Ohio Law requires that all real property in Hamilton County be revalued in 2005 and Hamilton County Auditor Dusty Rhodes has contracted with Sabre Manatron to conduct the 2005 mass reappraisal. As part of the 2005 reappraisal, new video images were taken of each property. These images assist our appraisers in properly valuing your property. At the same time video images were taken, property characteristics were verified. Any property at which a discrepancy was noted from what our computer records showed will be revisited for further verification. A review is currently underway of the real estate market in each city, village and township in Hamilton County. For revaluation purposes, appraisal district boundaries were established for properties that share, in part, the same schools, shopping and recreation areas. The value of land will also be considered in this process. Additionally, we are reviewing and analyzing all 2002, 2003 & 2004 property sales in your neighborhood. This overall analysis will assist us in determining your new tentative value. In the first half of 2005 each residential property owner will receive a notice from the Auditor informing them of their 2005 TENTATIVE market value for their home. At that time we will advise how you can express to us your questions, comments or concerns. The Auditor's Office is planning neighborhood conferences that will allow our appraisers to meet individually with you to hear your concerns and try to answer your questions.

Again, Ohio Law requires Counties to revalue all real property every three years and, as previously mentioned, the next reappraisal will occur in 2005. The only changes to a property's value outside of the three year cycle would be due to:

• physical changes to the property (improvements such as the addition of a deck, porch, patio, swimming pool, central air conditioning or new construction);
• demolition of an existing structure or improvement (i.e., removal of deck, demolition of garage);
• A decision by the Hamilton County Board of Revision to change a value based on a complaint filed by the property owner.

The Real Estate Valuation Department is then responsible for valuing any property for which a building permit was issued, or an appeal has been filed, or any property involving a land split/boundary survey. The bulk of this work is handled by staff appraisers who inspect the property and then develop a value by accepted appraisal standards and methods.

New Construction: duties include

1. Review of permits received in the Real Estate Valuation Department
2. Review of parcel land splits and boundary surveys accepted by the Engineer’s Department
3. Inspection of the properties
4. Assessing value of new construction
5. Assessing value for new land configuration
6. Adding property’s new description to a permanent file

Board of Revision / Appraisal: duties include

1. Review of appeals filed with the Board of Revision
2. Inspection of the properties
3. Examining area sales and other necessary data
4. Formulating an analysis and written report of value
5. Presenting a report before the Board of Revision, where final value determination is made