duties, such as handling dog licenses, weights and measures, and vendors’ licenses. The current Preble County Auditor is Lavon Wright.
Preble County is a medium county located in Ohio. At the 2010 Census, the population of Preble County was 42,270. The County seat of Preble County is Eaton. Preble County contains the cities, villages, communities, or towns of: Eaton, College Corner, Camden, Eldorado, Gratis, Lewisburg, New Paris, Verona, West Alexandria, West Elkton, West Manchester, Dixon, Gapser, Gratis, Harrison, Israel, Jackson, Jefferson, Lanier, Monroe, Somers, Twin, Washington, Lake Lakengren, Brennersville, Brinley, Browns, Campbellstown, Cedar Springs, Dadsville, Ebenezer, Enterprise, Fairhaven, Gettysburg, Greenbush, Hamburg, Ingomar, Morning Sun, Muttonville, New Hope, New Lexington, New Westville, Sugar Valley, and Talawanda Springs. If you have questions about whether your property is located in Preble County and do not see the name of your city, town, or township on this list, you can contact the Auditor for more information.
In Ohio, the County Auditor is the chief fiscal officer for their county, and performs several tax and revenue related functions. The title of auditor is somewhat misleading, because the Preble County Auditor does not actually audit anyone. Instead, while the Preble County Auditor complies with all applicable state statutes and regulations and is responsible for seeing that Preble County’s funds are spent legally and that tax revenues are distributed properly, it is actually the Auditor of State that is responsible for auditing anyone.
The primary responsibility of the Preble County Auditor is as a tax valuation assessor. It is the Preble County Auditor’s responsibility to have each parcel of real estate valued at market value every six years. In order to determine real market value of all of the county’s property, the Preble County Auditor is charged with discovering, listing, and valuing real property for tax purposes.
In addition to tax valuation assessment, the Preble County Auditor handles several other tax or fee related issues for the county. These tasks include those clearly related to tax valuations, such as homestead exemption applications, owner-occupancy tax reduction, and the current agricultural use valuation program. In addition, the Preble County Auditor handles several things that are linked to governmental business fees or permitting, including the vendor’s licenses for regular businesses, and tax-exempt applications from governmental or non-profit organizations. The Preble County Auditor is also the Sealer of Weights and Measures for Preble County.
The county auditor does not do the job in isolation, but functions as part of the Board of Revision, which is responsible for ruling on property assessments prior to the issuance of the county’s real estate tax list. The Preble County Auditor the permanent Secretary of the Board of Revision; the County Treasurer and the President of the Board of Commissioners are also on the Board of revision.
In order to understand real property value assessments, it is important to understand what real property is and how it differs from personal property. Real property includes land and improvements to land. Improvements refers to houses, outbuildings, office buildings, warehouse, and other permanent structures on land. Improvements also includes other permanent, affixed improvements, such as fences or swimming pools. Personal property includes non-permanent alterations to real property.
In Ohio, the valuation of real property depends on two factors: determination of fair market value and application of the state’s property tax equation. Fair market value refers to the price a willing buyer and seller would agree upon in an open market, and can be calculated in a number of ways including looking at the sales price of comparable real estate.
However, the fair market value is not the number used for the purposes of tax assessment and collection. Instead, the County Treasurer collects taxes based on property value and current tax rates (millage). The State of Ohio has authorized the following formula for the calculation of property taxes: Market Value x 35% = Assessed Value. Assessed Value X Tax Rate/ 1000= Current Real Estate Tax/Year. Current Tax x Reduction Factors= Reduction Credits. Current Tax- Reduction Credits = Tax Subtotal. Tax Subtotal – Non-Business Credit = Net Taxes Per Year. Net Tax + Special Assessments (is applicable) = Total Taxes Per Year. Total Tax / 2 = Current Half Tax Due
In Ohio, the County Auditor is an elected position. County Auditors serve for a term of office of four (4) years. The County Auditor does not have to meet educational qualifications before taking office, but must give a surety bond for faithful discharge or his or her duties. Once elected, the County Auditor must complete a total of 24 hours of continuing education in courses approved by the County Auditors Association of Ohio. These courses include at least 16 hours of continuing education courses during the first year of his or her term and another eight hours by the end of the four-year term. The current Preble County Auditor is Lavon Wright.
You can reach the Preble County Auditor during business hours, which are Monday-Friday 8:00am-4:00pm:
Preble County Auditor’s Office
101 East Main Street
Eaton, Ohio
P.O. Box 361
Eaton, Ohio 45320-0361
Phone:937-456-8148
Fax:937-456-8108
Email:lwright@prebco.org
Website: http://www.preblecountyauditor.org/
Lavon Wright was elected for a four-year term and is the current Preble County Auditor. The Preble County Auditor does not actually audit people, but assesses the value of real property in Preble County for the purposes of taxation, as well as being the chief fiscal officer for Preble County.