After the County Auditor has been ordered by the Ohio Tax Commissioner (through the Division of Tax Equalization) to perform a Revaluation, he/she performs several kinds of statistical analyses of property values in the county.

The first step in the process is analyzing the arms-length sales that have taken place in the county during the last three years. This sales analysis illustrates the average percentage by which values in the county have increased or decreased during that period.

After the original sales analysis is complete, the County Auditor then runs statistical reports for the various neighborhoods throughout the county. The results indicate the neighborhoods in which values are increasing or decreasing at either a faster or slower rate than is average for the county.

After analyzing these reports, the Auditor determines the neighorhoods which need property values increased or decreased so the county, as a whole, will meet the Division of Tax Equalization's (DTE) valuation requirements.

To view a list of laws about Ohio's valuation process, Click here