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2025 Franklin County Levy Audit Follow-up
March 2025
Note: Refer to our original levy audit issued in September 2024 for a complete explanation of each requirement.
| Requirement | Topic | Work Completed on Requirement | Completed / Pending Completion | Future Follow-up? |
|---|---|---|---|---|
| 1 | Franklin County General Levy | The Franklin County Assessor (Assessor) implemented the $164,282.25 overlevy error correction in the 2025 tax year levy limit calculations. | Completed |
No |
| 2 | Fire district statutory maximum rate limit | The Assessor correctly calculated the statutory maximum rate limit for Fire District No. 2 using the levy rate of $1.50 per $1,000 assessed value. | Completed | No |
| 3 | Fire District No. 3 | The Assessor implemented the $41,964.18 underlevy error correction in the 2025 tax year levy limit calculations. | Completed | No |
| 4 | Tax roll certification | When the Assessor attempted to certify the 2025 tax year tax roll to the Franklin County Treasurer on January 15, 2025, they noticed the tax roll did not balance with their levy limit calculations. The Assessor contacted their software vendor, and a fix was not able to be implemented until January 23, 2025. The Assessor certified the tax roll to the Franklin County Treasurer on January 23, 2025. | Pending Completion |
Yes To determine if the Assessor has met the requirement, the Department expects the Assessor to provide:
|