News Summary

HAMILTON — Ohio Tax Commissioner Richard Levin has denied a Butler County commissioner's request for an extension to this year's property value appraisal, saying the completed appraisal is generally accurate.

Commissioner Donald Dixon sent a letter to Levin Nov. 3 calling this year's appraisal — which amounts to an average increase in values while many homeowners are seeing home value decline — "blatant unfairness."

Dixon asked for an extension so the county can include 2008 values, instead of just the higher sale values in 2006 and 2007.

Levin replied with a Nov. 18 letter saying there are "ongoing misunderstandings about property taxation in Butler County."

Levin wrote that local governments, not the state, levy real estate taxes and the only thing his office does is ensure that county auditors accurately appraise properties. Levin said his office took the unprecedented step of comparing the countywide appraisal, finished by Butler County Auditor Roger Reynolds in July, to sales from the first half of 2008. They found Reynolds' reappraisal is generally low, but close enough to count.

"This result reinforces our view that, despite a softening of the real estate market in Butler County during the past 18 months, earlier growth in values means that the taxable values now on the auditor's books are still too low to reflect the market conditions as of Jan. 1, 2008," Levin wrote.

When asked about Levin's letter this week, Dixon's tenor was scaled back from his previous warning of "a full-fledged taxpayer-led revolt" and threats of a class action lawsuit if something isn't done. But Dixon said he's not letting the issue go.