Ashland County Auditor's Visit
The adventure continues. 12/13/25
This week I visited Cindy Funk at our Ashland County Auditor’s office.
What does the Auditor do? Let’s find out together.
When we think of the Auditor’s office, the first thing that comes to mind is our property taxes. Ohio law mandates a reappraisal of or properties every 6 years with an update every 3. Also under Ohio law, the Auditor cannot raise or lower property taxes. Property taxes are determined by the budget requests of each Governmental department and by what issues and levies the people voted on. Property taxes are calculated on 35% of a property’s fair market value (although it feels like 150%) Even though it doesn’t seem like it, Ohio law limits the amount of taxation without a vote of the people to what is known as the “10 mill limitation” ($10.00 per $1,000 of assessed valuation). Any additional real estate taxes for any purpose must be voted by county residents. Your “tax rate” is an accumulation of all these levies and bond issues. Special Assessments are not part of your real estate tax, but are included as a separate item on the real estate tax bill. These could include such items as ditch assessments, improvement levies such as street paving, curbs, lighting, sidewalks and sewer or water lines.
I asked Cindy about how she would suggest that we address our soaring property taxes and I’ll tell you what she said in a little bit.
Some of you remember in 2006 when property values went up substantially and then, predictably, taxes rose with them. Then, in 2009 the Housing market collapsed and many people where upside down in their mortgages. The taxes went down some because of valuations but the tax rates stayed the same. When property values went back up, here came the tax increases again. I point this out because the same thing has happened in the past 3 or 4 years to our property valuations. This rate of increase far outstripped the rate of inflation. A property that would have sold for $150,000 in 2019 is suddenly “worth” $225,000. People who have owned their house for any length of time look at this and say “maybe we should sell our house, look how much it’s worth now.” The problem is, where are they going to go? Any house or condo that they might buy is also overpriced accordingly. How does this affect our taxes? Well, if the taxes are directly tied to wild appreciations in property “values” instead of adjusted for inflation, that is a lot of the problem. Thankfully, there is some movement at the Statehouse in the guise of a few bills:
HB 186 (Inflation Cap & Credits): Establishes an inflation cap for school district property tax increases and expands homeowner credits, saving billions over three years.
HB 129 (20-Mill Floor Fix): Closes loopholes in the school funding formula's 20-mill floor, preventing automatic tax spikes.
HB 335 (Inside Millage Cap): Limits how much local governments can raise property tax revenue without a vote to the rate of inflation.
HB 309 (Local Control): Empowers county budget commissions to trim excessive millage rates.
Further explanation can be found here:
Apparently Governor DeWine did indeed sign all four of these bills in late November so hopefully we see the results soon. One bright spot is that one of the bills has an initiative that includes an appropriation holding Ohio school districts harmless for actual losses over this appraisal period compared to their current property tax collections, which will help schools that are not up for reappraisal or reevaluation this year offset any actual revenue losses. Again, here’s hoping. Another is that, in one these bills (HB 309) there is a proposal to shift some local control back to the Counties. It says “County budget commission” on the State’s website. I hope this could mean County Commissioners, or, at least, a body where the Commissioners have some control or influence. I, for one, am tired of the State of Ohio ramming down our throats their edicts and proclamations for we out here in fly over country have to follow with no say or recourse.
OK, what did Cindy Funk, our Auditor, suggest for the State to implement to lower property taxes?
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Increase homestead exemption dollar amounts.
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Do away with the 20 mill floor.
Number 2 is a complex issue. Let’s see if I can explain this. In 1977, HB 920 was enacted to protect taxpayers from unvoted tax increases when property values rise due to reappraisal. The law established "tax reduction factors" that automatically lower the EFFECTIVE TAX RATE of voter-approved levies to ensure they collect roughly the same amount of revenue as when they were first passed. But, the 20-mill floor is a primary exception to HB 920. State law prevents a school district's combined effective rate for general operating expenses (which includes a base 10 mills that do not require voter approval, plus certain voted levies) from falling below 20 mills. For school districts that are "on the floor" (the majority of Ohio districts), the REDUCTION FACTORS STOP applying once the 20-mill threshold is reached. A district on the 20-mill floor cannot reduce the rate further, so property tax collections from those 20 mills increase proportionally with the property's rising value. This results in an unvoted property tax increase for homeowners in those districts. Also, Cindy told me that any “emergency” levies that are put on aren’t subject to the 20 mill floor and are in addition to it.
Now, I’m not anti school, my oldest daughter is a teacher. The kids are our future. I have some reservations about some of the curriculum being taught in some cases, but that is a discussion for another time. I just ask efficiency and good stewardship with the dollars we taxpayers hand them.
Other general suggestions are, take advantage of any Homestead exemptions and Disabled Veterans Expanded Homestead Exemption. I won’t go into this here as this article is already too long, but property taxes are a hot button issue in the State. Also, be careful that any “improvements” to your property are repairs and are assessed as such. If they are actually additions or improvements (you pave your gravel drive instead of just putting new stone on it) they will be assessed as improvements.
So, what else does the County Auditor do? Dog licenses, weights and measures (this includes making sure the gas pumps deliver the amount of product that you are paying for), scales in stores, and believe it or not firewood quantities (In Ohio the legal measurement for fire wood is by the “cord.”) County financial reports, handling monies received from State and federal sources, and watching over County Government as far as the following:
Issuing a certificate when the local government wants to borrow money assuring that the debt of that government does not exceed what is allowed by Ohio law; Preparing a certificate of estimated resources on behalf of local governments to assure that the local governments do not spend more than they can expect to receive; Distributing taxes to local governments including: real estate, property, cigarette, gasoline, motor vehicle, and other taxes; and Consulting, advising, and assisting local governments and county departments on proper accounting procedures.
So, as you can see, The Auditor’s office is a VERY important office in the County and does far more than the average person suspects. Cindy has a very qualified and friendly staff that is always willing to help and answer questions.