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Geauga County, Ohio
Popular Annual Financial Report
For the Year Ended December 31, 2020
Popular Annual Financial Report
For the Year Ended December 31, 2020
Table of Contents
Page Letter to the Citizens of Geauga County 1
Geauga County Profile and Award 2
Population Graph & Employment Rate Graph 3
Financial Activity Statement 4
Where the Money Comes From & Where the Money Goes 6
Investments/Investment Earnings/Sales Tax Receipts 7
Financial Position Statement 8
Debt Administration 9
Geauga County Auditor’s Office 10
Geauga County Development 11
Current Property Tax Rate and Usage 12
Real Estate Rates of Taxation 13
How to Compute Your Tax Bill 14
What’s New for 2021 15
Geauga County Elected Officials________________________________ ______16
Geauga County Government Extensions 17
Artwork on the cover was drawn by The Maple Palette, a local art studio. Pictured on the front cover is the Geauga County Public Library Thompson Branch.
Prepared By:
Ronald H. Leyde Chief Deputy Auditor
1
To the Citizens of Geauga County As Geauga County’s Chief Financial Officer, I am pleased to present our twenty-sixth annual Popular Annual Financial Report for the year ending December 31, 2020. The sole purpose of the report is to make the government of Geauga County more accountable to you, the citizens of the County. What services does the County provide? How has Geauga County used your tax dollars? What are the current and future plans of Geauga County Government? The publication of this report increases our accountability to the public by presenting an overview of the County’s economy, its finances, its
resources, the use of taxpayer dollars and plans for the future. Since our goal is to produce a meaningful document at the lowest possible cost, we did not reproduce the financial statements as they appear in the Comprehensive Annual Financial Report.
The Comprehensive Annual Financial Report is an over 300 page report comprised of detailed financial statements, notes, schedules, and statistical information. It was prepared in conformance with Generally Accepted Accounting Principles (GAAP) and was audited by the Auditor of State of Ohio’s office, receiving an unmodified opinion. An unmodified opinion is given when the auditor can state that the financial statements are accurately and fairly presented. The Citizens Financial Report (PAFR), however, is unaudited and presented on a GAAP basis. The major difference between these reports is that the PAFR is less detailed, does not include component units, as well as full disclosure of all material financial and non-financial events in the notes to the financial statements. Individuals who desire to review more detailed financial statements and the full disclosure GAAP basis accounting information should refer to the County’s AFR, which is
available from the County Auditor’s Office and on-line.
As we all have an interest in the operation of our County Government, I welcome any comments or suggestions concerning this report or any other aspects of Geauga County Government. Sincerely,
Charles E. Walder
Geauga County Auditor
.
The more detailed Comprehensive Annual Financial Report (AFR) along with this Citizens Financial Report
(PAFR) can be obtained at the Geauga County Auditor’s website: http://www.auditor.co.geauga.oh.us/Fiscal/Annual-Reports or by visiting our offices on Main Street in Chardon.
Ohio.
2
Geauga County, Ohio
Geauga County was first organized by the General Assembly on March 1, 1806, as the second county in the Western Reserve. The name "Geauga," meaning "raccoon," is derived from the Native American language of the area. In 1789, the first settlement in Geauga County was founded at present-day Burton by three Connecticut families. A one-room log building was first erected in Chardon in 1808 to serve as a temporary courthouse and county seat. The first permanent courthouse was built on the southwest corner of Chardon's Public Square in 1813 at a cost of $600. In March 1840, the residents of Painesville petitioned the General Assembly to designate Painesville as the county seat rather than Chardon, creating
the present-day split between Geauga and Lake Counties. The present courthouse was built in 1869 at a cost of $88,862.
Geauga County is a predominantly rural Northeastern Ohio County, located due south of Lake County and directly east of Cuyahoga County and the City of Cleveland. The County is comprised of sixteen townships, four villages and one city covering an area of approximately 408 square miles. The County is served by four U.S. Highways extending nearly 57 miles in the County and twelve state highways extending almost 138 miles in the County. Freight carriers provide the major mode of transporting goods. Because of the County’s strategic location, a number of large freight carriers have facilities located here. The nearest commercial airport is Cleveland-Hopkins International Airport located approximately forty-five miles west of the City of Chardon.
The Government Finance Officers Association of the
United States and Canada (GFOA) has given an Award for Outstanding Achievement in Popular Annual Financial Reporting to Geauga County for its report for the fiscal
year ended December 31, 2019. The Award for Outstanding Achievement in Popular Annual Financial
Reporting is a prestigious national award, recognizing conformance with the highest standards for preparation of state and local government popular reports. In order to
receive an Award for Outstanding Achievement in Popular Annual Financial Reporting, a government unit must publish a Popular Annual Financial Report whose contents
conform to program standards of creativity, presentation, understandability and reader appeal. An Award for Outstanding Achievement in Popular Annual Financial
Reporting is valid for a period of one year only. We believe our current report continues to conform to the
Popular Annual Financial Reporting requirements, and we
are submitting to the GFOA.
3
Population
Geauga County has increased .49% in population since 2010. Source: Ohio Department of Development
Geauga’s Largest Employers
Number Employer of Employees
Kraftmaid Cabintery/Masco 1,425 University Health Systems 1,141 WalMart (a) 816 Geauga County Government 790
Great Lakes Cheese 703 Kenston LSD 626
Chardon LSD 569 The HC Companies 543
Giant Eagle (a) 496 West Geauga LSD 437
Data as of December 31, 2020 as reported by entity (a) includes all Geauga locations
Geauga County Facts and Figures
Average Unemployment Rates Geauga County, Ohio
Source: Ohio Labor Market Information
County Seat ……………………………... Chardon, Ohio Population Density..………..……………. 230.0 per square mile Per Capita Personal Income ……………... $70,809 (Ranks #2 in the State of Ohio)
Median Household Income (2019) ……… $82,303 Average Home Sales Price ……………… $324,052 Median Home Value ……………………. $240,900 Proximity to Cleveland …………………. 14 miles (from Western edge) Largest Employment Sector …………….. Manufacturing Source: US Census and Geauga County Auditor
6.1 5.4 5.8 5.1
4.0 4.4 4.8
4.3 3.5
6.7
8.9
8.1 7.4
6.2
5.3 4.9 4.4
3.9 3.7
8.1
0.0
2.0
4.0
6.0
8.0
10.0 Geauga
National
4
Financial Activity Statement
Resources Taken In 2020 2019 2018
Property Taxes $34,823,535 $33,133,451 $33,163,571
Sales Tax 17,907,832 16,349,765 15,522,749
Charges for Services & Operating Assessments 17,305,627 18,782,263 18,135,322
Operating Grants, Contributions, and Interest 28,401,265 27,773,959 25,069,219
Capital Grants and Contributions 1,121,851 663,957 2,107,121
Grants and Entitlements not Restricted
to Specific Programs 3,155,889 3,243,524 3,154,240
Gain on Sale of Capital Assets 0 2,147,993 0
Interest 1,503,753 2,361,091 1,170,106
Other Revenue 6,673,668 3,424,623 3,705,519
Total Revenues and Resources $110,893,420 $107,880,626 $102,027,847
Services Provided
Legislative & Executive $16,618,702 $16,981,635 $15,407,884
Judicial 6,751,225 7,422,516 6,513,173
Public Safety 19,674,826 20,479,700 17,589,780
Public Works 10,989,246 10,514,839 7,821,794
Health 7,855,840 8,528,698 6,995,557
Human Services 28,441,718 34,053,097 33,057,209
Economic Development & Assistance 63,722 15,249
Interest and Fiscal Charges 19,193 22,095 27,278
Water and Sewer 8,852,615 9,953,186 9,698,214
Total Expenses & Services $99,267,087 $107,971,015 $97,110,889
Revenues & Resources Over (Under)
Expenses & Services $11,626,333 ($90,389)$4,916,958
Financial Activity Statement
For the year ended December 31, 2020
Geauga County, Ohio
Summary
The Financial Activity Statement, known in accounting terms as the “Income Statement,” is designed to provide record of the money received and spent during the year summarized on a GAAP Basis. Explanations of specific resources and services are provided on the following page.
Points of Interest in the Activity Statement
In total, revenues increased by $3,012,794 or 2.79%
over the previous year. This is mainly the result of an increase in Property Tax
collections, Sales Tax collections, and Other Revenue.
Expenses decreased $8,703,928 or 8.06%. The largest decreases were Human Services expenses down $5,611,379 or 16.48% and Water and Sewer expenses down $1,100,571 or 11.06%. This was mainly due to the reduction in performance or
inability to provide the usual services in those segments due to the
COVID 19 Pandemic. Overall, Revenues outpaced
Expenses by $11,716,722.
5
A more detailed comprehensive annual financial report can be obtained at the Geauga County Auditor’s website: http://www.auditor.co.geauga.oh.us/Fiscal/Annual-Reports, by contacting our
office directly at 440-279-1600, or visiting our offices on Main St. in Chardon.
County Resources
There are various sources of revenue coming into the County to help finance the services provided by all of the County Departments. They include the following revenue types:
Taxes are resources which include Sales Tax, Real Estate Tax, Personal Property Tax and a variety of smaller taxes. Charges for Services are the combined resources of various County departments
and agencies for fees paid to them by the public.
Licenses and Permits are the revenues derived from selling these items.
Fines and Forfeitures are the resources
derived from fines levied in the Courts and the monies received from a variety of forfeitures, including seized property. Intergovernmental are the combined resources received from grants and from pass-through monies administered by the State of Ohio and Federal Government.
Special Assessments are amounts levied on Real Estate Tax bills by the County and other governments for providing improvements. Interest is the earnings of the County Treasurer’s investments. Water & Sewer are revenues received by the Water Resources Department for fees paid to them by the public.
Other Revenues are those revenues received that do not fit into the other
designated categories.
Legislative & Executive expenditures are the expenses incurred for administrative offices
including the Commissioners, Board of Elections, Auditor, Treasurer, Prosecutor, ADP Board and Recorder.
Judicial expenditures reflect the costs of administering justice through the Geauga County Courts. Public Safety expenditures reflect the costs of the Sheriff, Coroner, Building Department, Emergency Services, and other Public Safety programs.
Public Works expenditures reflect
the costs incurred by the County Engineer, the Ditch Maintenance
Fund, and the Geauga/Portage Juvenile Detention Facility addition.
Health expenditures reflect the cost
to maintain public health. These expenses do not include those of the
Health District. Human Services expenditures relate to the costs of the Human Services Department, the Board of Mental Retardation, Transportation, County Home and Aging departments.
Interest and Fiscal Charges expenditures relate to the costs associated with paying debt owed by
the County. Water & Sewer are the costs associated with operating the Water Resources Department. Economic Development & Assistance expenditures reflect costs associated with the Revolving Loans program as well as Farmland Preservation.
Readers of the Financial
Activity Statement should keep in mind that this
statement is summarized. Those desiring to review more detailed GAAP basis reports should refer to the
County’s Comprehensive Annual Financial Report for
2020.
Services Provided
Services provided are the amounts spent in order to provide services to citizens. Services provided include:
6
Where the Money Comes From
Resources Received
2020 County Revenues - $110,893,420
Charges for Services 17,305,627 15.67%
Operating Grants, Contributions, and Interest 28,401,265 25.72%
Capital Grants and Contributions 663,957 0.60%
Grants and Entitlement Not Restricted 3,155,889 2.86%
Gain on Sale of Capital Assets 0 0.00%
Interest 1,503,753 1.36%
Other Revenue 6,673,668 6.04%Property Taxes 34,823,535 31.53%Sales Tax 17,907,832 16.22%
110435526
Charges for Services$17,305,62715.67%
Operating Grants, Contributions, and Interest$28,401,26525.72%
Capital Grants and Contributions$663,9570.60%
Grants and Entitlement Not Restricted$3,155,8892.86%
Interest$1,503,7531.36%
Other Revenue$6,673,6686.04%
Property Taxes$34,823,53531.53%
Sales Taxes$17,907,83216.22%
Taxes$52,731,36747.75%
Where the Money Goes
Services Provided
2020 County Expenses – $99,267,087
Legislative & Executive
$16,618,702
16.74%
Judicial
$6,751,225
6.80%
Public Safety
$19,674,826
19.82%
Public Works
$10,989,246
11.07%
Health
$7,855,840
7.91%Human Services
$28,441,718
28.65%
Economic Development &
Assistance
$63,722
0.06%Interest & Fiscal Charges
$19,193
0.02%
Water & Sewer
$8,852,615
8.92%
7
Investments
This summary provides analysis of the different types of investments carried by the County as of December 31, 2020. “Market Value” refers to the amount the County could receive if it sold the investment.
Investments Market Value
Federal Home Loan Bank Notes $6,971,456
Federal Home Loan Mortgage Corporation Notes 20,198,281
Federal Farm Credit Bank Notes 6,478,352
Commercial Paper 18,000,000
Municipal Securities 3,469,160
Federal National Mortgage Association Notes 8,081,065
Obligation Mutual Fund 91,337Total$63,289,651
2016
2017
2018
2019
2020
$464,498
$717,103
$1,170,106
$2,361,091
$1,503,753
Investment Earnings
Sales Tax Receipts
Geauga County’s current sales tax rate is 6.75%.
(*Ohio – 5.75%, Geauga – 1.0%)
Investment earnings represent the amount of investment income earned based on market value, by the Governmental Funds of the County.
2016 2017 2018 2019 2020
$1
4
,
5
3
5
,
6
3
1
$1
5
,
2
4
9
,
9
9
8
$1
5
,
5
2
2
,
7
4
9
$1
6
,
3
4
9
,
7
6
5
$1
7
,
9
0
7
,
8
3
2
8
Statement of Net Position
December 31, 2020
Geauga County, Ohio
Assets
Cash is comprised of cash and investments held in the County Treasury. Receivables represent the amounts which are owed to the County and which are expected to be paid to the County over the course of the next twelve months.
Property & Equipment represents the furniture, equipment, vehicles, land, buildings and water and sewer plants which provide for an economic benefit of greater than one year.
Deferred Outflows of Resources represent the difference between the carrying value of refunded debt and its reacquisition price as well as a portion of the
calculation of net pension liability.
Liabilities
Amounts Owed to Employees and Vendors are those items that the County owes to individuals and companies who supply a service or good, and the expected payment is to be made within twelve months. Long Term Debt represents the amount of debt that the County has issued and still owes. This debt does not have to be paid off in one year; rather the County makes monthly or yearly debt payments on these amounts. Deferred Inflows of Resources represent an acquisition of resources that apply to a future period and
will not be recognized as revenue until that time as well as a portion of the calculation of the net pension liability.
Summary
The Statement of Net Position, known in accounting terms as the “Balance Sheet”, is designed to provide a
picture of the County’s Financial Position as of the end of the year. This report is a Government-wide statement comprising all of the Primary Government’s activities. Explanations of specific accounts are as follows by where they appear in the financial position statement.
Net Position
This amount represents the difference between the assets of the County and the liabilities that it must pay. The amount provides the net worth of the County. In total, Assets and Deferred Outflows exceeded Liabilities and Deferred Inflows by $219,632,027 which is a increase of $8,957,128 or 4.25% from last year. Assets and Deferred Outflows increased by $25,320,767 or 6.96%. Liabilities and Deferred Inflows increased $16,363,639 or 10.68%. The increase in both is largely due to the County saving money and securing financing for a new County Office Complex to centralize offices to better serve the residents.
Readers of the Statement of Net
Position should keep in mind that this is a summarized statement and those
desiring to review a detailed version should refer to the County’s
Comprehensive Annual Financial Report for 2020.
Assets 2020 2019 2018
Cash $95,354,418 $68,921,941 $54,518,865
Receivables 58,095,687 57,517,517 55,945,621
Property & Equipment 218,794,875 214,586,954 218,468,902
Other Assets 781,578 596,174 674,182
Total Assets $373,026,558 $341,622,586 $329,607,570
Deferred Outflows $16,221,746 $22,304,951 $11,794,384
Liabilities
Amounts Owed to Employees
and Vendors $8,012,950 $5,118,964 $4,238,091
Notes Payable 0 0 0
Long Term Liabilities 113,738,498 113,892,423 82,105,823
Other Liabilities 181,711 41,985 43,597
Total Liabilities $121,933,159 $119,053,372 $86,387,511
Deferred Inflows $47,683,118 $34,199,266 $44,249,155
Net Position $219,632,027 $210,674,899 $210,765,288
9
Debt Administration
Moody’s Rating for Geauga County Notes is Aa1 which signifies obligations of high quality and low credit risk.
Balance Balance
12/31/2019 Additions Deletions at 12/31/19
Total Debt 11,836,181$ 13,731,097$ 1,327,897$ 24,239,381$
General Obligation
Special Assessment
Revenue Bonds
OWDA Loans
OPWC Loans
9,945,317$
-
-
2,960,991 7,540,877
3,431,700
355,445
-$
9,316,255
3,359,200
332,855
9,945,317$ -$
22,590
72,500
1,185,613
Notes - - - -
508,159 824,789 1,285,754 47,194
Debt Outstanding Trend Analysis
2016 2017 2018 2019 2020
General Obligation 195,000$ 130,000$ 65,000$ -$ 9,945,317$
Special Assessment 418,949 398,456 377,300 355,445 332,855
Revenue Bonds 3,632,900 3,569,500 3,503,500 3,431,700 3,359,200
OWDA Loans 8,985,990 9,132,656 8,134,554 7,540,877 9,316,255
OPWC Loans 717,317 647,599 577,880 508,159 1,285,754
Notes 2,000,000 - - - -
Total Debt 15,950,156$ 13,878,211$ 12,658,234$ 11,836,181$ 24,239,381$
$0
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
2016 2017 2018 2019 2020
Notes
OPWC Loans
OWDA Loans
Revenue Bonds
Special Assessment
General Obligation
10
Geauga County Auditor’s Office
GENERAL ACCOUNTING
Administration and Distribution of Tax Revenues
The County Auditor is the Chief Fiscal Officer of Geauga County. It is his responsibility to account for over 90 million dollars received each year by the County and to issue warrants (checks) in payment for all County obligations, including the distribution of tax dollars to Geauga County itself and to its sixteen (16) townships, four (4) villages, one (1) city, six (6) school districts and two (2) library systems as well as other County agencies. These distributions include motor vehicle license fees, gasoline taxes, estate taxes, fines, and local government funds as well as real estate and personal property taxes.
Accounting for All County Funds The Auditor’s General Accounting Department keeps the official record of all money received, available, and spent by the County. A detailed Comprehensive Annual Financial Report (CAFR) covering all revenues and expenses of the County, by fund, is prepared under the
requirements of the Bureau of Inspection and Supervision of Public Offices (State Auditor’s Office) and is available for public inspection. The Auditor’s Office has been awarded the Certificate of Achievement for Excellence in Financial Reporting on the CAFR for each year since 1989. This award has benefited the County’s bond rating and financial reporting. Geauga County’s bond rating achieved Aa1 status in 2011, which has benefitted the County with lower interest rates on debt. The Popular Annual Financial Report (PAFR) was established in 1996 to present the CAFR in a condensed version with general terms, including charts and graphs. This report is also available to the public. Administration of the County Payroll
It is also the Auditor’s responsibility to serve as the paymaster for the almost eight hundred (800) County employees on a bi-weekly payroll, of which almost all utilize direct deposit.
WEIGHTS AND MEASURES
The County Auditor is the Sealer of Weights and Measures for Geauga County, thus protecting the general public from the possible loss that may occur from faulty measuring devices such as scales and pumps. He is charged with the responsibility of insuring that all State Laws relating to weights and measures are strictly enforced. One method is to perform “spot checks” on prepackaged items to test the weight of the contents. LICENSING
The Auditor’s Office is the County Office responsible for the issuance of licenses for dogs, kennels, vendors, and cigarettes.
HOMESTEAD EXEMPTION AND PROPERTY TAX ROLLBACK
Homestead Exemptions and Property Tax Rollbacks are forms of property tax relief. Every property owner in the County receives the ten percent (10%) rollback on real estate taxes which became law several years ago when the State income tax was enacted. Senior citizens and those permanently disabled are eligible to receive the Homestead Exemption (reduction in real estate taxes). This reduction in taxes for the Homestead Exemption is in addition to the Property Tax Rollback. Homestead Exemption Applications are available in the Auditor’s Office or on the website. SPECIAL ASSESSMENTS
Special Assessments are not real estate taxes, but are included as a separate line item on the real estate tax bill. These include such items as ditch assessments, street paving, street lighting, sidewalks, and sewer or water lines. The auditor is required by law to keep an accounting of these Special Assessments, to place them on the tax duplicate as a separate item, and to return the money collected to the village, township or County Office which levied the assessment.
REAL ESTATE ASSESSMENT
Geauga County has more than 52,000 separate parcels of Real Property. It is the duty of the County Auditor’s Office to assure that
every parcel of land and the buildings thereon are fairly and uniformly appraised and then assessed for tax purposes. A general reappraisal of all Real Property is mandated by Ohio Law every six (6) years with an update during the third year after the appraisal. The most recent reappraisal was completed in 2017 and we completed the triennial update in 2020. A detailed record of the appraisal of each parcel (Property Record Card) in the County is maintained in the County Auditor’s Office and is available for public inspection.
The State of Ohio law places more responsibility upon the County Auditor than any other County Official. As your County Auditor, Charles E. Walder’s job is to see that the funds of Geauga County are spent legally and that tax revenues are distributed properly to each public entity. Here are a few of the responsibilities.
11
Geauga County Development
Overall from year 2019 to 2020, total real estate market valuation of Geauga County increased by $106,109,400 due to new construction.
There was a total of 164 new homes completed adding just under $38 million to the County’s tax duplicate. In 2020, there were 1,047 single family homes sold with an average sale price of $324,052. Bainbridge Township led the county with 227 homes sold.
The Real Estate market in Geauga County continues to be strong in 2020. Due to the current economic conditions, the number of existing home sales were up and a total sales amount of $339,282,100 was an increase of 16.3% from 2019. During 2020 the following sample of events contributed to the overall growth of the county:
• 30 new homes totaling over $17.0 million in market value were added to the tax duplicate in Bainbridge Township.
• 6 new homes totaling over $2.3 million in market value were added to the tax duplicate in the City of Chardon.
• 9 new homes totaling over $6.9 million in market value
were added to the tax duplicate in Russell Township.
• 8 new homes totaling over $3.9 million in market value were added to the tax duplicate in Hambden Township.
Single Family SAverage Sale Price
2005 1047 2361112006856277900
2007 708 286800
2008 539 273800
2009 464 250500
2010 443 256406
2011 496 289800
2012 526 254700
2013 757 261300
2014 802 254800
2015 830 2728002016897274300
$240,000
$250,000
$260,000
$270,000
$280,000
$290,000
$300,000
$310,000
$320,000
$330,000
400
500
600
700
800
900
1000
1100
1200
2016 2017 2018 2019 2020
SingleFamilySales
AverageSale Price
Single Family Home Sales
According to an economic development analysis
conducted for the Geauga County Department of Development in 2020, Geauga County is an
advantageous place to live and work due to its Community Pride, Quality of Life, Location, Business
Community, Wealth, and Safety. Geauga County has been recognized as having two of the safest cities in
Ohio according to the National Council for Home Safety and Security and the 4th Healthiest County to
live in according to County Health Rankings and Roadmaps.
New Construction is still on the rise in Geauga County. However, according to Geauga County Auditor’s Office statistics, there are still 93,993 acres under the Current Agricultural Use Valuation
(CAUV) or Forestry Programs. This accounts for about 36% of the land in Geauga County.
12
Current Property Tax Rate and Usage
In Geauga County, for every one dollar in property tax that a homeowner paid in 2020, on the average 21.13 cents was used to fund County programs. The local community, the local school district, JVS, and Library use the
remaining 78.87 cents. For a detailed list of tax rates and how you can calculate your tax bill, turn to pages 14-15. The dollar graphically depicts this percentage allocation to the County compared to the other overlapping entities.
General Fund19.25%
Development Disabilities30.78%
Children's Services8.98%
Road & Bridge7.39%
Mental Health8.96%
Senior Citizens7.47%
Park District15.82%
Health District1.49%
Based on Effective Rate
Local Community, Local School District Geauga Local JVSD and Library County 78.87 Cents 21.13 Cents
Tax Levy Full County Fund Millage General Fund 2.50
Developmental Disabilities 4.30
Children’s Services 1.20
Road and Bridge 2.50
Mental Health 1.20
Senior Citizens 1.00
Park District 2.70
Health District Levy .20
Of the 21.13 cents of every property tax dollar paid by County homeowners for County
purposes, the proceeds are allocated in the above manner as directed by the vote of County Residents. The General Fund accounts for and reports all financial resources except those required to be accounted for and reported in another fund. The general
fund balance is available to the County for any purpose provided it is expended or transferred according to the general laws of Ohio.
13
Geauga County Rates of Taxation for Tax Year 2019 (2020 Collection)
Total Total Total Total Special Total Total Total Previous Non-Bus Owner Occ.
LOCAL TAXING DISTRICT Agri/Resid Other County Township School JVSD District Village Library 2019 Year Credit Credit01.Auburn Twp-Kenston LSD 70.725138 81.070378 15.60 11.50 90.78 1.50 2.50 121.88 121.43 8.9797%2.1992%
02.Bainbridge Twp-Kenston LSD 77.250254 89.909897 15.60 27.60 90.78 1.50 2.50 137.98 137.53 8.9011%2.2252%
03.Bainbridge Twp-Chagrin Falls EVSD 92.529782 106.215930 15.60 27.60 124.10 2.50 169.80 169.80 8.6567%2.1641%04.Burton Twp-Berkshire LSD 50.839161 54.499969 15.60 10.35 55.95 1.50 1.70 85.10 81.45 8.4720%2.1180%
05.Burton Village-Berkshire LSD 52.192279 56.272358 15.60 55.95 1.50 12.00 1.70 86.75 83.10 8.4821%2.1205%06.Chardon Twp-Chardon LSD 65.471292 74.722938 15.60 8.20 80.68 1.50 2.50 108.48 104.33 8.6417%2.1604%07.Chardon Twp-Riverside LSD 61.311772 64.595804 15.60 8.20 60.42 1.50 4.90 2.50 93.12 93.33 8.1524%2.0381%
08.Chardon Twp-Kirtland LSD 63.633058 62.902263 15.60 8.20 75.80 1.50 1.00 102.10 103.45 9.6718%2.4179%09.Chardon Twp-Mentor EVSD 60.948432 68.970480 15.60 8.20 81.34 2.00 107.14 107.60 8.8970%2.2242%
10.City of Chardon-Chardon LSD 66.063438 75.743026 15.60 80.68 1.50 12.00 2.50 112.28 108.38 8.7756%2.1939%
11.Chester Twp-West Geauga LSD 63.162762 65.702177 15.60 21.72 52.26 .20 2.50 92.28 91.23 9.2793%2.3198%12.Claridon Twp-Berkshire LSD 49.144757 52.320324 15.60 9.69 55.95 1.50 1.70 84.44 77.85 9.2856%2.3214%
13.Claridon Twp-Chardon LSD 65.647260 74.398534 15.60 9.69 80.68 1.50 2.50 109.97 103.13 8.7349%2.1837%
14.Aquilla Village-Chardon LSD 69.384954 82.053697 15.60 6.79 80.68 1.50 9.50 2.50 116.57 111.13 8.8096%2.2024%15.Hambden Twp-Chardon LSD 68.568705 77.852380 15.60 11.35 80.68 1.50 2.50 111.63 106.73 8.7910%2.1977%
16.Huntsburg Twp-Cardinal LSD 56.485698 65.512662 15.60 9.00 60.62 1.50 2.50 89.22 89.21 8.6796%2.1699%
17.Huntsburg Twp-Berkshire LSD 50.332611 53.549563 15.60 9.00 55.95 1.50 2.50 84.55 80.90 9.5796%2.3949%18.Middlefield Twp-Cardinal LSD 61.192993 70.670967 15.60 9.60 60.62 1.50 3.80 2.50 93.62 91.11 7.4122%1.8530%
19.Middlefield Village-Cardinal LSD 57.572997 67.364226 15.60 60.62 1.50 3.80 6.45 2.50 90.47 90.46 7.7141%1.9285%20.Montville Twp-Berkshire LSD 50.198940 53.776828 15.60 9.90 55.95 1.50 2.50 85.45 81.80 9.1487%2.2871%21.Munson Twp-Chardon LSD 68.479965 78.743423 15.60 13.90 80.68 1.50 2.50 114.18 110.28 8.5783%2.1445%
22.Munson Twp-West Geauga LSD 57.451763 60.553121 15.60 13.90 52.26 .20 2.50 84.46 84.66 9.3870%2.3467%23.Newbury Twp-Newbury LSD 54.094811 56.865530 15.60 7.90 59.23 1.50 2.50 86.73 101.30 8.5952%2.1488%
24.Newbury Twp-Kenston LSD 67.300715 77.605363 15.60 7.90 90.78 1.50 2.50 118.28 117.83 9.0250%2.2562%
25.Parkman Twp-Cardinal LSD 57.625926 67.724185 15.60 10.80 60.62 1.50 2.50 91.02 91.01 8.1872%2.0468%26.Russell Twp-West Geauga LSD 66.542237 71.054081 15.60 26.46 52.26 .20 2.50 97.02 97.86 8.7294%2.1823%
27.Hunting Valley/W.Geauga LSD 62.630065 64.535458 15.60 52.26 .20 16.10 2.50 86.66 78.86 9.6419%2.4104%
28.Russell Twp-Chagrin Falls EVSD 83.556693 95.377843 15.60 26.46 124.10 2.50 168.66 169.30 8.2184%2.0546%29.S Russell Village-Chagrin Falls EVSD 83.552413 95.305393 15.60 124.10 13.45 2.50 155.65 155.65 8.5711%2.1427%
30.Thompson Twp-Berkshire LSD 52.005693 56.098938 15.60 12.50 55.95 1.50 2.50 88.05 84.40 8.7463%2.1865%31.Thompson Twp-Madison LSD 58.942772 65.038455 15.60 12.50 60.47 1.50 4.90 94.97 95.69 8.2881%2.0720%
32.Troy Twp-Berkshire LSD 50.438277 53.598862 15.60 12.50 55.95 1.50 1.70 87.25 83.60 9.3297%2.3324%
33.Troy Twp-Cardinal LSD 57.357947 66.328385 15.60 12.50 60.62 1.50 2.50 92.72 92.71 8.6995%2.1748%
Full Tax Rates
Effective Tax Rates
The Auditor’s Office is frequently asked questions about the calculations of Real Estate tax bills. Many of the questions arise due to the complexity of the calculations brought about by both past and present law changes such as House Bill 920 credit, the 2 1/2 percent reduction enacted in 1979, now known as the Owner Occupancy Credit, the 10 percent rollback reduction, now known as the Non-Business Credit, the homestead exemption and others. The following example was developed to help taxpayers understand the calculation and the various factors that are used to calculate the actual tax that is paid on real property.
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How to Compute Your Tax Bill
PROPERTY TAX COMPUTATION
Market Value x 35% = Assessed Value Assessed Value x Full Total Tax Rate ÷ 1,000 = Gross Tax Per Year Assessed Value x Effective Tax Rate ÷ 1,000 = Adjusted Tax Gross Tax – Adjusted Tax = H.B. 920 Credit Gross Tax – H.B. 920 Credit = Net Taxes Net Taxes x Non-Business Credit Percent = Non-Business Credit Net Taxes x Owner Occupancy Credit Percent = Owner Occupancy Credit Net Taxes – Non-Business and Owner Occ. = Taxes Charged Taxes Charged ÷ 2 = Half Year Tax Half Year Tax + Special Assessments, penalties, etc. = Total Half Year Tax Bill EXAMPLE
This is an example for a home located in Auburn Township with a fair market value of $100,000 $ 100,000 x 35% = $ 35,000.00 Assessed Value $ 35,000 x 121.880000 ÷ 1,000 = $ 4,265.80 Gross Tax Per Yr $ 35,000 x 70.725138 ÷ 1,000 = $ 2,475.38 Adjusted Tax $ 4,265.80 – $ 2,475.38 = $ 1,790.42 H.B. 920 Credit
$ 4,265.80 - $ 1,790.42 = $ 2,475.38 Net Taxes $ 2,475.38 x 8.9797% (if applicable) = $ 222.28 N-B Credit $ 2,475.38 x 2.1992% (if applicable) = $ 54.44 O.O. Credit
$ 2,475.38 - $ 222.28 - $ 54.44 = $ 2,198.66 Taxes Charged $ 2,198.66 ÷ 2 = $ 1,099.33 Half Year Tax
Add Special Assessments, Penalties, Delinquencies Subtract CAUV Credits, Homestead Exemption = Total Half Year Tax Bill if Applicable Auburn Township Full Total Tax Rate is 121.880000 mills Auburn Township Effective Tax Rate is 70.725138 mills
Non-Business and Owner Occupancy Credits do not apply to New or Replacement levies passed after 8/31/13.
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What’s New for 2021!
Geauga County’s “Top Dog” winner this
year is Juliana Shumaker (a 4th grader at Kenston Intermediate School in the Kenston LSD and her dog Maggie. Juliana’s essay
about Maggie earned her the number one
dog tag for 2021 and other awards for her,
her class, and her teacher courtesy of Auditor Walder.
Please go to the Geauga County Auditor’s
website at
https://auditor.co.geauga.oh.us/Dog/-1-
Dog-Contest
for more information on this contest and for more information regarding when and how
you may purchase your licenses as Ohio
Law requires each dog in the County have a
license. A license will prove ownership and aid in locating the owner should a lost dog be found One year, three year, and lifetime
tags are available.
Triennial Update
In 2020, the Geauga County Auditor’s Office Real
Estate and Appraisal division will be completed its Triennial Update as required by Ohio Revised Code 5715.33. This law requires the Auditor to revalue all
real property every six years by visiting each property and then update those values in the third year in between to keep values in line with current
sales prices. These updated values will be in place for the Tax Year 2020 which the taxes are billed and paid in 2021. On average, Residential values increased by 10.15% and Agricultural values increased by 7.13% for an Overall value increase of 9.80% throughout the County. This does not translate in to an equivalent increase in percentage of your taxes as neighborhoods will be higher and some
lower. Please review your tax bill and feel free to contact us with any questions.
Geauga Connected
In 2020, the Geauga County Automatic Data Processing Board (ADP) began a new initiative to improve communication and transparency among residents and their local government. The initiative
is aimed to help local government subdivisions by creating customized, modern, user friendly websites in a cost effective manner and provide residents with access to forms, calendars, contact information, reports, and much more. The first two websites, Geauga County ADP and Bainbridge
Township, expect to be unveiled online in the third quarter of 2021. Website work has already begun for several other County Departments and Townships.
Enterprise GIS Program
The Geauga County Auditor will be embarking on a project to improve the County’s Geographic Information Systems data
currently available to County departments and residents. By updating the data format, modernizing address management,
and working collaboratively with the County’s end users of GIS maps, the goal is to develop a robust tool that provides
useful data to all end users while improving efficiency, reducing redundancy, and reducing costs. This will aid
everyone from Safety Forces to the resident in obtaining valuable data regarding parcels..
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Geauga County Elected Officials
As of December 31, 2020
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Geauga County Government Extensions
The following departments may be reached by dialing direct OR should you wish to utilize the County switchboard, call toll free (440) 285-2222 or (888) 714-0006 (for Burton and Newbury residents ONLY). Please use the department extension (the last four digits of the phone number) when reaching the County Departments through the
auto attendant. NOTE: You must have a touch-tone phone to utilize the auto attendant or remain on the line and the operator will be with you shortly.
ARCHIVES / MICROFILM BOARD 279-1770 EDUCATIONAL SERVICE CENTER 279-1700
AUDITOR 279-1600 ENGINEER 279-1800
BOARD OF ELECTIONS 279-2030 HEALTH DEPARTMENT 279-1900
BUILDING DEPARTMENT 279-1780 INTENSIVE SUPERVISION PROBATION 279-1870
CASA 279-1695 JURY COMMISSION 279-1880
CLERK OF COURTS 279-1960 LAW LIBRARY 279-2085
COMMISSIONERS 279-1660 MAINTENANCE 279-1730
COMMON PLEAS / ADULT PROBATION 279-1995 MAP ROOM 279-1855
COMMON PLEAS / BURT 279-2015 PLANNING COMMISSION 279-1740
COMMON PLEAS / FUHRY 279-2190 PROSECUTOR 279-2100
COMMON PLEAS /GRENDELL - PROBATE-JUV 279-1830 PUBLIC DEFENDER 279-1890
COMMUNITY DEVELOPMENT 279-1790 RECORDER 279-2020
CORONER 279-2165 SHERIFF'S DEPARTMENT 279-2009
COUNTY HOME 279-2160 TITLE OFFICE 279-1750
COURT TECHNOLOGY 279-1850 TRANSIT 279-2150
DEPT. of EMERGENCY SERVICES 279-2170 TREASURER 279-2000
DEPT. on AGING 279-2130 VETERANS 279-1860
DOG WARDEN 279-2180 WATER RESOURCES 279-1970
DoIT (Dept. of Information Technology)279-1630 YOUTH CENTER 279-2090
* * * * * * * * * * * * * *
COUNTY LIBRARY PARK BOARD 5420
ADMINISTRATIVE OFFICES 5440 POLICE PROSECUTOR 5830
CHARDON LIBRARY 5850 RAVENWOOD CENTER 5810
JOB & FAMILY SERVICES 5330 VICTIM / WITNESS 5950
MUNICIPAL / SMALL CLAIMS COURT 5840 WOMEN SAFE 5680
* * * * * * * * * * * * * *
The following departments may be reached by dialing direct:
CHARDON CITY POLICE & CLERK 286-6123 SOIL & WATER CONSERVATION 834-1122
COOPERATIVE EXTENSION 834-4656 METZENBAUM - Administration 729-9406
GAPP INC.285-5842 - School 729-0026
HUMANE SOCIETY 338-4819 - Workshop 729-1919
MENTAL HEALTH 285-2282 - Residence 729-9409
Should you wish to bypass the County switchboard, please call (440) 285-2222, 564-7131 or 834-1856. Please use the
department extension (listed below) when reaching the following County Departments through the auto attendant. NOTE:
You must have a touch-tone phone to utilize the auto attendant.
This report, as well as a variety of other information,
can be obtained by visiting the County web-site on the world wide web at:
http://www.auditor.co.geauga.oh.us
Questions, comments or suggestions regarding this report can be directed to County
Auditor Charles E. Walder’s office at
(440) 285-2222 Ext. 1600
Direct line (440) 279-1600
Or
Newbury and Burton Residents ONLY may call 1-888-714-0006 Ext. 1600
Email: auditor@co.geauga.oh.us