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Line 1: − == Personal Property == − − The two most common tax records found are real property and personal property tax records. Other types of tax records may include but is not limited to delinquent taxes, inheritance tax duplicates, incorporated companies, and assessment records. − − Real property tax lists were kept for the purpose of levying taxes. The land owner was exempt from paying taxes for the first five (5) years if he was the first owner. Once the land was sold, it immediately became taxable. They show the amount of land, location of the property, and the appraised value. On some real property tax records, the original owner is listed. − − Real property taxes may give clues when a house or structure was built. There will be an increase in the value of the property, leading to an increase in the taxes paid on the property. They assist researchers in determining the location of an ancestor’s homestead. When a researcher discovers his ancestor paid taxes on property, it indicates that the researcher may want to look through land deeds for additional clues on the family. − − The other type of tax lists were for personal property, such as chattel (horses and cattle). Individuals did not need to own property to own chattel. This is helpful for those ancestors who were established in the community but did not own land. − − For Wayne County, OH tax records, the department owns them on microfilm for the years 1816-1838. Some are personal property while others include real property. In book form, we have personal property tax lists for the years 1831-1832, 1839-1845, 1848, 1854, and 1856. We have Wooster City for 1860-1865. There is a separate book for the 1849 Wooster City and Canaan Township property taxes. − − Property tax lists can be useful for several reasons. They serve as a substitute census by helping the researcher determine when an individual migrated to the region and when he moved from the area. They place a particular individual in a particular place at a particular time, very similar to census records and directories. −
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=== Personal Property Tax Records 1816-1825 ===
=== Personal Property Tax Records 1816-1825 ===