Wondering how Brown County, Ohio determines your property’s value? Understanding the property assessment process is essential since it directly impacts your property taxes. This guide explains how the Brown County Auditor evaluates market value, calculates taxable value, handles reappraisals, applies adjustments and how you can appeal or claim exemptions everything you need to ensure fair taxation.
What Is the Property Assessment Process?
A property assessment is the official evaluation of your land or home’s market value, carried out by the Brown County Auditor’s Office.
The goal of this review is simple: to determine your property’s fair market value so the county can calculate your property taxes correctly.
Every parcel in Brown County is assessed on a set schedule to make sure its value reflects current real estate trends and stays fair for all property owners. The Auditor’s Office uses updated sales data, neighborhood trends, and property characteristics to keep assessments accurate.
Step 1: Data Collection and Property Review
The assessment process in Brown County starts with gathering detailed information about each property. The Brown County Auditor’s Office maintains records that include:
• Land size and exact location
• Type of property (residential, agricultural, commercial, etc.)
• Year of construction and total living area
• Any upgrades, additions, or structural changes
• Recent sale prices of comparable properties in the area
When needed, field staff from the Auditor’s Office may visit a property to verify improvements, check exterior changes, or confirm that recorded information is still accurate.
Your role:
Make sure your property records stay correct. If you renovate, add new structures, remove a building, or adjust parcel boundaries, inform the Brown County Auditor’s Office so your assessment reflects the real condition of your property.
Step 2: Determining the Market Value
Once the property data is collected, the Brown County Auditor’s Office estimates your property’s market value. This value represents what your home would reasonably sell for in a typical real-estate transaction.
To determine this, Brown County uses a mass appraisal system based on three primary valuation methods:
Sales Comparison Approach:
Your property is compared to recent sales of similar homes in the same area.
Cost Approach:
The county looks at how much it would cost to rebuild the structure today, then subtracts depreciation based on age and condition.
Income Approach (for rental or commercial properties):
This method evaluates how much income the property could generate to estimate its value.
Your role:
You can review your assessed market value and compare it with similar properties through the Brown County Auditor’s online Property Search tool to make sure the value is reasonable.
Step 3: Calculating the Assessed (Taxable) Value
After the market value is finalized, the Brown County Auditor’s Office determines your assessed value, which is the portion of your property’s value used for tax calculations.
In Ohio, the assessed value equals 35% of the property’s market value.
Example:
If your home’s market value is $180,000, the assessed (taxable) value becomes $63,000.
Your final property tax amount is based on this assessed value and the local millage rate. These voter-approved rates help fund public services in Brown County, including schools, emergency services, county operations, and community infrastructure.
Step 4: Reappraisal and Triennial Updates
Property values in Brown County are not fixed forever. Ohio law requires counties to regularly update assessments so that property values stay fair and reflect the current real estate market.
Brown County follows two main valuation cycles:
Sexennial Reappraisal (Every 6 Years):
A full, in-person review of every property. Appraisers inspect exterior features, verify records, and determine a new market value.
Triennial Update (Every 3 Years):
A statistical update based solely on recent sales data. No property visit is required, but values are adjusted to match market trends.
These updates help Brown County maintain accurate and consistent property valuations across all parcels.
Your role:
When you receive a reappraisal or value update notice from the Brown County Auditor’s Office, review it closely. If you believe the new value is too high, gather evidence such as recent comparable sales or details about your property’s condition, then file a formal challenge.
Step 5: Understanding Special Adjustments
Sometimes property values change outside the normal reappraisal or triennial update cycles. The Brown County Auditor’s Office can make special adjustments when specific changes occur, including:
• New construction, such as a garage, addition, deck, or pool
• Demolition or removal of an existing structure
• Damage caused by fire, storms, or flooding
• A change in the property’s classification, like switching from residential to commercial
Your role:
Report any major changes to your property to the Brown County Auditor’s Office as soon as possible. Keeping your information up to date helps ensure your assessment stays accurate and your taxes are calculated fairly.
Step 6: Review Your Assessment Notice
After the Brown County Auditor’s Office finishes the assessment process, you’ll receive an updated value notice in the mail. This notice includes:
• Your revised market value
• The updated assessed (taxable) value
• An estimate of your future property tax amount
Your role:
Look through the notice carefully. If the valuation seems accurate, you don’t need to do anything.
If you think the new value is too high or doesn’t reflect your property’s actual condition, your next step is to file an appeal with the Brown County Board of Revision.
Step 7: Challenging Your Property Assessment in Brown County
If you believe the value assigned to your property is higher than it should be, you can contest it with the Brown County Board of Revision, the local authority that reviews property assessment disputes.
Steps to file an appeal:
- Deadline: File your appeal by March 31 of the year you receive your updated assessment notice. Missing this date may prevent your challenge.
- Prepare Evidence: Support your appeal with documentation such as:
- Recent sales of comparable properties in Brown County
- Photos that show the condition of your home or land
- Independent appraisals or contractor estimates for repairs or improvements
- Hearing: Attend a hearing either in person at the Brown County Courthouse or virtually to present your evidence and explain why you think the assessed value is incorrect.
- Decision: The Board reviews your materials and hearing presentation, then issues a written decision. If they lower your property value, your taxable amount and property taxes will be adjusted accordingly.
Tips for property owners:
- Collect documents early; don’t wait until the deadline.
- Compare your property carefully with similar homes in your township or municipality.
- Keep records of any improvements, damage, or unique property features that may affect market value.
Step 8: Claiming Property Tax Exemptions or Credits
After your property’s assessed value is set, you might still be able to lower your property taxes through exemptions or credits offered in Brown County.
Common programs include:
- Homestead Exemption: For homeowners aged 65 or older, or individuals with permanent disabilities, to reduce the taxable portion of their primary residence.
- Owner-Occupancy Credit: For property owners who reside in their main home, providing a reduction in property taxes.
- Veteran and Disability Benefits: Eligible military veterans, their surviving spouses, or individuals with certain disabilities may qualify for tax relief.
Your role:
Each year, review your eligibility for these programs and submit the required forms to the Brown County Auditor’s Office. Doing so can help lower your property tax bill legally and accurately.
Step 9: Keep Track of Your Property Records
Staying updated on your property information is key to making sure your assessments and taxes remain accurate. The Brown County Auditor’s website provides tools to:
- Look up your property using the owner’s name, street address, or parcel number
- Check the current market value and assessed (taxable) value of your property
- Estimate your property taxes with the online tax calculator
- Monitor any updates, appeals, or exemption applications related to your property
Your role:
Make it a habit to review your property record at least once a year. Confirming that all details are correct can prevent overpayment and ensure your taxes reflect the true value of your property.
Summary of the Property Assessment Process in Brown County
| Step | Action | Responsible Office | What You Should Do |
|---|---|---|---|
| 1 | Collect property information | Brown County Auditor | Keep property details up to date; report improvements, demolitions, or changes to parcels |
| 2 | Estimate market value | Auditor’s Office | Compare your property to similar recent sales using the Brown County Auditor’s Property Search tool |
| 3 | Calculate assessed (taxable) value | Auditor’s Office | Understand that property taxes are based on 35% of the market value |
| 4 | Reappraisal & value updates | State-mandated cycles | Review notices for sexennial reappraisal or triennial updates to confirm accuracy |
| 5 | Apply special adjustments | Auditor’s Office | Report new construction, demolitions, damage, or classification changes to ensure correct valuation |
| 6 | Receive assessment notice | Auditor’s Office | Check your assessment notice carefully and verify the figures |
| 7 | Appeal assessment (if necessary) | Brown County Board of Revision | Submit appeal by March 31 with supporting evidence such as recent sales, photos, or appraisal reports |
| 8 | Apply for exemptions or credits | Auditor’s Office | Claim applicable programs like homestead exemption, owner-occupancy credit, or veteran/disability relief |
| 9 | Monitor property records | Online tools | Regularly check the Brown County Auditor’s website to keep information current and track updates, appeals, or exemptions |
Conclusion
Understanding Brown County’s property assessment process helps ensure your taxes reflect your home or land’s true value. By reviewing assessment notices carefully, staying updated on reappraisals, and using your right to appeal or claim exemptions, you can avoid overpayment and maintain accurate records. Staying informed and proactive with the Auditor’s Office ensures fair, accurate property taxation each year.
FAQs
How is my property tax calculated?
In Brown County, your property tax is based on your home or land’s assessed value, which is 35% of its current market value as determined by the Brown County Auditor’s Office. This assessed value is then multiplied by the local millage rate to determine your annual property tax.
Why did my property tax change this year?
Changes in property tax can occur due to increases in your property’s market value, adjustments from recent reappraisals or triennial updates, or modifications to local millage rates approved by Brown County authorities.
How can I confirm my property’s assessed value is correct?
You can use the Brown County Auditor’s Property Search tool to check your property’s market and assessed values. Comparing your property with recent sales of similar homes or parcels in your area can help you determine if the assessment seems accurate.
What should I do if I think my property is overvalued?
If you believe your property has been overvalued, you can file an appeal with the Brown County Board of Revision. Appeals must be submitted by March 31 of the tax year. Include supporting documentation such as recent comparable sales, photographs, or an independent appraisal to strengthen your case.
When are assessments and appeals handled?
Assessment updates occur during sexennial reappraisals (every 6 years) and triennial statistical updates (every 3 years). Assessment notices are mailed accordingly, and any appeals must be submitted by March 31 of that year.
