Lake County auditor supports House Bill 124 to let local auditors select valid sales for revaluations

Christopher Galloway, Lake County Auditor and second vice president of the County Auditors Association of Ohio, testified in support of amended House Bill 124, which would clarify that county auditors are best positioned to determine which sales should be treated as valid for revaluation and sales-ratio studies.

Galloway told the committee that local auditor offices often have knowledge about the circumstances of a sale that a central office may not see from statewide spreadsheets: family transfers, sales that include personal property not disclosed on the conveyance form, substantial unreported renovations prior to sale, or county-specific practices such as lack of building-permit systems. He said those local data points can distort sales ratios if DTE uses a different selection of sales without accounting for local knowledge.

Under the testimony, House Bill 124 would: - Recognize county auditors' local knowledge in selecting sales that reflect true market activity; - Preserve the Division of Tax Equalization's (DTE) oversight role and its ability to ensure statewide appraisal standards and consistency; and - Retain the existing appeal route: if DTE and a county auditor cannot agree, the dispute may be taken to the Board of Tax Appeals.

Galloway said the proposal does not give auditors unfettered discretion; auditors and DTE must adhere to appraisal standards (the witness cited IAAO standards) and the change would improve valuation accuracy and fairness, which directly affect property-tax bills.

Committee members praised the testimony and emphasized that auditors live and work in the counties they value. No formal committee vote on House Bill 124 was recorded in the hearing excerpt.