Parcel Splits and Combinations

Effective January 1, 2024 the Auditor’s office will be processing parcel splits and combinations differently than in the past. 

In the past: parcel splits and combinations were performed in the tax year that coincided with the calendar year.  As with the majority of tasks performed in the Auditor’s office are based on property condition as of January 1 of each year, parcel splits and combinations will now be performed as of January 1 of each year. 

Going forward: A split or combination that occurs between January 1 and December 31 of any year will show on record for the following tax year.

TAX BILLS will not show the current configuration of a property - they will and are supposed to reflect property condition as of January 1.

Example: A parcel event that happens on January 2, 2024 will be effective and show on the records as of January 1, 2025 for taxes paid in 2026.  Current tax bills will reflect property condition as of January 1 of the tax year the bill is for. 

This process is in compliance with Ohio Administrative Code 5703-25-06 (G).

For information on legal description requirements for parcel splits and combinations please see Conveyance Standards Sections IV, V, VI, VII, and VIII for more details.  https://auditor.ashtabulacounty.us/DNN/Portals/0/SKM_C45821101414300_1.pdf