Land Splits / Combines / Tax Accounting
Combination Forms are obtained and filed at the Lucas County Auditor's Office. Please submit original signed documents. Parcels involved in the combination must be contiguous and the owner of record, for all parcels involved, must be exactly the same. The combination of parcels is for tax purposes and does not require a separate deed be filed with the Lucas County Recorder. Changes in the land valuation may occur when parcels are combined.
Adjustments are applied to the following tax duplicate and billed the following year. These adjustments are made to permanent records and any subsequent split of the parcel may require Toledo/Lucas County Planning Commission approval. This may make it difficult to sell or mortgage a portion of the new parcel. To split portions of land or create new plats or condominiums, parcels must meet conveyancing standards and Plan Commission Regulations. Splits under five acres must be approved by the Toledo/Lucas County Planning Commission.
A deed containing the new legal description is submitted to the Deed Transfer Department. During this process, the deed will be forwarded to the Tax Map Department for approval of necessary standards. Upon their approval the property may then be conveyed and recorded. The Tax Accounting Department is responsible for all quality control checks, creation and deletion of parcels and assessor numbers, updates to legal descriptions, changes in valuation as a result of appraisal field inspections and new values generated by our Computer Assisted Mass Appraisal (CAMA). Changes are entered on the Auditor’s GIS (Geographic Information System) and reflected on AREIS Online.
Other land changes with similar requirements include street and alley vacations, annexations, and right of way takes. The Tax Accounting Department processes all valuation changes that are a result of Exemptions, Tax Abatements, Land Bank Programs, Forfeited Land Sales, Auditors Adjustments, Informal Reviews, Board of Revision Complaints, and New Construction and/or Razes.
Yearly changes in property valuations are submitted to and approved by the State of Ohio, Department of Taxation. Upon the state’s approval the tax duplicate is set and tax bills are generated.
For more real estate tax information call (419) 213-4406.
Additional contact information:
Tax Accounting Department, Suite 770
Lucas County Engineer's Office Tax Map Department, Suite 770
Toledo/Lucas County Plan Commission, Suite 1620