County auditor explains 2024 reappraisal, how it affects Greenfield property taxes

Alex Butler, Highland County auditor, told the Greenfield Village Council on the night of the meeting that the county completed a state-mandated full reappraisal of property values for tax year 2024 and described how the process works and how it can affect individual homeowners.

Butler said the reappraisal is required every six years and that the office uses three main factors to set market value: the most recent three years of sales data in the county, the individual characteristics of each property, and cost tables that estimate what it would cost to build a similar structure today. "So, to recap, the three main factors we're looking at are the last three years of sales data, individual characteristics of each property, and cost tables," Butler said.

Why it matters: Butler said increases in market values have driven the rise in assessed values. He noted that the countywide average increase on the residential side was roughly 30 percent and that Greenfield saw a substantial increase of its own. "Some taxing districts did not see quite 30% in residential, and some taxing districts saw more. But that was just the countywide average," Butler said. He added that Greenfield had 182 residential sales that informed the village’s adjustments and that the three-year average sale price for those sales was $119,080.

How values are reviewed and appealed: Butler described a two-step review (desktop aerial review, then field visits by appraisers) and acknowledged that appraisers may miss conditions, so property owners can appeal. "Property owners do have the ability to appeal the value of their home," he said, and he pointed people to DTE Form 1 on the county auditor’s website to submit an appeal. Butler said appeals must be filed by the state deadline at the end of March.

How appraisal changes relate to taxes: Butler explained that the auditor’s office sets value but does not set tax rates. He summarized the two-part calculation: the auditor sets the appraised value, then taxing districts’ millage rates determine taxes. Butler said taxable value is 35 percent of assessed (appraised) value in Ohio for residential property and that certain credits can reduce tax liability, including the owner-occupancy credit and the homestead and disabled-veteran credits. "Of that millage, it's made up of many political subdivisions who get a piece of that pie," Butler said, noting that some levies (outside millage) are adjusted downward when values rise but inside millage is not.

Appeal and assistance opportunities: Butler said the auditor’s office mailed postcards and placed information on its website and that staff will hold a public information session at the Business Center (Community Action Business Center) in April at 7:00 p.m. to explain the reappraisal process, inside vs. outside millage, and the appeals process. He urged homeowners who believe their property is overvalued to file the DTE Form 1 and to bring documentation showing why an adjustment is warranted.

Context and next steps: Butler said the county submitted its tentative abstract to the Ohio Department of Taxation and that the department approved the submission on first review. He said the next mandated triennial update will use later sales data and that state-level policy determines the broader tax framework. "If anybody feels that their home is overvalued, grossly overvalued, I would very much welcome a phone call or a visit," he said.

Ending: Butler offered one-on-one help at the auditor’s office and encouraged residents to use the county website to find their parcel records and determine whether they already receive applicable tax credits.