Resources
In this section you'll find helpful resources that every treasurer can use.
None at this time.
Legislation Resources
CCAO State Budget (HB 33 - 135th General Assembly) Overview County Advisory Bulletin
Talking Points on CTAO's Two Priority Bills for the 134th General Assembly (2021-2022)
Bill and Analysis Locator
This link allows you to look up information on specific bills pending in the Legislature.
Helpful Links and Documents (updated regularly)
Announcements/ Recent Posts
In response to concerns from CTAO members, the Treasurer of State's office has amended its recently announced STAR Ohio account policy changes. Below are the newly amended requirements:
1. All new accounts will require at least two Authorized Signers. A Certifying Officer (who may be an Authorized Signer) in a supervisory or board governance position at the subdivision will need to authorize the signers. The Certifying Officer’s signature will require notarization.
2. For existing accounts, any changes to your Authorized Signers will require the designation and signatures of at least two Authorized Signers. The new Authorized Signers Certification Form will be available on the STAR Ohio web portal or by contacting STAR Ohio beginning April 10, 2023.
3. Any additions of bank accounts connected to your STAR Ohio account will require the signature of at least two Authorized Signers on the new Bank Account Registration Form. For security purposes, a one business day hold will be placed on transactions initiated to a newly added bank account. In addition, there will be a five-business day hold on all online transactions initiated to a newly added bank account. These requirements will be reflected on a new Bank Account Registration Form that will be available on the STAR Ohio web portal or by contacting STAR Ohio beginning April 10, 2023.
For those participants with fewer than two Authorized Signers currently listed on an account, you should have received a separate email communication with additional information and how this may affect you.
Please also be on the lookout for an exciting update to the STAR Ohio web portal in an effort to make the web experience easier and more user friendly.
No. 2022-009. Requested by Licking County Prosecuting Attorney William C. Hayes. SYLLABUS:
Pursuant to the terms of R.C. 2113.64-.67, a county treasurer cannot take an owner-ship interest in outstanding annuities when the designated beneficiary of the annuities is either unknown or not found.
HB 93, which expands the Address Confidentiality Program administered through the Secretary of State’s office, became effective on April 29th. Although the responsibilities required under the bill primarily rest with the county recorder, treasurers will be required to shield any identifying property information they have for participants of the program. To read the bill's language, please click here.
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Memorandum 2022-02, which highlights the changes to the Safe at Home Program as a result of HB 93
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Form SAH-RPCN - Real Property Confidentiality Notice
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Form SAH-RPR - Release of Property Record
- Form SAH-DTE - Disclosure for a Title Examination
3/12/21 - Information from Treasurer Robert Sprague's Legislative Staff Reminding County Treasurers to Post Investment Reports
Auditor of State Bulletins and Advisory Memos
- Auditor of State Bulletin (3/9/23): PAYMENT Re-Direct and Business Email Compromise Schemes
- Auditor of State Advisory Memo (2/17/23): Fraudulent Unemployment Compensation Claims
- Advisory Memo 6-30-2021: Updated - ARP Coronavirus State and Local Fiscal Recovery Fund Submission Requirements and Fraud Protection Insurance
- Bulletin 2021-004: Separate Accountability for Federal Programs Authorized by the American Rescue Plan Act of 2021
- Auditor of State Bulletin on County Official Pay Increase Effective Dec. 17, 2018
Continuing Education Resources
Center for Public Investment Management (CPIM)
County Treasurer Manual Updates
OPCS Under-collateralization Panel Discussion Presentation
OPCS Public Unit Best Practices
State Government Links
Treasurer of State Regional Liaison Map & Contact Info
OPCS Contacts at Treasurer of State
Ohio Department of Commerce Division of Unclaimed Funds
OPERS Update Presentation to OCCO
Links to Previous OBM Ohio Connects Newsletters and State Financial Reports
- May 2022 OBM Ohio Connects Newsletter
- April 2022 OBM Ohio Connects Newsletter
- February 2022 Monthly State Financial Report
- February 2021 Newsletter
- October 2020 Newsletter
State Associations
County Commissioners Association of Ohio
County Auditors Association of Ohio
Ohio Council of County Officials
Ohio Government Finance Officers Association
National/International Associations
National Association of County Collectors, Treasurers and Finance Officers
International Association of Government Officials
General Guidance/Advisory Opinions
Prosecuting Attorney Opinion on Preserving Dishonesty/Faithful Performance of Duty Policy
AG Opinion on State Cryptocurrency Payment Processor
OEC Opinion on Ceremonial Gifts
FAQ: Dishonesty and Faithful Performance of Duty Policy in Lieu of Bond
Conference Slides and Handouts
2024 Spring Conference
Legislative Update Spring 2024
Vexatious Public Records Request & Proposed Solutions
Market Myths And Treasury Truths
First Amendment Auditors Slides
First Amendment Auditors Handout
Cyber Preparedness
Boosting Collections with Paperless Payments
Latest Trends in Fraud
2023 Fall Conference
Evaluating the Evaluators: Critically reviewing appraisals and solutions from around the country
Understanding Property Taxes in Ohio
Investment Updates for County Treasurers
Improving Efficiency and Maximizing Collections via Technology
Session Handout - Improving Efficiency
Records Retention for the Treasurer's Office
Vital Cybersecurity Practices for County Treasurers
2023 Spring Conference
The County Budget and Appropriation Process
Social Media In The Treasurer's Office
State Vs Barnett Presentation Handout
Protecting Yourself in Today's Cyber Landscape
We Want To Pay You Don't Make It Difficult Handout
2022 Spring Conference
Government Services that Don't Feel Like Government Services
Removing Obstacles on Your Citizens Path to Payment
Overview and Duties of the Board of Revision and the Budget Commission
The Great Resignation - Attracting & Retaining Gen Y and Gen Z Employees
- Visit the Members Only section of our website for more materials from Scott Warrick.
2021 Fall Conference
AOS Attendance Credit Form (You can type into this form before printing)
Evolution of the Federal Reserve
Don't Get Caught Without An Investment Plan
Resilience for the Public Sector
2021 Spring Virtual Conference
Ohio Pooled Collateral System Update from Walt Myer
How to Prepare for an Audit & COVID Federal Funding Update - Rhonda Kline & Teresa Hicks
A Review of Ohio’s Economy, the Biennial Budget, & the Future Economy - Director Kimberly Murkiens
2019 Fall Conference
An Overview of the New Ohio Manufactured Home Program
Bankruptcy Proceedings: A Deeper Dive
Board of Revision Practices in Ohio
CyberSecurity and Non-Profit Fraud Protection
Disaster Preparedness and Recovery: Hope for the Best Prepare for the Worst
Fifth Third Presents An Economic Update & Outlook
Sell on your terms - Tax Certificate Sale Terms & Technology
2019 Spring Conference
County Land Bank Overview History Proposed Amendments
Diversifying your portfolio with Farm Credit - Understanding the second-largest GSE
Panel Discussion: Bankruptcy and Pre and Post Payments on Delinquency
Staying Relevant Secure & Optimized in your Electronic Bill Presentation & Payment Strategy
Tax Roots and How the System has Grown A Comprehensive Overview of Ohios Property Tax System
2018 Fall Conference
An Update on Investment Topics Faced by County Treasurers
Evaluating and Selecting a Tax Lien Purchaser for Your County
How County Treasurers Can Effectively Utilize Outside Counsel
How to Mitigate Security Risks Associated with Accepting Electronic Payments
Receivables Automation: Whats Here & Whats Coming
2013 Fall Conference
Ohio Tax Law Changes
Star Ohio
Merchant Processing Visa Rule Changes
Ethics
Understanding Investment Basics
Cyber Security
COVID-19 Guidance
Below is information being created, utilized and shared by state entities and fellow treasurers to help members deal with the disruptions COVID-19 is creating in counties across the state. Please use these shared resources as you see fit. If you have any specific questions, please directly contact the treasurer who is sharing this information.
As we’ve mentioned on several occasions, we strongly encourage all county treasurers to work with their county colleagues, including their county prosecutor - who can provide legal guidance - and their local health district - which has the most up-to-date COVID-19 information from the Ohio Department of Health - as you develop your local response plans.
Please check this page daily as we will post updated information on the day’s events as our state leaders continue to deal with this health crisis.
Guidance from CTAO Members
- Guidance on Delinquent Property Tax Policies During COVID - How to Help Avoid Foreclosures Hamilton County
- New Report from NCST and the National Fair Housing Alliance on "Protecting Homeownership from the Impact of COVID-19" (shared by Stark County Treasurer Alex Zumbar)
Recommendations
The authors’ recommendations fall broadly into two buckets: policies related to people and policies related to properties.
Policies that improve people’s outcomes:
- Increase access to COVID mortgage forbearances.
- Give borrowers the post-forbearance options best suited for their circumstances.
- Encourage communication between borrowers and mortgage servicers.
- Ensure the Homeowner Assistance Fund meets its goals.
- Support alternatives to foreclosure, such as short sales, for those who need them.
- Prevent the pandemic from negatively affecting consumer credit scores.
- Allow borrowers to access new mortgages after forbearance and foreclosure.
- Eliminate forbearance penalties that decrease access to credit
Policies that improve property outcomes:
- Prioritize homeownership and neighborhood stabilization in distressed and REO sales.
- Properly maintain REO properties in all neighborhoods.
- Prevent zombie foreclosures and aggressively address vacancy problems.
- 2nd Half Tax Collection Guidance/Inserts
- Example templates for tax inserts describing procedure changes in light of COVID-19
- General procedure memos for 2nd half tax collection
- Responses to newest CTAO Membership Survey on COVID-19 Response, from late April (please click here to download the full excel of response data)
- Responses to CTAO Membership Survey on COVID-19 Response, from late March (please click here to download the full excel of response data)
- General & Closure Notices
- DOL QA on Families First Coronavirus Response Act- Questions and Answers_Butler
- Public Health Notice for Office_Hocking
- COVID19 Response Plan_Portage
- Continuity of Operations Plan COOP_Ashtabula
- Internal Emergency Plan_Licking
- Treasurer Continuity of Operations Plan COOP_Butler
- Courthouse Closure - Franklin County
- COVID-19 Emergency Resolution- Hocking County
- Press Release on County Office Closure_Trumbull
- Staff/Remote Work
- Foreclosures
Guidance/Documents/Health Orders from State Entities
- Health Director's Order for Face Coverings in Certain Counties with a Level 3 Public Health Advisory, signed July 8, 2020
- Link to order here
- Link to order here
- Health Director's "Order to Extend the Expiration Date of Various Orders" until the end of the declared emergency, signed July 7, 2020
- Link to order here
- Link to order here
- State Auditor Faber has created a webpage with COVID-19 resources for local governments in response to questions and concerns he has heard from local partners.
- Please click here to view the "COVID-19 Resources for Local Governments" webpage.
- Please click here to view the "COVID-19 Resources for Local Governments" webpage.
- Dept. of Taxation Entry Approving Additional COVID-19 Inserts in Tax Bills
- Shelley Wilson from the Dept. of Tax shared the following note accompanying a tax entry approving additional inserts in tax bills:
"In light of the current COVID-19 crisis and ongoing efforts to socially distance, please find attached a journal entry approving the enclosure of additional contents related to payment methods and office visits for the second-half 2019 tax bills. You will receive a paper copy mailed to your street address of record in case our email list for your group isn’t current.
Please note that this approval is limited to only those subjects indicated on the attached entry for the second-half 2019 tax bills. If you like to include any additional information that is not described in the entry, you must still submit the proposed contents for separate approval by the Tax Commissioner. Similarly, please also note that this approval extends only to the second-half 2019 tax bills. Any additional contents for any future tax bills must be approved separately by the Tax Commissioner via the normal process under R.C. 323.131.
If you have any questions regarding these instructions, please contact me or Matt Hollis by email at shelley.wilson@tax.state.oh.us or matthew.hollis@tax.state.oh.us."
- Governor's "Updated and Revised Order for Business Guidance and Social Distancing," signed May 29, 2020
- Link to order here
- Link to order here
- Governor's "Urgent Health Advisory" with recommended precautions on how to stay safe amidst COVID-19 (replaces previous orders, effective May 20, 2020)
- Link to order, effective May 20, 2020, here
- Governor's "Stay Safe Ohio" Order with limited business openings (in effect through May 29, 2020)
- Link to order, effective April 30, 2020 at 11:59 PM, here
- Link to order, effective April 30, 2020 at 11:59 PM, here
- Information on SharedWork Ohio (voluntary layoff aversion program that allows workers to remain employed and employers to retain trained staff during times of reduced business activity)
- Possible Remission of Property Tax Penalties and Interest during COVID-19
- Link to memo from the Dept. of Taxation, shared April 20th, 2020
- Form DTE23A (Fillable) -Application for the Remission of Real Property, Personal Property and Manufactured Home Late-Payment Penalties
- Governor's Updated "Stay At Home" Order (through May 1, 2020)
- Link to order, effective Monday, April 6, 2020 at 11:59 PM, here
- Emergency Legislation on COVID-19
- Link to provisions of Amended Substitute House Bill 197, effective with the Governor's signature March 27, 2020, here
- Governor's "Stay At Home" Order
- Link to order, effective March 23, 2020 at 11:59 PM, here
- Auditor of State COVID-19 FAQ for Local Governments
- Link to memo here
- Ohio Ethics Commission Memo on Online Trainings for Public Officials
- The Ohio Ethics Commission is reminding public officials and employees working from home that the Commission provides free and convenient online training options in lieu of normally scheduled classroom-style training. The next two sessions are on April 3rd and April 15th. Link to more information in the memo here.
- Possible Extension of Tax Collection Period (Dept. of Taxation)
- "Ohio law addresses such a situation and has a specific procedure for granting such extensions. Under R.C. 323.17, the deadline for the second-half collection may be extended until July 20 without the consent of the Tax Commissioner. In the event of an emergency, the Tax Commissioner may extend this deadline an additional 15-days upon application by either the county treasurer or county auditor. “Emergency” is defined in that statute. If a delay in the closing period becomes unavoidable, the Tax Commissioner may also grant an extension beyond 15 days upon application by both the county treasurer and the county auditor if the Tax Commissioner determines that penalties have accrued or would otherwise accrue for reasons beyond the control of the taxpayers of the county. Such extensions are granted via a journal entry by the Tax Commissioner that also sets the final extended date for collection.
The Department of Taxation has prescribed form DTE 96 Application for an Extension of Time to Collect Real and Public Utility Property Taxes for these extension requests.
Given that by statute, the extension process begins with an application filed by the county treasurer and/or auditor, the Tax Commissioner cannot issue a statewide or “blanket” extension for counties that have not submitted such a request and that have not followed the procedure set forth in R.C. 323.17."
- "Ohio law addresses such a situation and has a specific procedure for granting such extensions. Under R.C. 323.17, the deadline for the second-half collection may be extended until July 20 without the consent of the Tax Commissioner. In the event of an emergency, the Tax Commissioner may extend this deadline an additional 15-days upon application by either the county treasurer or county auditor. “Emergency” is defined in that statute. If a delay in the closing period becomes unavoidable, the Tax Commissioner may also grant an extension beyond 15 days upon application by both the county treasurer and the county auditor if the Tax Commissioner determines that penalties have accrued or would otherwise accrue for reasons beyond the control of the taxpayers of the county. Such extensions are granted via a journal entry by the Tax Commissioner that also sets the final extended date for collection.
- Waiving taxpayer obligation to pay electronic payment fees
- "Fees associated with the electronic payment of taxes for the duration of the COVID19 crisis may be waived by the county commissioners. County commissioners must pass a resolution to take on the fee obligation and ensure that it does not violate any agreement(s) governing the use and acceptance of the financial transaction device. R.C. 301.28(E).
If an entity wants to waive a statutorily imposed fee, then it can be waived only if the statute permits.
Also, HB 572 has been introduced and, if passed, would allow the Ohio Public Works Commission, the Ohio Water Development Authority, the Ohio Environmental Protection Agency, county auditors, and county recorders, during the state of emergency due to COVID-19, to waive certain penalties and late fees, suspend certain reporting requirements, and waive electronic recording fees."
- "Fees associated with the electronic payment of taxes for the duration of the COVID19 crisis may be waived by the county commissioners. County commissioners must pass a resolution to take on the fee obligation and ensure that it does not violate any agreement(s) governing the use and acceptance of the financial transaction device. R.C. 301.28(E).
Guidance from Other Associations
CCAO
- 12.31.20 County Advisory Bulletin - UNEMPLOYMENT COMPENSATION OTHER FINANCIAL CONSIDERATIONS FROM THE RECENT COVID-19 STIMULUS PACKAGE
- How to Make EMA requests 04.03.20
- Dispute Resolutions (under new Stay At Home Order) Memo 04.02.20
- Coronavirus Memo 4.1.2020 (Information on virtual meeting assistance, county emergency declarations FAQ, HR-related information and county purchasing authority)
- Coronavirus Memo 3.31.2020 (Information about preparing budgets for cuts as a result of the expected dip in revenues as a result of the pandemic)
- Covering/Waiving Electronic Processing Fees for Taxpayers
- In response to questions from county treasurers on their ability to waive taxpayers' electronic payment fees during this time, CCAO shared a bulletin of theirs from 1999 that outlines changes made in HB 515 (122nd General Assembly) relative to Countywide Credit Card Acceptance Policies. Please note the language on pages 3-5: CountyAdvisoryBulletin 199904-credit card use.
- In response to questions from county treasurers on their ability to waive taxpayers' electronic payment fees during this time, CCAO shared a bulletin of theirs from 1999 that outlines changes made in HB 515 (122nd General Assembly) relative to Countywide Credit Card Acceptance Policies. Please note the language on pages 3-5: CountyAdvisoryBulletin 199904-credit card use.
- Coronavirus Memo 3.30.2020 (Administrative deadlines, sample HR policies, and more)
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Employment FAQ Based on Recently Released DOL Guidelines from Marc Fishel, Esq., who recently presented the HR webinar for county officials
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County Advisory Bulletin 2020-03: COVID-19 Employment Related FAQs
- County Advisory Bulletin 2020-02: Family First Coronavirus Response Act Leave Provisions
- FFCRA and COVID-19 Employment Law Issues Presentation from Jonathan J. Downes, Certified Labor & Employment Law Specialist, Zashin & Rich
- Family First Coronavirus Response Act FAQs from Jonathan Downes & Jantzen Mace (Zashin & Rich)
- Public Employer Summary of H.R. 6201 – Family First Coronavirus Response Act from Jonathan Downes & Jantzen Mace (Zashin & Rich)
Association of Ohio Health Commissioners
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The AOHC shared with OCCO some general guidelines and tips all county offices should follow, along with answers to the specific questions we posed to them on behalf of county treasurers. The AOHC indicated that there will be more guidance going forward as offices and businesses re-open, but they encouraged all county offices to work together and have frequent conversations with your respective health departments to stay on top of current recommended protocols & guidelines.
General Tips- Regular communication with a local health department is recommended for ongoing questions and guidance.
- The most important piece is probably limiting the number of people in the office. This may mean scheduling appointments and posting maximum occupancy standards, as well as enforcing the six foot spacing recommendation.
- Paper towels are better for disinfecting surfaces than rags/towels. Wiping the surface fully is the key to cleaning because it disturbs the virus, not necessarily the type of disinfectant used.
- Plexiglass barriers are helpful if you have access to them.
- Temperature-taking is not a good gauge of infection because many people don’t have that specific symptom. Four better screening symptoms to ask about or look for: cough, shortness of breath, fever, known exposure to someone with COVID-19.
- Figure out what you will do if someone comes in without a mask on.
Tips for County Treasurer Duties
- With respect to handling cash: money is not a fomite and doesn’t spread the virus very well because it has some level of disinfectant in it that repels bacteria. Recommended wearing gloves, no specific suggestions for how to make counting easier with gloves. Don’t need to change gloves between customers if you put the first batch of money you receive away before taking the next batch money.
- With respect to using calculators, pens, and other tools to count money: have each employee have their own set of tools for the day and then wipe everything down between uses if the tools change hands.
- With respect to one-on-one meetings for payment plans etc: find the best way to do that in an isolated way, maybe opposite ends of a 6-foot table, masks help as well. Might need to regulate people coming in more strictly.
- With respect to handling mail: the virus can’t survive very well on mail but if you can set it aside for 72 hours that will completely kill the virus. If you don’t have time for that, use gloves etc. Then change gloves when moving on to a different task.
- If you accept credit cards: have a machine where the customer can insert their card and be the only one to touch the machine. Then wipe down machine between users.
Ohio Bankers League
- Many treasurers have asked whether banks would continue to make escrow payments during 2nd half tax collections, even if taxpayers were not able to make payments. We secured the below information from Don Boyd, State Government Relations Director and Legislative Counsel at OBL, in response to this question:
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"The main regulations governing escrow accounts any payments are contained in 12 CFR 1024, the Retail Estate Settlement Procedures Act (RESPA). Specifically, 12 CFR 1024.17 covers escrow accounts. This covers how banks handle escrow money, payment out of the escrow account, and how banks can handle shortages. First and foremost, I would recommend that county treasurers contact the local banks that they deal with to discuss any questions or concerns they may have because, as you will see below, there are numerous scenarios that could come up and open lines of communication will allow for ongoing dialogue as situations arise.
From a fundamental standpoint, I am not aware of any statute or regulation that would require a bank to advance money they have not received to pay property taxes if a bank is not receiving payment from the borrower, including the amounts put into escrow. However, for a number of reasons, an individual bank may choose to advance the money to protect the mortgage’s first position rather than risk losing it to a tax lien. Further, based on the regulations mentioned above, banks are able to have some level of cushion, up to two months, in the escrow account. If the borrower was current through April, that amount along with the cushion could be enough to cover the first half payment. However, I will stress that this will vary bank to bank and borrower to borrower how much, if any, cushion has been paid and is available.
Banks are also continuing to work with borrowers to determine what may be the best solution for their individual situation. This can include borrowers paying interest only or interest plus escrow for a period of time. In these cases, the borrower may be continuing to pay escrow amounts even while in forbearance. Once again, this will vary bank to bank and borrower to borrower but may allow for those property tax payments to continue to be made.
For background purposes, banks are seeing a lot of forbearance requests and requests for accommodations come in from both residential and business borrowers. On the residential side, Government Sponsored Enterprises (GSEs), such as Fannie Mae and Freddie Mac, have required that forbearance be available for loans in their portfolio that are serviced by many banks. Many times, banks will provide a residential mortgage and then sell it downstream to one of the GSEs and then continue to service the mortgage on their behalf. In these cases, banks that are on certain payment schedules are still required to forward payment to those GSEs whether the bank has actually received payment or not. This along with some of the other programs that banks are participating in to help individuals and businesses affected by the COVID-19 Pandemic can have an impact on liquidity. While not currently an issue, there is worry that, depending on how long this continues, this could eventually affect the ability of banks to provide additional assistance to customers and businesses as we move forward. Fronting property tax payments would be an additional drain on this so each bank will have to individually weigh all of these factors.
As I have mentioned, banks have been asked by the federal government, state government, and all of our state and federal regulators to work with customers, both individuals and businesses, affected by the COVID-19 Pandemic. As we are, I hope that individual counties and county treasurers will also work with affected taxpayers to address unpaid taxes in methods short of filing tax liens or foreclosing on properties.
Once again, I would like to stress the need for communication between county treasurers and the banks they work with during this time. It is best to open those lines of communication now so that there can be ongoing discussions on the front end rather than trying to sort things out on the back end."
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