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Ask Attyadvisor Your Own Question
Attyadvisor, Attorney
Category: Real Estate Law
Satisfied Customers: 7218
Experience:  29 years of experience in General Practice, Real Estate Law and Estate Law.
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I have a partially constructed home in ashtabula ohio. the

Customer Question

I have a partially constructed home in ashtabula ohio. the auditor has assessed it at $80000. I was told by his office that they did not tax incompleted homes ,but now they are taxing me. what is the ohio law?
Submitted: 1 year ago.
Category: Real Estate Law
Expert:  Attyadvisor replied 1 year ago.

Welcome and thank you for your question. All real property is taxable the question is whether the taxes are based on improved that has an occupancy permit. Is this home being built by a builder?

The property should be taxed as unimproved until the home is completed. Do you know how they are taking the real property?


"5709.01 Taxable property entered on general tax list and duplicate.

(A) All real property in this state is subject to taxation, except only such as is expressly exempted therefrom."

Customer: replied 1 year ago.
I am building the house. Builder owner. The auditor shows the house at 50%. House has no occupancy permit.
Expert:  Attyadvisor replied 1 year ago.

Is it 50% complete? First if you have no occupancy permit the builder is liable for the taxes until the property is completed. Which county is the property located in? Did you already close on the purchase pf the property?

Customer: replied 1 year ago.
The property is in Ahstabula county. Iam the owner and the builder. I think it is less than 50% complete. Ihave owned the property for years.
Expert:  Attyadvisor replied 1 year ago.

Thank you so much for clarifying the situation that does make a difference. Let me pull up the code and see if we can challenge the assessment. I will be back you shortly.

Customer: replied 1 year ago.
I am still waiting for you to get back with me.
Expert:  Attyadvisor replied 1 year ago.

My apologies I was locked out of the site due to a technical difficulty. I cannot pull up the sides code so I am going to the State Code.

Expert:  Attyadvisor replied 1 year ago.

This is all I can see as the local code is unavailable

5713.17 Duty to notify county auditor of improvement costing over $2,000 - penalty - examination of buildings.

To enable the county auditor to determine the value and location of buildings and other improvements, any person, other than a railroad company or a public utility whose real property is valued for taxation by the tax commissioner, that constructs any building or other improvement costing more than two thousand dollars upon any lot or land within a township or municipal corporation not having a system of building registration and inspection shall notify the county auditor of the county within which such land or lot is located that the building or improvement has been completed or is in process of construction. The notice shall be in writing, shall contain an estimate of the cost of the building or improvement, shall describe the lot or land and its ownership in a manner reasonably calculated to allow the county auditor to identify the lot or tract of land on the tax list, and shall be served upon the county auditor not later than sixty days after construction of the building or improvement has commenced.

Upon the discovery of a building or improvement that has been constructed but of which the county auditor has not been notified as required by this section, the county auditor shall appraise it and place it upon the tax list and duplicate at its taxable value, together with a penalty equal to fifty per cent of the amount of taxes that would have been charged against the building or improvement from the date of construction to the date of discovery had the county auditor been notified of its construction as required by this section.

The county auditor, or his deputy, within reasonable hours, may enter and fully examine all buildings and improvements that are either liable to or exempt from taxation by Title LVII [57] of the Revised Code.

Effective Date: 09-14-1992

You can always appeal the increase. Let me look further to see if I can find the local code.

Expert:  Attyadvisor replied 1 year ago.

Effective Date: 10-01-1953

5713.03 County auditor to determine taxable value of real property.

The county auditor, from the best sources of information available, shall determine, as nearly as practicable, the true value of the fee simple estate, as if unencumbered but subject to any effects from the exercise of police powers or from other governmental actions, of each separate tract, lot, or parcel of real property and of buildings, structures, and improvements located thereon and the current agricultural use value of land valued for tax purposes in accordance with section 5713.31 of the Revised Code, in every district, according to the rules prescribed by this chapter and section 5715.01 of the Revised Code, and in accordance with the uniform rules and methods of valuing and assessing real property as adopted, prescribed, and promulgated by the tax commissioner. The auditor shall determine the taxable value of all real property by reducing its true or current agricultural use value by the percentage ordered by the commissioner. In determining the true value of any tract, lot, or parcel of real estate under this section, if such tract, lot, or parcel has been the subject of an arm's length sale between a willing seller and a willing buyer within a reasonable length of time, either before or after the tax lien date, the auditor may consider the sale price of such tract, lot, or parcel to be the true value for taxation purposes. However, the sale price in an arm's length transaction between a willing seller and a willing buyer shall not be considered the true value of the property sold if subsequent to the sale:

(A) The tract, lot, or parcel of real estate loses value due to some casualty;

(B) An improvement is added to the property. Nothing in this section or section 5713.01 of the Revised Code and no rule adopted under section 5715.01 of the Revised Code shall require the county auditor to change the true value in money of any property in any year except a year in which the tax commissioner is required to determine under section 5715.24 of the Revised Code whether the property has been assessed as required by law.

The county auditor shall adopt and use a real property record approved by the commissioner for each tract, lot, or parcel of real property, setting forth the true and taxable value of land and, in the case of land valued in accordance with section 5713.31 of the Revised Code, its current agricultural use value, the number of acres of arable land, permanent pasture land, woodland, and wasteland in each tract, lot, or parcel. The auditor shall record pertinent information and the true and taxable value of each building, structure, or improvement to land, which value shall be included as a separate part of the total value of each tract, lot, or parcel of real property.

Expert:  Attyadvisor replied 1 year ago.

Here is the local link to contest the tax valuation.

I see the powers that are granted for real property valuations, however, I see nothing addressing taxation in your situation.

Do you have a copy of the assessment made by the auditor so I can see the local authority he is citing for his power to tax you. I see all of the powers to tax and all of the powers where improvements are concerned. I see nothing that addresses a property that is not completed and ready for occupancy. This would be a situation, as an attorney, where I would meet with the auditor to see the exact law he is basing the ability to tax your property.

Please let me know if you have any additional questions. Thank you for using JA!