1st qtr 2013 - allencountyohauditor.com

1 Tween 2008 to 2013. Comparing first quarter reve-nue for a 10 year period, 2003 to 2013 shows an overall gain of $367,820 or General Fund ExpensesGeneral Fund ExpensesGeneral Fund ExpensesGeneral Fund Expenses The total 2013 budgeted gen-eral fund expenditures ap-proved by the County Commis-sioners equal $24,723,729 In 2013, the first quarter general fund expenditures equaled $9,808,584 which is less spent or encumbered than 1st quarter 2012. Salaries and benefits in-creased $18,182 (.40%) over 2012. (con t on page 2) General Fund RevenueGeneral Fund RevenueGeneral Fund RevenueGeneral Fund Revenue The total 2013 budgeted gen-eral fund revenue equals $23,296,182.

2 The end of the first quarter shows of revenue budgeted has been received. First quarter revenue received in 2013 is $26,766 (.38%) higher than first quarter 2012. The increase in sales tax reve-nue has helped Allen County due to the reduced revenue in other areas . The first quarter 2013 revenue is higher than the same period in 2012. Currently Sales tax is 57% of the entire general fund reve-nue. Property taxes are 20% Falling interest rates have continued to hurt interest income. In 2007, during the first quarter interest income was $781,258 compared to 1st quarter 2013 of $54,510. Declining state reimburse-ments have also had an ongo-ing negative impact on county funds with a loss of 57% be-The Board of Commissioner s directed the Allen County Dog Warden step up dog tag li-cense enforcement in May.

3 This was in reaction to the increase number of dog bite calls the Dog Warden received. Per the Ohio Revised Code, the board of commissioners are responsible for dog control and oversee the dog warden operations. The county auditor is responsible for selling tags. These departments work closely together to make it as easy as possible for dog own-ers to purchase tags. The increased enforcement netted an additional 1,418 tags sold. Dog tags cost $ A penalty of $ is added for delinquent tags. The Dog Warden will continue enforcement throughout 2013. K e y F i n a n c i a l H i g h l i g h t s S P E C I A L P O I N T S O F I N T E R E S T : 1st quarter finan-cial information 1,418 dog tags sold since May 2013.

4 All properties sold at Auditor Sale Decisions made by the Board of Revision 2012 Update, values decreased in Allen County I N S I D E T H I S I S S U E : Board of Revision 2 2012 Update 2 Congratulations Corner 3 Auditor Sales 3 1st Quarter Financial Report 4 Budget vs. Actual 5 Departmental Expenses 6 D o g T a g s R H O N D A E D D Y - S T I E N E C K E R A L L E N C O U N T Y A U D I T O R Auditor News 05/23/2013 1st Quarter 2013 Allen County Clock Taxpayers may petition the Board of Revision (BOR) to review their real Property valuation (both residential and commercial).

5 The Ohio Department of Taxation pro-vides that the Complaint against valuation must be filed with the County Auditor between January 1 and March 31. After the Board reviews these petitions the Taxpayer could receive an offer of settlement letter regarding the value of the property. Or the Board may schedule a formal hearing to further review the property value. NOTICE Tax Compliance Services is a company that has sent a mass mailing to property owners in Allen County. The company is urging property owners to let them file a BOR on their behalf in order to lower property values, the company then charges 50% of any savings. Please be aware that property owners can file the BOR themselves at NO cost.

6 The owners would then receive 100% of the savings. Please note that Tax Compliance Services used last year's values rather than the updated values for this year (which generally are less). Contact our office If you have any questions regarding the BOR process. variables that influence the market value of a property other than comparable sales. These variables include amongst others, interest rates, cost of land acquisi-tion, construction and materi-al costs. On the third year update, between the six-year reappraisal cycle, the values are established based on a comparable sales evaluation. County Auditors across the state are mandated by the Department of Taxation to conduct a comprehensive county-wide reappraisal of real estate properties every six years to establish proper-ty values for tax purposes.

7 A uniform approach produces a fair estimate of what the property would sell for on the open market. There are many Allen County completed the 2012 update which was reflect-ed in calendar year 2013. Overall, values decreased Agricultural values in-creased (due to changes in CAUV soil types), while resi-dential, industrial, and com-mercial properties decreased. Table on last page represent changes in values. B o a r d o f R e v i s i o n H e a r i n g s 2 0 1 2 R e a l E s t a t e U p d a t e P a g e 2 A u d i t o r N e w s The Met on Main St. Allen County Farm Land P a g e 3 A u d i t o r N e w s Office, Jail, Juvenile Court and Juvenile Detention Center.

8 The total Judicial and Public Safety departments make up or $3,910,426 of the entire funds spent during the first quarter. These depart-ments include all the Courts and Public Safety departments. The General Legislative & All other levels of expenditures decreased compared to 2012. Actual dollars spent were $6,384,400 or of dol-lars budgeted. One of the most important local services is law enforce-ment. Allen County spent $ million or of the first quarter budget on the Sheriff s Executive departments (including utilities) spent of the first quarter budget. Comparing first quarter ex-penditures for a 10 year peri-od, 2003 to 2013 shows in-crease spending of $550,983 or See pages 4-6 for additional information.

9 The law requires the County Auditor to involve a qualified project manager in each county-wide reappraisal or triennial update . A quali-fied project manager must take a 30 hour course, pass an exam and complete at least 7 hours of continuing educa-tion in the next two years. The areas covered include: Concepts and principles of mass appraisal, Methods of data collection and data man-agement, Assessment sales-ratio study including various measures of central tendency, Traditional approaches of property valuation , including the cost approach, the sales comparison approach, and the income approach, Methods and systems for model build-ing and model calibration.

10 Congratulations go to Jane Wright and Teresa Hunsaker in the Allen County Auditor s Of-fice, real Estate Department. The are now certified Qualified Qualified Qualified Qualified Project Managers Project Managers Project Managers Project Managers after com-pleting a course with the Ohio Ad Valorem School. This was in response to a new law passed by the State Legis-latures that require the use of a Qualified Project Manager in County Appraisals. (ORC K e y F i n a n c i a l H i g h l i g h t s C O N G R A T U L A T I O N S C O R N E R Comparing 1st quarter revenue and expenditures from 2003 to revenue increased and expenditures increased A u d i t o r S a l e s The Auditor s Office held an Auditor Sale to auction 26 tax delinquent properties on May 1st.)