CAUV / Agricultural District
Agricultural District

Information for Placement of Farmland in an Agricultural District

Who May File?

Any owner of land used for agricultural production may file an application to have the land placed in an agricultural district.

Where to File? 

The completed application must be filed with the auditor of the county where the land is located. The applicant will be notified of action taken by the county auditor within 30 days of the filing of the application if the land is not within a municipal corporation or an annexation petition has not been filed. If the land for which an application has been made lies within a municipal corporation limit or if an annexation petition that includes the land has been filed with the Board of County Commissioners under Section 709.02 of the Ohio Revised Code, a copy of the application must also be filed with the Clerk of the legislative body of the municipal corporation. The legislative body is required to conduct a public hearing on the application within 30 days after the application has been filed with the Clerk. Within 30 days of the hearing, the legislative body may approve the application, modify and approve the application as modified, or reject the application.

When to File and Renewal?

The original application may be filed at any time for placement of land in an agricultural district for a five-year period. If at the end of five years, the owner decides to keep some or all of his or her land in a district, he or she shall submit a renewal application and must meet the same land requirements and use the same application process as the original application. The renewal application may be filed at any time after the first Monday in January and prior to the first Monday in March of the year during which an agricultural district terminates, for a period of time ending on the first Monday in April of the fifth year following the renewal application.

What is "Land Used for Agricultural Production?"

  1. In accordance with Section 929.01(A) of the Revised Code, land is devoted to "agricultural production" when it is used for commercial aquaculture, apiculture, animal husbandry, poultry husbandry; the production for a commercial purpose of field crops, tobacco, fruits, vegetables, timber, nursery stock, ornamental shrubs, ornamental trees; flowers or sod; the growth of timber for a noncommercial purpose if the land on which the timber is grown is contiguous to or part of a parcel of land under common ownership that is otherwise devoted exclusively to agricultural use; or any combination of such husbandry, production, or growth; and includes the processing, drying, storage and marketing of agricultural products when those activities are conducted in conjunction with such husbandry, production, or growth.
  2. "Agricultural production" includes conservation practices provided that the tracts, lots, or parcels of the land or portions thereof that are used for conservation practices comprise not more than twenty-five percent of tracts, lots, or parcels of land that are otherwise devoted exclusively to agricultural use and for which an application is filed.
  3. "Conservation practices" are practices used to abate soil erosion as required in the management of the farming operation, and include, but are not limited to, the installation, construction, development, planting, or use of grass waterways, terraces, diversions, filter strips, field borders, windbreaks, riparian buffers, wetlands, ponds, and cover crops for that purpose.

What Does Tracts, Lots, or Parcels of Land" Mean?

Tracts, lots, or parcels mean distinct portions of pieces of land (not necessarily contiguous) where the title is held by one owner, as listed on the tax list and duplicate of the county, is in agricultural production and conforms with the requirements of either 1, 2, or 3 below.

Are There Any Other Requirements?

  1. The land for which the application is made must have been used exclusively for agricultural production or devoted to and qualified for payments or other compensation under a land retirement or conservation program under an agreement with a federal agency for the three consecutive calendar years prior to the year in which application is made. Evidence must be shown on the application. If the land contains timber which is not being grown for commercial purposes the land on which the timber is growing must be contiguous to or part of a parcel under common ownership that is otherwise devoted exclusively to agricultural use.
  2. If the total amount of land for which application is made is less than 10 acres, there is an additional requirement that the applicant submit evidence with his application that the activities conducted on the land have produced an average yearly gross income of at least twenty-five hundred dollars over the three years immediately preceding the year in which application is made or that the land will produce an anticipated annual gross income of that amount.
  3. Evidence of annual gross income may be satisfied by attaching to the application form a short statement stating the number of animals by species and anticipated market value, number of acres of crops to be grown, their expected yield and price per bushel or similar specific information.

Is There a Penalty for Early Withdrawal?

Land removed from this program before the 5-year enrollment period is subject to penalty, per Section 929.02(D) of the Ohio Revised Code. See County Auditor's Office for details on how the amount of the withdrawal penalty is determined.

Appeal of Application

The applicant may appeal the denial of the application to the court of common pleas of the county in which the application was filed within thirty days of the receipt of the notice denying the application. When the land lies within a municipality the applicant may also appeal a decision to modify or reject an application to the court of common pleas of the county in which the application was filed within thirty days of the receipt of the notice of modification or rejection. In addition, the applicant may withdraw an application modified by a legislative body if he or she disapproves of the modifications.


If you have questions regarding the Agricultural District please call the Mercer County Auditor's Office at (419) 586-6402 x 1

CAUV Information

Current Agricultural Use Valuation (CAUV) is a property tax preference for agricultural land that values land based on its current agricultural use and capacity, not its full market value. This policy aims to provide a lower tax rate for working farms.

For land to qualify for Current Agricultural Use Valuation (CAUV) it must:

  • Be devoted exclusively to agricultural use for the three calendar years prior to the year-end of filing the application, OR
  • Must total not less than ten (10) acres, or not less than eleven (11) acres if it includes a House Lot or Barn Lot

OR

  • If less than ten (10) acres, the property must produce an Average Yearly Gross Income of at least twenty-five hundred dollars ($2,500) as stated on an IRS Schedule F (Farming Income) Form, or valid evidence of anticipated income of that amount, 

OR

  • The land must be devoted to, and qualified for, payments (or other compensation) under a land retirement or conservation program under an agreement with a federal government agency.
  • For more information, please review the CAUV Guidelines

Land converted from agricultural use is subject to a recoupment charge equal to the amount of the tax savings on the converted land during the three years immediately preceding the year in which the conversion occurs.

CAUV Renewal Applications are Due by the First Monday in March of each year. 

CAUV Resources

For more details, please refer to the 5713.30 of the Ohio Revised Code or if you have questions regarding the CAUV Program please call the Mercer County Auditor's Office at (419) 586-6402.

Board of Revision (BOR)
Board of Revision (BOR)

Notice:  Complaints for the 2023 tax year may be submitted between January 1, 2024, and March 31, 2024.  Be sure to review the Rules of Procedure before filing a complaint.

Overview

The Board of Revision includes the Mercer County Auditor, the Mercer County Treasurer, and the Chairman of the Mercer County Board of Commissioners. By statute the Auditor serves as the secretary of the Board.

Taxpayers and other parties including local school boards may petition the Board of Revision to seek a review of Real Property or Mobile Homes that are taxed like real estate.  While complaints are typically for a review of the valuation of the Real Property or Mobile Home, complaints other than market value may include requests for review of CAUV determinations or review of Real Property classifications.

Complaint forms for the Board of Revision must be submitted to the Auditor annually between January 1 and March 31 for the prior year’s valuation.  Notices to complainants will be sent by certified mail.

For further information, please contact the Real Estate Department at (419) 586-6402 x 1

Federal Holidays
Courthouse Holidays

Ohio Revised Code Section 325.19

Closing Date                                                                      Holiday Observed

January 01, 2024                                                               New Year's Day (Monday)

January 15, 2024                                                               Martin Luther King Jr. Day (Monday)

February 19, 2024                                                              Presidents' Day (Monday)

May 27, 2024                                                                      Memorial Day (Monday)

June 19, 2024                                                                     Juneteenth (Wednesday)

July 04, 2024                                                                      Independence Day (Thursday)

September 02, 2024                                                         Labor Day (Monday)

October 14, 2024                                                                Columbus Day (Monday)

November 11, 2024                                                             Veterans Day (Monday)

November 28, 2024                                                           Thanksgiving Day (Thursday)

November 29, 2024                                                           Thanksgiving Holiday (Friday)

December 25, 2024                                                           Christmas (Wednesday)


Data Downloads
GIS

Layers available for download

Real Estate Database

Updated 6/6/24

Microsoft Excel file that contains most of the important fields from the Real Estate Database.

1st Row contains field names.

Tax Settlement Reports
Homestead Exemption
Homestead Exemption
Homestead Exemption

Homestead Exemption

Property Tax Relief for Senior Citizens and the Disabled

  • In 2014 a newly expanded homestead exemption program was signed into law that provides property tax relief to qualified senior citizens and permanently and totally disabled Ohioans.
  • Qualification for the Homestead Exemption is based on an Ohio adjusted income level of $38,600 or less. Typically, this value will increase annually. The exemption offers eligible homeowners the opportunity to shield up to $26,200 of the market value of their homestead (a dwelling and up to one acre of land) from property taxation. For example, if a home is valued at $100,000, the property tax will generally be billed as if the home were valued at $73,800.
  • The homestead exemption is available to all homeowners aged 65 and older, and all totally and permanently disabled homeowners. (For disability details, see below).

Permanent Disability

Permanent and Total Disability means a person who has, on the first day of January of the year for which the homestead exemption is requested, some impairment of body or mind that makes him/her unfit to work at any substantially remunerative employment which he/she is reasonably able to perform and which will, with reasonable probability, continue for an indefinite period of at least twelve months without any present indication of recovery, or has been certified as permanently and totally disabled by an eligible state or federal agency.


FILING DEADLINE NOTICE:

The Deadline to file for the 2023 Tax Year for the Homestead Exemption program for Senior Citizens (65 years of age or older, or permanent and totally disabled) is December 31, 2024.

We are taking applications for the 2023 Tax Year payable in 2024 so if you turned age 65 anytime during 2023 and are the deeded homeowner you may file an application.


If you have further questions, please visit the State of Ohio Information on site or call our office at: (419) 586-6402

Manufactured Homes
Manufactured or Mobile Homes

Manufactured Homes:

  • Under Ohio Law Owners of manufactured homes (house trailers) are responsible to register their homes with the County Auditor for tax purposes. The Auditor's Office assesses each manufactured home. Tax Bills are sent to each owner semi-annually. This tax is distributed back to the local taxing districts in the same manner as the real estate taxes.

Methods of Taxation:

Depreciation Method:

This method was used for all manufactured homes prior to January 1, 2000. The sale price of the home is reduced to 80% for furnished or 95% for an unfurnished home. A depreciation of 5% per year is applied to this reduced sales price until the maximum allowed depreciation of 35% for furnished or 50% for unfurnished homes is reached. This depreciated amount is then multiplied by 40% to create the assessed (taxable) value. The assessed value is then multiplied by the full tax rate to determine the amount of annual taxes, which are billed semi-annually. Manufactured homes titled prior to January 1, 2000 may stay on this method, or may choose to change to the new Appraisal method.

Appraisal Method:

A Manufactured home purchased after January 1, 2000 will be taxed using the Appraisal method like real estate. The value of the home is multiplied by 35% to create the assessed (taxable) value. This value is then multiplied by the effective tax rate to determine the amount of tax that will be billed semi-annually. These homes are reappraised in the county-wide reappraisal mandated by the state.

Manufactured homes taxed under this method may also be entitled to a 10% rollback, and a 2.5% reduction of the annual taxes.

To Convert to Appraisal Method of Taxation:

Manufactured homes titled prior to January 1, 2000 may choose to convert to the appraisal method. However, you may only convert once. A conversion form available at the Auditor's office must be completed and all taxes must be paid prior to the conversion. All manufactured homes titled after January 1, 2000 are automatically under the appraisal method.

To Convert a Manufactured Home to Permanent Real Estate:

Manufactured Homes titled prior to January 1, 2000 are taxed on a Depreciation Schedule created by the State. Those titled January 1, 2000 or later are taxed "like" real estate. The requirements to convert any Manufactured Home to permanent real estate are:

  • The Land Owner & the Manufactured Home Owner must be the same.
  • All Towing Apparatus (wheels & tongue) must be removed.
  • The Manufactured Home must be placed on a Permanent Foundation below the frost line.
  • The Manufactured Home Taxes must be paid in full through the current year.
  • The Original Title must be Surrendered to the Auditor's Office (a memorandum is not acceptable), any Liens must be cancelled. The Auditor's Office will then forward the Title to the Clerk of Courts Auto Title Department with a letter indicating that this manufactured home is now converted to Real Estate. The home will now be appraised as real estate in the county wide reappraisal, and taxes will be billed in the regular real estate billing cycle.

To Transfer a Manufactured Home Title:

  • The Auditor's Office must be notified that the Title is Changing Ownership and must stamp the title before transfer. Titles notarized from January 1, 2000, and later will pay a conveyance fee of $3.50 per thousand in the Auditor's Office (the Manufactured Home will be Taxed Like Real Estate).
  • Manufactured Home Conveyance Form -or- Manufactured Home Exemption Form must accompany the Title being transferred.
  • The Taxes Must Be Paid in Full (through the current year) at the Treasurer's Office (Room 201). The Title will be stamped by the Treasurer to show that the taxes are paid.
  • The Title is taken to the Mercer County Auto Title Office to complete the Transfer of Ownership with a new Certificate of Title.

To Relocate a Manufactured Home:

  • A relocation notice is required for any manufactured or mobile home that has been subject to taxation and is moved on the public roads from one address to another within Ohio. The relocation permit is obtained from the County Auditor’s Office in the county where the home is located. All manufactured home taxes and a $5.00 fee must be paid before issuance of the permit.
  • The relocation notice is a one-foot square yellow sign. It contains the name of the homeowner, the registration or serial number, and the address and county to which the home is being moved. It must be attached to the rear of the home when it is being moved on the public roads.
  • If the County Auditor determines that a manufactured home has been moved without a relocation notice as required, a penalty of $100 will be imposed upon the owner of the home and upon the person who moved the home. If the penalty on the owner is unpaid, the penalty constitutes a lien on the home and will be added to the manufactured home tax duplicate for collection. ORC 4503.061 

If you have questions, please call the Auditor's Office at: (419) 586-6402 ext. 1

Public Records Policy
Public Records Notice

 Public Records Notice

This notice is designed to describe the basics of the public records policy for the Mercer County Commissioners, their departments and the elected official offices that chose to adopt it.  It is not the entire policy.

The Mercer County Commissioners follow Ohio law in responding to requests for public records.

This office will provide copies of any public record of this office that must be provided by law. Because of the nature of the work of this office, some of the records that may be public must be reviewed by a prosecutor prior to its release to ensure that non-public records and information are protected.  Such a review will take time but will be done as promptly as possible.

If your request is for a record held by another office known to us, we will attempt to direct you to the agency that can provide you with the document.

In general, we will only request your identity, and a written request, or the reason for the request if that information will assist us in providing the documents requested.  You are not required to provide that information. Occasionally, Ohio law requires this information to determine whether a request can be honored under the law.

Please be aware that we are not required to create a record for you.

Please be aware that you are not permitted to make copies of the public records yourself.

If a public records request is denied, this office will provide you with a basic reason for the refusal.  A written reason will be provided only if the records request is made in writing.  Any redactions made to a document will either be clearly visible to you, or you will be told the type of information redacted.

We reserve the right to charge for the costs of copies (and any mailing costs, if applicable) of any records requested and may require those charges to be paid in advance.

We reserve the right to waive any aspect of this policy, at our sole discretion, to the extent allowed by law.

The public records policy is subject to change without notice.

Real Property Appraisal
Real Property Appraisal

When are Reappraisals Conducted?

Mercer County Auditor is mandated by the State to conduct a comprehensive county-wide reappraisal of real estate properties every six years to establish property values for tax purposes, using a uniform approach that produces a fair estimate of what the property would sell for on the open market. There are many things which influence the market value of a property besides comparable sales, such as interest rates, cost of land acquisition, construction and material costs, etc.

On the third year (Triannual) between the six-year reappraisal cycle the state issues to the county auditor percentage updates for property values based upon the current sales amounts in any given area of the county. 

      Ohio Dept of Taxation general information.

Three Approaches of Valuation:

Cost Approach

The cost approach involves estimating the cost of reproducing, or replacing, the building and site improvements. Reproduction cost looks at reproducing a replica property at a given point in time at its full current value. Replacement cost refers to the cost of reproducing improvements of equal quality, meaning that the full reproduction cost is given a functional or economic obsolescence factor to account for the current condition of the improvements. Then the estimated land value is added to the depreciated value of the buildings to reach a total replacement value.

Income Approach

The income approach is often used for commercial and industrial property. The income approach allows the property value to be based on the property's ability to generate and maintain a standard of income for the owner. This method requires the appraiser to analyze the income yields for their relative durability and relate this to the changing economic environment in the local area. This approach works well since potential buyers are primarily interested in the potential revenue and tax shelter the business will generate. A buyer will weigh the potential return on their investment when purchasing the property. For commercial and industrial vacant land, the market approach may work best.

Market Approach

The market approach involves gathering sales comparison data and relating it to the property being appraised. The appraiser must consider not only the location, but the square feet, quality, design, age, condition, usefulness, and desirability of the property when making comparisons to other properties sold in the area. The ability to generate a list of comparable sales in a given area from the auditor's sales records is very useful in this approach.


Property Class Equalization

The property classes are residential, agricultural, commercial, and industrial. Market value is the most common basis of equalization, where a residential property is not only equalized to other residential property classes, but also to all the other property classes in the area. The market value is the price an informed person is willing to pay in an arm's length sale for the property. The appraiser must estimate a reasonable price for the property by taking into account all the different property classes and their potential sales value. In this way all property classes are equalized in a mass appraisal.


Independent Sources that May Help Indicate Real Property Value

(to help property owners know they are being treated fairly)

  • Recent sales amounts of similar homes in your immediate neighborhood.
  • Asking price of homes for sale in a similar neighborhood within a reasonable proximity to your neighborhood.
  • Realtors can often offer a good indication of market values for properties. (Sometimes the Realtor's listing books can be of help in comparing a certain neighborhood)
  • Independent appraisals done for banks making mortgage loans or estate settlements. (Note: These can be very conservative to protect the bank's interests or to minimize estate taxes)
  • Insurance value amounts for coverage on the house, if this amount is updated annually. (Note: Be sure to look at the "Replacement Value" line instead of reproduction cost at the time of the loan)
  • Home equity loan appraisals. (These too may be conservative)
  • The total cost to build your new home (including the cost of the land, septic/sewer, well/water, landscaping, and driveway). (Note: The market value is not reduced for savings due to owner participation in construction)

     

 If you have questions, please call the Auditor's Office at: (419) 586-6402 ext. 1

Staff Directory
Staff Directory

The Auditor’s Office Departments are located in several rooms within the Courthouse.

Office Phone (419) 586-6402

Real Estate Dept. fax (419) 586-9425

Budgetary/Administrative Dept. fax (419) 586-4751


  • Room 104 – Auditor: IT Dept.
  • Room 105 – Auditor: Administrative
  • Room 106 - Auditor: Budgetary
  • Room 109 – Auditor: Weights & Measures
  • Room 207 – Auditor: Real Estate, Dog Tags, Vendors Licenses, Homestead, etc.
  • Room 209 – Auditor: Tax Mapping


ADMINISTRATIVE (Room 105)

Randy Grapner, Mercer County Auditor

Laura Pease, Administrative Assistant 


BUDGETARY STAFF (Room 109)

Lauren Baucher, Chief Deputy of Budgetary

Marilou Slone, Deputy of Budgetary

Carly Kaup, Deputy of Budgetary


REAL ESTATE STAFF (Room 207)

Sara Scott, Chief Deputy of Real Estate

Kelly Pfeffenberger, Deputy of Real Estate

Kelly Shaffer, Deputy of Real Estate


TAX MAP STAFF (Room 209)

Janell Weiss, Tax Map Coordinator


IT STAFF (Room 104)

Todd Highley, Data Systems Manager


Michael Birt, Information Technologist 1

Rafeal Bravo, Information Technologist 1


WEIGHTS AND MEASURES STAFF (Room 106)

Doug Eshelman, Deputy of Weights and Measures 

Weights and Measures
Weights and Measures

The Weights and Measures Department is responsible for:

  • Test gas pumps and store scales to make sure they’re accurate.
  • Inspect goods sold by weight to protect consumers from paying for packaging.
  • Conduct store sweeps to ensure that advertised prices ring up at the register.

A Weights and Measures approval seal lets consumers know that our inspector has tested a measuring device (for example, a gas pump or store scale) and found it to be operating correctly. Devices that cheat customers are taken out of service until they are repaired. Only devices that pass our tests receive a seal.

Our seal is good for 12 months. That means if we seal a device in December, you'll see the previous year's seal on that device for the following 12 months. If you spot a seal that's two years or more out of date, please make an online report or call 419-586-4751 ext.5113.

Weights and Measures Complaint Form

Email attachment to Doug Eshelman


Contact Information:
Doug Eshelman
101 N Main St., Room 109
Celina, Ohio 45822
(419) 582-6402
(419) 586-4751
[email protected]

Tax Map Office
Welcome to Tax Map

The Tax Map Department is responsible for the following:

  • Review of legal descriptions in conveyance documents
  • Survey and subdivision review
  • Maintaining the county Tax Map
  • Creating, updating & publishing county GIS data
  • Road address assignment
  • Providing lot split information

Please send legal description preapproval requests, draft surveys, and geodata requests to [email protected].

Frequency requested information:


Contact Information:
Janell Weiss, PE
Tax Map & GIS Coordinator
101 N Main St., Room 209
Celina, Ohio 45822
(419) 582-6402 x2
(419) 586-9425 (fax)
[email protected]