HOW IS PROPERTY REVALUED?
 State law requires the County Auditor to physically inspect all land
and buildings within the County every six years (revaluation). This inspection insures that the physical facts listed on the property record card at the Auditor’s Office are accurate. Values are then reviewed at mid-point (triennial update) between reappraisals by the Tax Commissioner of the State of Ohio and if values are not at market level, the Commissioner is required to order any necessary changes.
Both the revaluation and triennial update helps to insure that each person only pays their fair share of the local property tax burden in that valid sales are reviewed by the State Tax Commissioner and the County Auditor to determine any market fluctuations that have occurred in the local economy. HOW ARE LAND AND BUILDING VALUESCALCULATED? RESIDENTIAL LAND
Residential land values are established based on a review of vacant land sales of similar
properties in the same area (also termed a “neighborhood”). BUILDINGS
Building values are determined by a pricing schedule that has been developed specifically for Crawford County. These schedules reflect current, local costs of construction and market
conditions. AGRICULTURAL LAND Agricultural land enrolled in the Current Agricultural Use Value Program is valued based on soil type. These values are set by the Department of Taxation based on the “capitalization
of the typical net income before real property and income taxes from agricultural products assuming typical management, cropping and land use patterns and yields for a given type of soil”. Five year averages of costs, cropping patterns and other factors are used to avoid erratic fluctuations in value that are due to spot economic, market or climatic conditions. | 
