Other Services

Auditor's Public Information Officer is Available to Come to You

There are many programs provided through the Auditor’s office. The Auditor’s Public Information Officer, Annie Croft would like to visit your business, church or organization to enlighten Lorain County homeowners on the 2 1/2% tax reduction for homeowners and the Homestead tax reductions for seniors and persons totally disabled who may qualify. Annie Croft is available weekdays and weekends. To schedule an event and have Annie speak to your organization and/or provide informative literature with a complete video and booth display about your Lorain County Auditor’s Office, please call Annie at (440) 329-5243. You can follow our outreach events with the handy web app below.

Homestead Exemption and Property Tax Rollback

Real estate property tax rollback and homestead exemptions are forms of property tax relief. Every property taxpayer classified residential receives the 10% tax rollback. This became law several years ago with the enactment of the state income tax.

In addition, senior citizens and the permanently disabled are eligible to receive the Homestead Exemption (reduction in real estate taxes) - click here for more info

Manufactured Housing

Under Ohio law, it is the responsibility of owners of manufactured homes to register their homes with the County Auditor for tax purposes. Annually, the Auditor's office assesses each manufactured home and prepares a tax list. Tax bills are sent to each owner semi-annually. The manufactured house tax is distributed back to the local taxing districts (townships and schools) in the same manner as real estate taxes. Statewide there are over 200,000 manufactured homes on the tax lists.


The Auditor's office is the focal point in the county for issuance of licenses for dogs, kennels, vendors and cigarettes.

Dog Licenses comprise the largest number of licenses sold. The annual dog registration is a service designed to benefit the animal, its owner and the community.

Licensing Your Dog

  • When?  A penalty shall be assessed if a dog license is not secured on or before January 31, or within 30 days after the dog becomes 3 months of age or is brought from outside the state. O.R.C. Sec. 955.0105
  • Where?  Monday through Friday 8:00 a.m. - 4:30 p.m., at the office of the Lorain County Auditor located at 226 Middle Avenue, Elyria. You may also purchase them at many other locations throughout the county.
  • Why?  First, licensing is required by state law. Second, the license attached to your dog's collar will identify you as the owner should the dog be lost. If your dog, with his license attached, is found running at large by the Lorain County Dog Warden, you will be contacted by phone to let you know that the dog has been impounded and where you can retrieve him. With a license, your dog can be kept for 14 days. Without a license your dog can be held for no more than 3 days according to state law. 

Controlling Your Dog

  • When?  At all times. The Ohio Revised Code specifies that all dogs must be either kept confined to your property or be under reasonable control. Letting your dog out the door, for instance, is not normally considered reasonable control. A dog that is leashed or under your control as you walk him is considered reasonable. You can be held responsible for damages which your dog causes to property or persons.
  • Why?  As a courtesy to others and to protect your dog. Dogs are no match for cars. Dogs running at large are at serious risk to themselves as well as to others. It is the reponsibility of the dog owner to control their dog at all times.

Immunizing Your Dog Against Rabies

  • When?  By the time your dog is 3-4 months of age. It's wise to follow the advise of your veterinarian in this area. Depending upon which vaccine your vet uses, you will need new shots every one to three years.
  • Where?  Any veterinarian.
  • Why?  The answer to this is simple. Rabies can be contracted by any warm blooded animal, including humans. It is almost always fatal. Rabies immunization helps to prevent contraction of the disease. Rabies are normally transferred through a bite or scratch. This can only occur when animals are together, so it is safer to keep your dog confined.


Vendor Licenses authorize businesses to sell tangible property to the public and collect sales tax, a part of which is returned for use at the local level.

County Auditor Additional Duties

Board of Revision - The Auditor is the permanent Secretary of the Board of Revision, which also includes the County Treasurer and the President of the Board of Commissioners. It is the responsibility of the Board of Revision to rule on property assessment prior to the issuance of the real estate tax list. Property valuation complaints are also heard.

Budget Commission - The Auditor is the permanent secretary of the Budget Commission which also includes the County Treasurer and the Prosecutor. It is the responsibility of the Commission to annually review the tax budgets of all taxing districts within the county and to determine that all tax levies are properly authorized and allocated to local governments and libraries.

Tax Incentive Review Council - The Auditor is a statutory member of a council appointed by the legislative authority of a county, township or municipal corporation that grants an exemption from taxation for abatements, enterprise zones or tax increment financing. Annually, the Tax Incentive Review Council shall review all agreements of existing exemptions for these areas.

Automatic Data Processing Board- The Auditor serves as Secretary of the Automatic Data Processing Board by statute.  Once an Automatic Data Processing Board has been established, no county office shall purchase, lease, operate, or contract for the use of any automatic data processing equipment without prior approval of the board.

Real Estate Appraisal and Assessment

The State of Ohio has more than 5.5 million parcels of real property. It is the duty of the Auditor to see that every parcel of land and the buildings thereon are fairly and uniformly appraised and assessed for tax purposes. A general reappraisal is mandated by Ohio law every six years with an update at the three year midpoint. The office maintains a detailed record of the appraisal on each parcel in the county. These records are open for public inspection. For taxation purposes, you are assessed at 35% of fair market value.

Real Estate Taxes and Rates

  • Administration of Special Assessments
  • Preparation of General Tax List
  • Administration of Tax Refunds and Abatements

Under law, the County Auditor cannot raise or lower property taxes. Tax rates are determined by the budgetary requests of each governmental unit, as authorized by the vote of the people, and are computed in strict accordance with procedures required by the Division of Tax Equalization, Ohio Department of Taxation.

Annually, the Auditor prepares the General Tax List. Your tax bill is based on the tax rate multiplied by your valuation on this tax list. This is your proportional share of the cost of operating your local government including schools, townships, villages and the county.

Ohio law limits the amount of taxation without a vote of the people to what is known as the "10 mill limitation" ($10.00 per $1,000 of assessed valuation). Any additional real estate taxes for any purpose must be voted by county residents. Your "tax rate" is an accumulation of all these levies and bond issues.

Weights and Measures

The Auditor is the Sealer of Weights and Measures for the entire County, thus protecting the general public from the possible loss which may occur from faulty measuring devices, such as scales and pumps. The Auditor is charged with the responsibility of insuring that all state laws relating to weights and measures are strictly enforced.

Sealers perform "spot checks" on prepackaged items to test the weight of the contents. County sealers are certified by the Ohio Department of Agriculture. A few cities in Ohio employ their own sealers.