Owner Occupancy Credit / Stadium Sales Tax Related CreditAll owner occupied residential real property is entitled to the owner occupancy credit. The factor varies based on the number of qualifying levies in a tax district. The Hamilton County Commissioners determined that the stadium credit (a tax credit associated with the sales tax which was passed by Hamilton County voters in order to finance new stadiums) on property taxes would be contingent on the owner occupancy credit. Only those property owners receiving the owner occupancy credit are eligible to receive the stadium credit.
Abated PropertyA tool used by local governments to exempt real estate from property taxes in order to encourage economic development within the community. State statutes define the types of abatement.
  1. Community Reinvestment Area (CRA) – In political jurisdictions that utilize the abatement process, owners of real estate renovating existing buildings or constructing new buildings may receive a property tax exemption for a set period of time on the new value added to the property. The construction work must be considered “value added”, not simply maintenance work. Construction permits are the best way to document work to be considered for abatement.

  2. Urban Renewal Abatement - Owners of a new development can enter into an agreement with a local government to make service payments in lieu of property taxes. The local governments can then use these service payment amounts to finance improvements to the infrastructure associated with the project.
AcresTotal measurement in acres (43,560 sq.ft.) of a particular parcel of land.
AdditionAny structural improvement physically attached to the base dwelling.
AppraisalThe estimation and opinion of value placed on a piece of land based upon a factual analysis by a qualified professional.
Base dwellingThe main living area of a house, having common story height and basement.
Board Of RevisionA panel consisting of the Hamilton County Auditor, the Hamilton County Treasurer, and the President of the Hamilton County Commissioners or their designees set up by the Ohio Revised Code to hear appeals filed by property owners who contest their property valuation as set in the mass appraisal process. The Board has the authority to increase or decrease or make no change to the valuation. When notice is received of the Board's decision, the property owner has thirty (30) days to appeal to either the Ohio Board of Tax Appeals in Columbus or the Court of Common Pleas here in Cincinnati. If the decision is not appealed, any adjustments will either be credited to the next tax bill or a refund check will be issued.
Board Of Tax AppealsThe Ohio Board of Tax Appeals is a quasi-judicial, administrative agency, which provides taxpayers, corporate entities, and governmental entities with an independent, impartial forum in which to resolve state and local tax disputes. As Ohio's administrative "tax court," the BTA relieves an overburdened state judicial system, resolving appeals taken from decisions issued by local boards and county/state officials.
CAUV ValueCurrent Agricultural Use Value is an adjustment to the market value when land and improvements are devoted to the production of crops, fruits, timber, or the raising of livestock.
Comparable salesRecorded sales of properties similar in size, use, construction quality, age, and often located within the same submarket and used as comparisons to determine the fair market value of another piece of property.
ConveyanceThe transfer of title of land between parties.
Consolidated ValuationsThe valuation of multiple parcels of land that have been combined into a single parcel.
Conveyance NumbersConveyance numbers are assigned by the Auditor's office to all deeds on which a conveyance fee is paid. Deeds presented for transfer that are exempt from conveyance fees are not assigned conveyance numbers, only deed numbers.
Cost ApproachAn accepted valuation approach, estimating replacement cost of a structure with similar utility less measured depreciation from all sources.
Court Of Common PleasThe Court of Common Pleas of Hamilton County consists of four divisions: the General Division, the Domestic Relations Division, the Probate Division, and the Juvenile Division.
DateDate refers to the date of transfer by the Auditor. Previous sales indicate prior Auditor transfers and sale amounts.
Deed NumbersDeed numbers are assigned by the Auditor's office to all deeds presented for transfer. Deeds on which conveyance fees are paid as well as deeds on which no conveyance fees are paid are assigned numbers.
Deed Type Types of deeds or transfers.
Exempt PropertyIs property used for governmental, charitable, educational, religious, and other non-profit purposes as determined by the Ohio Department of Taxation. If the State of Ohio determines a property qualifies for exemption, a final determination document is sent from the State of Ohio Tax Commissioner to the County Auditor. No taxes are applied; however some special assessments may be charged. The State of Ohio may also determine a partial exemption where only a portion of the property is exempt from taxation.
Foreclosure After numerous legal notifications, failure to pay property taxes results in a suit being filed by the Hamilton County Treasurer and, if a judgment is obtained, a foreclosure sale of the delinquent property. The Hamilton County Sheriff holds foreclosure sales every Thursday. If not sold the first time, the delinquent parcel is offered in a second Sheriff's Sale. If not sold then, it is forfeited to the State and these properties are offered once a year, in June, at the Hamilton County Auditor's Forfeited Land Sale. For more information on the weekly Sheriff's Sale, please call 946-6400 or visit the Sheriff's website at
Front FootA land unit measure, one foot in width, taken along the street or front of the site extending the depth of the lot.
Full RateThe total of all inside and outside millage within a taxing district.
HomesteadA dwelling or a unit in a multi-unit dwelling or condominium owned and occupied as a home by an individual whose domicile is in this state.
Homestead ExemptionA state mandated reduction in Real Estate taxes for taxpayers who own and occupy their homes, are either 65 years of age or older or totally and permanently disabled.
Inside MillageThe Ohio Constitution permits local governments to levy up to 10 mills in taxes without a vote of the electorate. These levies are collectively called "inside millage" because they fall "inside" the 10-mill limit. They are also called "unvoted levies".
Interactive Voice Response (IVR)Technology that allows humans to interact with computer systems through the use of voice commands and telephone touch-tone entries.
Land Split ValuationsThe valuation of a parcel of land that has been divided into two or more parcels.
Land Use Code A three digit code denoting the most predominant use of a particular parcel of land.
** Land Use Code is for Auditor assessment purposes only. For information on zoning and legal property usage, please contact the local zoning department.
Levy A tax that a government or the voters impose. Levies are stated in mills. The levies imposed on Hamilton County real property owners fall into two general categories, inside and outside millage. Click here to link to an additional explanation of levies found in the 2000 Hamilton County Citizens Financial Report.
Limited Warranty Deed A deed in which the grantor conveys title to the grantee and agrees to protect the grantee against title defects or claims asserted by the grantor and those persons whose right to assert a claim against the title arose during the period the grantor held title to the property. The grantor guarantees to the grantee that he has done nothing during the time he held title to the property which has, or which might in the future, impair the grantee's title. Any title defect before he took possession would not be guaranteed.
Living Area The area enclosed by the outside dimensions of the heated and air conditioned portions of the house, excluding open porches, garages, and such.
Location The address of a property's actual location.
Market Improved ValueThe most probable sale price in terms of money that a structure on a particular parcel would bring in an open and competitive market with a willing buyer and seller. (See Reappraisal and Triennial Update)
Market Land ValueThe most probable sale price in terms of money of a parcel of land in an open and competitive market with a willing buyer and seller.
Market Total ValueThe most probable sale price in terms of money of the land and building on a particular parcel in an open and competitive market with a willing buyer and seller.
MillsA mill is a unit of taxation amounting to $1 for each $1000 of a property's assessed value. For example, a tax of two mills on a parcel assessed at $200,000 equals $400 (2 x $200,000/$1000) in taxes.
New ConstructionAny new structure or an addition to an existing building.
OutbuildingAny structure on a given lot that is not physically attached to the base dwelling.
Outside MillageWhen a local government wants to generate additional property tax revenues beyond the 10 mill collective ceiling, that local government must place the levy issue on the ballot and ask voters to authorize it. For this reason, these levies are also called voted levies.
ParcelAn area of land contained in a single legal description.
Parcel NumberIn this example, parcel 5990001000200 can be broken down as follows: 599 = Book; 0001 = Plat; 0002 = Parcel; 00.
Qualifying/Non-Qualifying LeviesAdditional and replacement levies passed at the November 5, 2013 election or after are considered non-qualifying levies. They are ineligible for the non-business and owner occupancy credits. Levies passed prior to November 5, 2013, as well as renewal levies, are considered qualifying levies since they qualify for the credits.
Reappraisal2023 is a reappraisal year for Hamilton County, as mandated by Ohio Law.  The Auditor's office cannot utilize its own reappraisal process; rather we are required to follow the State's process.  Every County Auditor is required by Ohio Law to value all properties in their respective County, at fair market value, twice during a six year cycle.  The cycle begins with a reappraisal and revaluation of all properties.  Three years later a triennial valuation of properties (based on sales with no physical viewing of properties) is performed; then the cycle begins again with a reappraisal 3 years later.  In Hamilton County, the last reappraisal was in 2017; followed by the 2020 triennial update; now the 2023 reappraisal; and next the 2026 triennial update.  The 2023 reappraisal, which establishes a current fair market value, includes a physical viewing of the property to verify characteristics (type of construction, number of stories, decks, porches, etc.).  A new street level image of the property is also taken as part of this process and posted on the Auditor's website.  Changes in value occur over time for many different reasons, including economic conditions, improvements to the property, or demolition of a building.  For the 2023 Reappraisal, we are obligated to establish values based on the recent real estate market.  New values will be posted to our website in December 2023 and on your January 2024 tax bill.  If you do not agree with your property's final value, you may file a complaint with the Hamilton County Board of Revision.  The Board accepts complaints each year from January 1 through March 31.  Our website's Board of Revision section,, has an explanation of the process and the applicable forms for filing next year, starting January 1.  Please keep in mind, the Board of Revision hears complaints on value, not taxes.
Reduction FactorA credit calculated on an individual levy basis and certified annually by the Ohio Department of Taxation. The calculation is based on the annual value changes as reported by tax district on the real property value abstract. As values increase due to reappraisal, the factors that are calculated result in a lower effective rate. The effect is that the levy generates the same level of tax revenue from year to year exclusive of new construction. The reverse is also true, so that a local government will collect the same level of dollars from real property taxes when property values fall.
Registered LandThe concept of Registered Land was conceived in the 19th century with the establishment of private title insurance companies. These companies guaranteed a clear title to prospective buyers of real estate. This guarantee, of course, protected lending institutions and their investors as well. This concept evolved into law with the Torrens Act in 1913 that was adopted by the State of Ohio. Under this Act, any property owner can voluntarily petition to have his land "registered". Registered Land is surveyed, and the boundaries are guaranteed correct by the state. It is also subject to specific codes set by law. The title is guaranteed by a state insurance fund against loss to the property owner from land examiner and/or Recorder errors. Adverse possession cannot be claimed against Registered Land, and property owners must be notified of any involuntary liens within a specified time. All parcels that have been registered under the provisions of this law have a document known as a Certificate of Title that shows ownership. A Registered Land Examiner approved by the court must handle most of the paper work involved with a Certificate of Title. Changes to Registered Land must be approved by the Court. There is presently more Registered Land in Hamilton County than any other county in the State of Ohio.
Sale AmountSale amount indicates the TOTAL consideration for the real property, which is the sum of the new mortgage amount, the balance assumed (if any), and cash paid (if any). A sale amount of $0 indicates that the property was exempt from conveyance fees and no consideration was paid.
SketchAn outline drawing of a structure on a parcel, showing shape and dimensions.
Sketch Identification Codes Identification codes which are most commonly used on the Residential and Sketch Screens.
Sq. Ft.Total measurement of the living area of a property based on exterior building measurements.
Special AssessmentsCharges for services provided by a taxing authority, and certified to the Auditor for collection. Services can include but are not limited to: garbage collection, sewer tap in, urban forestry, boulevard lighting, delinquent water billing, demolition charges, sidewalk repair, etc. A 3% fee is added to the certified amount by the Auditor for processing. Specific questions regarding a special assessment, and disputes over the validity of a charge should be directed to the taxing authority.
Tax Increment Financing (TIF)Allows a local government (county, municipality, or township) to divert future property tax revenue increases from a defined area or district toward an economic development project or public improvement project in the community for a set period of time. The TIF designation does not, however, change the taxpayer's obligation, nor does it change the total valuation on the taxpayer's property. A taxpayer located within a TIF district continues to make payments in an amount equal to the real property tax liability; however those tax payments go directly to the local government instead of going into the county’s general fund. Local governments with TIF properties usually enter into agreements with the local school district(s) to offset the school's loss in tax revenue resulting from the TIF.
Taxing DistrictA geographic area receiving the same tax calculations.
Triennial UpdateEvery three (3) years Ohio law requires an update of every parcel of property in order to establish a current market value. The Hamilton County triennial update will be the three year update subsequent to the 2011 reappraisal. This will take place in tax year 2014, payable in 2015. This statistical adjustment is primarily based on valid (arm's length) sales from late 2011 through October 2014 with more weight given to the most recent sales. The adjustment of value will be derived by calculating the difference between the existing appraised value and the sale price of properties within your neighborhood or governmental jurisdiction. The average and median differences will then be reconciled by our appraiser's judgment to arrive at an adjustment for your neighborhood or governmental jurisdication. This percentage will then be applied to each parcel to reflect what we determine is the current market value of that property for 2014. A valid arm's length sale of an individual property from the end of 2011 through October 2014 will result in an adjustment in value to reflect the sale price.
Valid Sale An arm's length, open market transaction as of a specific date whereby there is a willing buyer and seller, each acting in what he/she considers his/her best interest; a reasonable time is allowed for exposure in an open market; payment is made in terms of cash or comparable financial arrangements; and the price represents the normal consideration for the property sold unaffected by special or creative financing or sales concessions granted by anyone associated with the sale.
# Of ParcelsRefers to the number of real estate parcels transferred in a particular transaction. If two or more parcels are not consolidated, they are considered separate parcels for purposes of transfer. For example, if an individual sells his/her house (one parcel) with an adjoining lot that is a separate parcel, the number "2" would appear in this field as the total number of parcels transferred. If, however, the two parcels were previously consolidated into one parcel, the number "1" would appear.