Damaged Property Value Reduction | Carroll County Auditor

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Serves residents of Carroll County who sustained damage to their property due to fire, flood, or storm. Under Ohio law, items not covered include landscaping, trees, residential fencing, and personal items such as sofas, chairs, computers, and televisions.

Must complete form DTE 26, Application for Valuation Deduction for Destroyed or Damaged Real Property.

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Call the office or visit the website at www.carrollcountyauditor.us/real-estate-forms-destroyed-property for more information and for application.

Any deduction from property value will affect the tax bills mailed in January of the following year. The amount of the deduction equals a percentage of the reduction in value caused by the damage. That percentage is determined by the calendar quarter in which the damage occurred:

• Damage occurring between January 1st to March 31st: may be eligible for a 100% reduction in property tax equal to the amount of damages.
• Damage occurring between April 1st to June 30th: may be eligible for a 75% reduction of the amount of damages.
• Damage occurring between July 31st to September 30th: may be eligible for a 50% reduction of the amount of damages.
• Damage occurring between October 1st to December 31st: may be eligible for a 25% reduction of the amount of damages.

Example:

• $100,000 - Original appraised value for current tax year.
• Damage occurred between April 1st and June 31st = 75% reduction.
• $ 7,500 - 75% reduction of the $10,000 damage.
• $ 92,500 - New appraised value f

Carroll County, Ohio