Special Assessment

Special assessments are not part of your real estate tax, but are included as a separate item on the real estate tax bill. Special assessments may include, but are not limited to, items such as:
   - ditch assessments
   - improvement levies (such as street paving, curb repair/replacement, lighting districts, sidewalks, and sewer or water lines)
   - nuisance abatements (such as noxious weed, litter or trash removal, or building board-up costs)

The Auditor is required by law to keep an accounting of these special assessments, to place them on the tax duplicate as separate items and to return the money collected to the city, village, township or county office which levied the assessment.

Questions regarding special assessments may be directed to 513-887-3154 or by emailing our office at specials@butlercountyohio.org

Pending Special Assessments
All future or pending assessments can be searched online through the Butler County Auditor's website. You may access the directory for the future or pending special assessments by using the Auditor's Property Search engine. The search engine can be accessed by clicking on Property Search in the menu above or hovering your computer mouse over Property Search and using the dropdown menu:

Search your subject property by parcel number, owner or address. Once selected and while on the main "profile" page you will see a link on the right hand side of the profile page labeled "Pending Specials'. This link will take you to the directory which is sorted by taxing authority.

Helpful search instructions are located in a folder entitled "'Instructions ". Also note, some taxing authorities, such as Butler County Water and Sewer and Southwest Regional Water District have the ability to cross jurisdictions. Folders for these types of entities are noted by adding "multi district" to the directory title. Please note that you may need to check these "multi district" entities with every search you perform.

Click here for the Pending Special Assessment directory.

Project Numbers
Each special assessment can be identified by a five digit project code. The first two digits will give you an idea of “what” the assessment is at a glance. The following is a definition of those first two digits:

10 County Bond - BCES 
11 other County - BCES 
12 County Water - BCES 
13 County Water Tap - BCES 
14 County Road - BCEO 
15 County Ditch - BCEO (continuous) 
16 Storm Water - BCEO 
17 County Board of Health. 
18 County Notes - BCES 
19 County Delq Water & Sewer - BCES 
23 Twp Razed Building 
24 Twp Street Improvement 
26 Twp Weed Removal 
27 Twp Street Light (continuous) 
28 Twp Partition Fence 
29 Twp Trash Removal - St. Clair Twp. 
30 Municipal Bond 
31 Municipal Sewer 
32 Municipal Maintenance 
33 Mun. Sidewalk/Curb/Gutter(SWCG) 
34 Municipal Street Improvement 
35 Municipal Gas 
36 Municipal Weed Removal 
37 Municipal Street Light 
38 Municipal Razed Building 
39 Municipal Misc. 
41 Drainage Ditch (Preble County) 
51 Miami Conservancy District 
61 Southwest Regional Water Dist. 
70 Transportation Imp. Dist 
90 TIF - County Bond 
91 TIF - BCES 
92 Tax Increment Finance Dist - Twp 
93 Tax Increment Finance Dist- Mun. 
99 Tax Increment Finance Dist- Fees

Project Begin-End Dates
Many projects are continuous, such as lighting districts and ditch petitions, meaning there is no definite ending date once the project begins. The remaining projects will have a definite beginning and end date. Download or view the following report for the time frame on each active project: SA100_17TY

Deferred Special Assessments (for Agricultural Districts) see R.C. 929.03 (C)
Butler County Environmental Services List: Ag-District deferments updated Aug 2010