Archive
Welcome to the Archive section. This area contains historical guidance, prior communications, and reference materials maintained for recordkeeping and context. Content may be outdated and should be reviewed alongside current policies, laws, and official guidance before use.
Note: This section is in progress. Check back for historical information.
2018-2025
02/27/2026
Partial Payments Toward Delinquent Parcels
This question is for County Treasurers who accept partial payments toward delinquent parcels (not in foreclosure) that are NOT under a written contract because the taxpayer cannot afford a contract. Do you have a policy that allows this or can you point me in the direction of what authority we operate under in order to accept these payments? Thank you!
Melissa Koch
Wayne County Treasurer
mkoch@wayne-ohio.org
02/27/2026
Legal action against Rover Pipeline?
Have any other counties who have the Rover Pipeline taken legal action (foreclosure) yet?
Thanks,
Alexander A. Zumbar, CPFA
Stark County Treasurer
aazumbar@starkcountyohio.gov
02/26/2026
Demo Lien Law?
I was contacted by a State Farm agent about a property in our County that had a fire. He said there is something called a Demo Lien Law that says that the County Treasurer has to hold monies for the house demo, then pay the bills when the demolition is done. Has anyone heard of this, and if so what steps/policy have you followed to complete this process?
Angie McQuillen
Ashland County Treasurer
actreas@bright.net
02/13/2026
Refund Policy?
Does any treasurer's office have a policy on refunds? We have many people prepay before the end of the year, and then they turn around and want a refund if they overpaid. If you do have a policy, can you please send it to me?
Penny Patton
Fayette County Treasurer
penny.patton@fayette-co-oh.com
02/13/2026
Escrow Payment Plans
Hi everyone! Our office has a highly utilized PrePayment (escrow) Plan offering. Currently, our plans cover a 6 month period to coincide with the two half cycles. We have seen an increase in requests for a 12 month plan, so someone can have their annual tax amount broken into 12 payments in one plan rather than 6 payments each in two plans. Do any of you offer a 12 month plan? I've heard a few counties do have that offering. Thank you!
John McManus
Montgomery Co. Treasurer
mcmanusj@mcohio.org
01/12/2026
AI Solutions for Treasurer's Office
Has any County Treasurer engaged with an AI firm to develop solutions for their office? If so have they received any deliverables? As a follow-up, are any counties (Commissioner-driven or other department-driven) efforts to seek AI solutions in process in your county to your knowledge?
The reason I ask is I have been receiving many calls and emails and introductions to AI firms that promise to save me time and money and revolutionize the way I do business, but not one of them has yet been able to tell me how, provide an application, or move forward without first wanting me to drop $50,000 into a consulting arrangement.
I do not want to reinvent any wheels that are already in process somewhere else. And I don’t want to be the guinea pig, either!
Thank you in advance.
Mike McNamara
Butler Co. Treasurer
Michael.McNamara@bcohio.gov
01/08/2026
Unclaimed Funds Question
Hello to all fellow Treasurers,
Thank you in advance for considering my question. Do our commissioners have to approve an increase of appropriation in the expense line for unclaimed funds? I have all the proper documentation to release funds to an estate for which we have funds in unclaimed. Does/can this fall in the same category as requesting a voucher for, say, a tax overpayment refund which can be done without commissioner approval?
Theresa Moore
Perry County Treasurer
theresa.moore@perrycountyohio.gov
12/16/2025
Overpayment of Property Taxes
Taxpayers paying their full years' taxes at 1st half collection will be overpaid once the HB186 credit is applied. Can the over payment be held/applied to 2026 taxes, or must it be refunded? Ref. ORC 321.45 re: prepayment agreements, etc., it would seem a separate agreement would be required for each parcel to hold the over payment in "escrow" for application towards 2026 taxes yet to be assessed?
Randall Kuvin
Warren Co. Treasurer
rkuvin@warrencountyohio.gov
12/11/2025
Salary Question
I wanted to inquire about a matter related to our compensation. The county auditor has informed me that my salary for the current term is prorated due to the timing of my official start date. As a result, I appear to be leaving a balance of $684.16 in my budget's salary line for the current year.
To confirm, I was wondering if anyone else has experienced a similar issue with their salaries being prorated around the time of election or new term starts? I would appreciate any clarification on this matter. This is my second term so I didn’t realize that this was how it was done. I just wanted to confirm that it is correct.
Stacie McKenzie
Madison County Treasurer
Stacey.McKenzie@madison.oh.gov
09/03/2025
JFS Temporary Custody Question Regarding Bank Account
In Auglaize County, our Jobs and Family Services has been awarded temporary custody of a 5-year-old child. This child will be receiving SSI. The State of Ohio is saying there are new laws and this child must have a bank account opened in their name and the monthly SSI shall be deposited into the account(along with interest) until the child reaches the age of 18.
Has anyone else experienced this and were there any other mechanisms that need to be in place? What type of fund should the county deposit into before transferring to the bank account? Example- 5xx fund.
Any assistance is greatly appreciated.
April E Bowersock
Auglaize County Treasurer
abowersock@auglaizecounty.org
09/02/2025
Court-Ordered Deposit of Unclaimed Funds
We now have been presented with our second court-ordered deposit of money for heirs into our unclaimed funds in the past 6 months. Is this a common thing? Nobody here recalls it happening before?
Thanks for your help!
Theresa Moore
Perry County Treasurer
theresa.moore@perrycountyohio.gov
05/26/2021
Identity Theft Insurance?
I was the one in our county to submit my information for the American Rescue Plan. I know that there has been talk about getting identity theft insurance. Has anyone done this or has the Treasurers Assoc. checked into this as a service for the Treasurers?
I contacted the local insurance company that Ashland County uses and they told me to use LifeLock. (Which my county information tech. guy said he wasn't suggesting that) We have checked with CORSA and they are not offering anything at this time.
Angie McQuillen
Ashland Co. Treasurer
05/20/2021
ARPA Funding Requests
My county is having an internal dialogue concerning who should request ARPA funding through the US Treasury Portal and ID. Me i.e. Chief County Administrator, Commissioners, Utility Director, Auditor, Treasurer, etc.
My question is — what have other counties done or plan to do with respect to who applies, who reports, who is the authorized representative? Any thought would be appreciated. Thanks.
Todd Hixson
Muskingum County Treasurer
tahixson@muskingumcounty.org
05/14/2021
Question for AutoAgent Users
Nancy Nix, CPA
Butler County Treasurer
05/11/2021
Representative Calling from Qualified Energy Project
I received a phone call from Nathan Fulmer representing Qualified Energy Project. He stated that money is being sent via Ohio Developments Services to County Treasurers to catch up delinquent utility payments. Said this is a carry over from Personal Property tax. Payment period is 2016-2020. He was very vague and honestly I did not understand who he represents or which utilities he is paying. Has anyone received a call similar to this? Can anyone shed some clarification on where this money, if received, should be allocated? He wants to know if interest and penalties apply. I am in the dark looking for answers.
April Bowersock
Auglaize Co. Treasurer
abowersock@auglaizecounty.org
05/03/2021
Pause on Foreclosures?
Are there any County Treasurers who have put a temporary pause or moratorium only on foreclosures relative to home owners who were behind in their property taxes for 30,60 or 90 day period? If so, I want to know how it worked! Please call me ASAP @ 513-884-7832.
Charlie Winburn
Hamilton County Treasurer
county.treasurer@hamilton-co.org
04/08/2021
Outside Council for Tax Foreclosure Process?
I am interested in obtaining information from counties that utilize outside counsel instead of their prosecutor's office in your tax foreclosure process. Pros vs cons? Do you and the prosecutor split the cost 50/50? Do you have a copy of a contract that you would be willing to share? Any guidance is greatly appreciated.
Robin Edwards
Champaign County Treasurer
redwards@co.champaign.oh.us
04/06/2021
Credit Unions for Public Depositories?
I had a colleague reach out to me and ask if the Montgomery County Treasurer’s Office handles the public depositories application process, and if so, is it open to credit unions in addition to banks? The Montgomery County Treasurer’s Office does handle the public depositories application process and our investment policy does allow for credit unions to be an applicant for the process; however, this question made me think of another.
I would like to know the pros and cons for a County, if they did decide to make a credit union one of their public depositors?
Thanks,
Darren L. Andrews Jr.
Director of Finance & Investments
Office of Montgomery County Treasurer Russ Joseph
AndrewsD@mcohio.org
04/01/2021
Feedback on F&E Check Scanners
The Licking County Treasurer’s Office is considering installing individual F & E check scanners at our cashier stations. We are wondering what other counties are utilizing these scanners and could provide some feedback on the pros and cons of the scanners and what the processing of deposits looks like. Any information that could be provided would be greatly appreciated.
Thank you for your time and we look forward to hearing your thoughts.
Roy Van Atta
Licking County Treasurer
rvanatta@lcounty.com
03/17/2021
Depository Agreement with OPCS language
I am working on updating my Depository Agreement with the banks. Does anyone have an updated "Memorandum of Agreement for Deposit of Public Funds" that includes the OPCS wording. The only on I have is the Rev. 7/98 copy, in 2017 I sent an additional amendment as well as the older form. If so, will you share it with me? Thanks and Happy St. Patrick's Day!
Lou Ann Wannemacher
Paulding County Treasurer
pctreas@pauldingcountyoh.com
03/10/2021
Itemized Tax Bill?
Does anyone generate an itemized tax bill? Our bill shows a basic overview of the distribution but not the specific details of it such as multiple levy's or other voted in items.
Kelly Gray
Williams County Treasurer
KGray@WMSCO.ORG
03/10/2021
Solicitations for Electronic Payment Services
I want to know if any treasurers under ORC 301.28 sent out solicitations for electronic payment services. I am about to do the same and may as well not reinvent the wheel.
Andrew Smarra
Union Co. Treasurer
asmarra@unioncountyohio.gov
01/05/2021
Cash Handling Policies
For counties that are accepting cash payments at a drop box, have you updated your cash handling policy and implemented safeguarding measures for this payment option?
If so, would you please share the policy with the group for reference.
Thanks!
Michael Migden, CFE
Chief Deputy Fiscal Officer
Summit County Fiscal Office
Treasurer’s Division
330.643.2563 (phone)
Email: mmigden@summitoh.net
12/16/2020
New Tax Numbers?
I was wondering if any of the counties have the NEW tax numbers for 2020. I am a little concerned about getting our bills our with ample time for our tax payers.
Thanks,
Jeff McIntosh
Van Wert County Treasurer
treasurer@vanwertcounty.org
10/20/2020
Pentalty fees
Tracy Warnecke, Putnam County
I know we can remit penalty due to Covid, but what about someone who has been late numerous times in the last 5 yrs.? He is being very nasty with letters (telling me "You Will take off the late fee or he will take me to court") with his payments. How long and how many times do we remit penalties for Covid as the reason for being late? I have (1) lady that has (4) parcels and she is making payments. Do I keep taking the penalties and interest off for the next year or so, until she is caught up?
Thanks!
Tracy Warnecke
Putnam County Treasurer
tracy.warnecke@
10/20/2020
Depository Agreements
April Bowersock, Auglaize County
Has any county switched depository institution before their depository agreement was up for renewal? I want to move from one bank to another now and not wait until July 2021 when the depository agreement is due to renew.
My Commissioners are questioning whether I can do this now.
Thanks!
April Bowersock
Auglaize County Treasurer
abowersock@auglaizecounty.org
10/02/2020
Informational Flyer Samples?
Lisa Spiess, Henry County
I am thinking of doing an informational flyer for new real property and/or manufactured home tax payers to have handed out at the banks, realtors, etc. Does anyone have something like this already in place that I could view to get ideas?
Lisa Spiess
Henry County Treasurer
lisa.spiess@henrycountyohio.
08/14/2020
Unknown Parcel Owner?
Dawn Cragon, Ashtabula Co.
Have you ever had an “unknown” owner parcel and had to file a foreclosure to get it back on the productive tax rolls? In 2009, the Auditor’s office “found” a large river-front parcel in a good neighborhood and so kindly related the parcel and began assessing taxes (even going 5 years back) with no known owner and declared it “undocumented”. I met with the current homeowners in the area and they want the parcel for their new association. The locals told me the former homeowners association allegedly owned it forever ago and when the surrounding land started parceling off for development the parcel got lost in the mix and the homeowners association has long since dissolved. Additionally, a kayak company wants it for an expansion to their kayak launch business. When I sent it to the Prosecutor for foreclosure years ago, they attempted a title search and could not locate the parcel and have since decided they cannot file a foreclosure with an unknown owner! Any guidance on the foreclosure issue is appreciated, especially if it involves a case number. Thank you!
Dawn Cragon
Ashtabula County Treasurer
treasurer@ashtabulacounty.us
07/29/2020
Managing Multi-Staff Cash Drawers
Brad Cromes, Portage County
I received a request from a local subdivision today for model policy language on managing multi-staff cash drawers. The concern is primarily what to do when a drawer is short (i.e. an incorrect change issue), and safeguards for managing that situation generally. We don't have anything written here. Do any of you have something I might be able to share?
Brad Cromes
Portage County Treasurer
bcromes@portageco.com
07/07/2020
Lodging Tax Payments
Ric Wasserman, Athens Co.
Do any Treasurers get involved with lodging tax payments from your local hotels/B&B’s, etc? Our Auditor is asking because they take the payments directly by check from the local establishments but some of them would prefer to pay electronically. Since receiving payments is really not what they do in Auditor-land, they are not set up for that. Wondering if any other Treasurers have worked with this.
Ric Wasserman
Athens County Treasurer
rwasserman@athensoh.org
06/22/2020
Purchasing a Drop box
Lee Hubbard, Jackson County
I am considering purchasing and installing a drop box for taxpayers to use 24/7. Currently, we do not use one. If you have one I would greatly appreciate your input on the following questions:
1) What is the name of the vendor who sold it to you?
2) What was the approximate cost to purchase and install?
3) Are you happy with it? If not, why?
4) Does it get a lot of usage?
5) Does the public seem to like using it?
6) What are some of the negative comments about it that you receive from the public?
6) Do other offices in your courthouse/office building use it?
7) Do you have any specific advice for me if I do purchase and install one?
If it is not too much trouble, please send along a picture or two of it. That might help me figure out what kind of drop box we need here in Jackson County. Thank you in advance for answering my questions.
Lee Hubbard
Jackson County Treasurer
lee@cpahubbard.com
06/22/2020
Accepting Cash Payments During Collections
Brad Cromes, Portage County
Happy collections, all! I'm writing because I made the decision to keep my office closed for in-person payments for the duration of this collection (due to concerns over COVID-19 and the difficulty in making distinctions between different classes of taxpayers RE: appoint-based payments).
As a result, I have received significant push-back from my Prosecutor. His position is that I must accept cash if it is tendered (citing ORC 321.13). He wrote the following this morning: "Brad: Thank you for your e-mail regarding acceptance of cash payments for real estate taxes. In reviewing the materials you included I note that other county Treasurers are accepting cash payments by appointment. I also note that your office is willing to meet with taxpayers by appointment to make payment plan arrangements. I would urge you to also allow cash payment on an appointment basis. As we have previously advised you, pursuant to ORC 321.13 cash “shall be received” by the county Treasurer in payment of county obligations. It is further our opinion that assessment of late or non-payment penalties would not be proper against any taxpayer who indicated a desire to pay their obligation in cash but was not afforded the opportunity to do so. Please advise if you have any further questions on this issue."
My questions for you all are as follows:
1) Are any of you keeping your counters closed for this collection?
2) Are any of you refusing cash payment (most likely, given the statute, in concert with keeping your counters closed)?
3) If you fall into one of the above categories, have you received any significant feedback from taxpayers to this point?
As for our case, to a person the folks who have attempted to pay in person via cash have been understanding and offered payment in another format (check, credit/debit, or cashier's check/money order). Pointedly, I have not issued a policy saying we will not take cash payment...only that I'm not taking payments over the counter (which, I acknowledge, has the effect of negating most cash transactions). We have received one cash payment via the drop box...but I imagine that'll be pretty rare. I'm considering elevating this to the level of requesting an Attorney General opinion if the need arises.
Your feedback/thoughts on this matter would be most appreciated.
05/18/2020
CoreLogic Request
Lisa Spiess, Henry County
I just received a phone call from a Cindy Stevens stating she is with Corelogic and they would like me to provide them a file that shows ALL our parcels in Henry County with the gross tax amounts, credits, etc. When I questioned why they were requesting this, she said that they offer a lot of services and they are just trying to gather information. I told her that this is all information that is available on our website already, which we constantly get phone calls from their facility to verify the information that they appear to be looking at on the screen anyways, and that I am not sure what type of file I could provide and that if I could it would be a rather large file. She is going to email me with a request but I just found the whole thing strange. Has anyone else received this request? If so, what are you doing about this? I am not comfortable with it but I am new so I am not sure legally where I stand. Please let me know. I will be talking with my prosecutor as well. Thank you!
Lisa Spiess
Henry County Treasurer
lisa.spiess@henrycountyohio.com
01/02/2018
Back-dating payments?
Irma Celestino - Sandusky Co.
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