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🗳 Adams County · November 3, 2026 General Election

Clayton Osborne

Independent Candidate for Adams County Auditor

"Adams County families are already stretched thin. You deserve an auditor who fights for every dollar — not one who has been comfortable and unchallenged for over 20 years."

Adams County has the 5th highest poverty rate in Ohio. Nearly 1 in 5 residents lives in poverty. The median household earns $46,234. And for over 20 years, the auditor's office has operated on an accounting method that hides the county's true financial picture — while the same firm signs off on it every single year. That changes November 3.

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Clayton Osborne standing in front of the Adams County Courthouse
Clayton Osborne
for Adams County Auditor
Independent · November 2026
20+
Years in Office — Elected 2002, Never Opposed
20%
Poverty Rate — 5th Highest in Ohio
📊
GAAP AccountingThe full financial picture — not just the checkbook
🔄
Fresh OversightRotate audit firms. End the complacency cycle.
🏠
Homestead for Every SeniorWe'll find who qualifies and make sure they know
💻
Modern Tools, Day OneOnline access. Plain language. No courthouse trips.
📊GAAP Standards
🔄Fresh Oversight
🏠Homestead Outreach
⚖️Fair Assessments
💻Modernization
The Reality in Adams County

This isn't abstract. These numbers are your neighbors.

Adams County ranks 87th out of 88 Ohio counties in per capita income. The poverty rate is nearly double the Ohio average. In a county this stretched, a single missed exemption, an unfair assessment, or a hidden budget hole doesn't just hurt on paper — it hurts families at the kitchen table.

19.8%
Poverty Rate
5th highest in Ohio. Nearly 1 in 5 Adams County residents.
$46,234
Median Household Income
Ranks 88th of 88 Ohio counties in per capita income.
4×
2022 Reappraisal Jump
Assessment increase was 4 times larger than the 2016 cycle — hitting the poorest county hardest.
$70,660
Incumbent's Annual Salary
118% higher than the average Adams County employee — while the office stays stuck in the past.
⚠️ The accounting issue every taxpayer should know about
Ohio law requires counties to use GAAP (Generally Accepted Accounting Principles) — the standard that shows assets, liabilities, infrastructure, and long-term obligations. Adams County uses cash-basis accounting instead. That's like only looking at your checking account balance and ignoring your mortgage, your car payment, and everything you're owed. The Ohio Auditor of State provides a free tool called WebGAAP to help counties make the switch. There is no technical or financial excuse for Adams County not having done this already.
⚖️
Transparency

Every tax dollar tracked, reported in full GAAP standards, and explained in plain language. Not buried in a cash-basis summary that hides the complete picture.

Real accounting. The whole story.
🏠
Exemption Outreach

Thousands of Adams County seniors, veterans, and farmers likely qualify for exemptions they're not receiving. A proactive office finds them — it doesn't wait for them to figure it out alone.

Find who qualifies. Tell them.
💻
Modernization

Online records, GIS tax portal, digital appeals, plain-English statements. I've already built the prototype. It goes live Day One.

Tools that work in 2026, not 1996.
Live Public Data

I built the tool your auditor's office should have

This interactive tax transparency dashboard shows every residential parcel in Adams County — with tax equity scores, comparable analysis, assessment history, and levy breakdowns. Built from public data that already exists. Just never made accessible — until now.

Open the Tax Transparency Dashboard →

Built using public Adams County property records. Demonstration concept — not an official county system.

"In a county where 1 in 5 people lives in poverty, every dollar in property taxes matters. Every missed exemption matters. Every unfair assessment matters. The auditor's office should be fighting for residents — not comfortable, not complacent, and not keeping its books in a way that makes the financial picture harder to see."

— Clayton Osborne, Candidate for Adams County Auditor
Proposed Feature

The Digital Checkbook — Every Dollar, Visible

See a live example of the public spending transparency tool Clayton Osborne would deploy as auditor. Every payment. Every vendor. Every fund. Searchable, filterable, and explained in plain language.

View Example Digital Checkbook →
🔍
Searchable
Search by vendor, department, or description instantly
📊
Visual Breakdown
See spending by category, fund, or department at a glance
🏦
Every Fund
General Fund, Road & Bridge, JFS, Health — all of it
📱
Mobile Friendly
Check county spending from your phone, any time
Ready to help bring real accountability to Adams County?
Join the Campaign
My Platform

What I'll do differently — and why it matters

The county auditor is the Chief Fiscal Officer of Adams County — responsible for financial records, property assessments, tax distribution, and accountability. Every single one of those responsibilities can be done better than it's being done today.

Switch to GAAP-Standard Financial Reporting

📌 This is the most important issue in this race
Adams County has been flagged for using a cash-basis accounting method instead of the GAAP-standard reporting that Ohio law requires for counties. Cash-basis only records money as it flows in and out — it doesn't show the county's assets, long-term liabilities, infrastructure depreciation, or true financial position. The Ohio Auditor of State provides a free conversion tool (WebGAAP) specifically to help counties make this transition. There is no valid reason Adams County hasn't already made the switch.
  • Transition to full GAAP reporting — Complete, accurate financial statements that show the county's true financial health — assets, liabilities, and long-term obligations
  • Utilize the Ohio Auditor of State's WebGAAP tool — A free resource already available that makes this transition straightforward
  • Publish a plain-English annual financial summary — So every resident can understand the county's financial position in plain language, not just accountants
  • Launch a public Digital Checkbook — Every county payment published online, searchable by vendor, department, fund, and category — updated regularly
  • Pursue the Auditor of State Award with Distinction — Ohio's highest recognition for clean GAAP-based financial reporting — something Adams County has not achieved

Rotate the Outside Audit Firm — End the Complacency Cycle

The same CPA firm has been hired year after year to audit Adams County's financial records. When an auditor works with the same client for years on end, familiarity breeds complacency — they stop looking hard for problems because they've come to expect everything to be fine. This is why best practices in public finance recommend periodic rotation of audit firms. It's not a criticism of the firm — it's just how accountability works.

  • Establish a competitive bidding process — Open the outside audit contract to competitive bid every 3–5 years, as best practices recommend
  • Fresh eyes catch what comfortable eyes miss — A new auditing firm brings no assumptions, no prior relationships, and no reason to overlook irregularities
  • Document and publish the selection process — Make the audit firm selection transparent so taxpayers can see how their oversight dollars are being spent

Real Transparency for Taxpayers

  • Online property tax portal — Every parcel, every assessment, every levy breakdown — searchable online, any time, on any device
  • Annual transparency report — A plain-English public summary of how tax dollars were assessed, collected, and distributed
  • Open public office hours — Regular sessions where any resident can meet with staff to review their assessment
  • Comparable property analysis tools — So you can verify whether your assessment is fair compared to similar properties nearby

Modernize the Office — Starting Day One

  • Deploy the GIS tax transparency dashboard — Already built, ready to go live as the official county tool on Day One
  • Online assessment appeals — File a Board of Revision complaint from home instead of driving to the courthouse during business hours
  • Digital property records — Searchable, downloadable, available 24/7
  • Automated equity review flags — Technology that proactively identifies assessment inconsistencies before they become problems for taxpayers
  • Mobile-friendly access — Because most residents use their phones, not courthouse computers

Plain Language — For Every Resident

  • Plain-English tax statements — Your bill, with every line item defined in language your family can understand
  • Exemption eligibility guides — A simple checklist: do you qualify for homestead, senior, veteran, or CAUV exemptions? Many residents who qualify don't know it.
  • "Why did my taxes change?" explainer — Every reappraisal year, a clear, direct explanation of what changed and why
  • Levy impact calculator — Before any levy vote, a plain-language tool showing exactly what it means for your property tax bill
  • "Why did my assessment change?" guide — After every reappraisal, a clear public explanation of what changed and how to challenge it if you believe it's wrong
  • Board of Revision workshops — Free public sessions teaching residents how to file a property value complaint, what evidence to bring, and what to expect from the process

🏠 Homestead Exemption Outreach — The Signature Initiative

📌 Thousands of Adams County residents may be leaving money on the table
The homestead exemption reduces a qualifying senior or disabled homeowner's taxable property value by $25,000. In a county where the median household income is $46,234 and nearly 1 in 5 people lives in poverty, this exemption isn't a minor benefit — it's real relief. But you have to apply. And right now, the auditor's office does almost nothing visibly to make sure eligible residents know about it or how to file.

Adams County has roughly 5,200 seniors. Many almost certainly qualify and haven't applied. That is a failure of the office — and it's one I will fix on Day One.
  • Annual homestead enrollment campaign — Partner with senior centers, churches, libraries, and the Veterans Service Office to actively find and enroll every eligible resident
  • Free exemption workshops — Regular public sessions where staff help residents complete homestead, veteran, and CAUV applications at no cost
  • Eligibility checker tool — An online tool where residents answer a few questions to find out what exemptions they likely qualify for
  • Direct outreach to seniors 65+ — Use public records to identify property owners who are likely senior age and haven't filed for homestead — and reach out to them proactively

"This isn't about political party. It's about whether your county government is doing its job with modern standards and real accountability. For too long, the answer has been no. I'm going to change that."

— Clayton Osborne
See the Dashboard I've Already Built →
Why Change?

20+ Years. Elected 2002. Never Opposed. Never truly opposed.

David Gifford has served as Adams County Auditor since 2002 — over 20 years — never facing a meaningful opponent on the ballot. That's not a track record of excellence. That's over 20 years of unchallenged control over county finances with no accountability to voters.

📊
Cash-Basis Accounting — Not GAAP

Ohio law requires GAAP reporting. Adams County uses cash-basis instead — a method that only tracks money in and out, hiding assets, long-term obligations, and infrastructure depreciation. The Ohio Auditor of State offers a free tool to fix this. The will to use it just hasn't been there.

🔄
Same Audit Firm, Year After Year

The same outside CPA firm has audited Adams County's books for years. Familiarity breeds complacency — it's not an accusation, it's human nature and exactly why best practices in public finance require regular audit firm rotation. Fresh eyes catch what comfortable eyes stop looking for.

📈
The 2022 Reappraisal — No Outreach

The 2022 reappraisal increase was 4 times larger than 2016's — an enormous jump that hit Adams County's already-struggling families hard. When values surge like that, property owners have the right to file complaints with the Board of Revision. How many residents even knew that? The office was silent.

🏠
Exemption Outreach — Nonexistent

Adams County has roughly 5,200 seniors. The homestead exemption can reduce a property's taxable value by $25,000. Yet the official auditor website has no news section, no announcements, no social media, and no visible campaign to enroll eligible residents. In a county with 20% poverty, that silence costs families real money.

💻
No Online Access to Your Own Records

The official auditor site links to a third-party tool (Beacon) for property searches. There is no county-run portal with assessment comparisons, tax breakdowns, or equity analysis. No online appeals. No modern GIS tools. Other Ohio counties have had these for years. Adams County hasn't been asked to build them — until now.

💰
$70,660 Salary — 118% Above County Average

The incumbent earns $70,660 annually — 118% higher than the average Adams County employee salary of $32,429. After over 20 years in this office, the result is an operation that hasn't modernized, hasn't pursued GAAP standards, and hasn't proactively served the residents who fund it.

20+ Years of Status Quo
Clayton Osborne — Day One
Cash-basis books — doesn't meet Ohio's own GAAP requirement. The full financial picture is hidden.
vs
Full GAAP-standard reporting — using the state's free WebGAAP tool. The complete, honest financial picture.
Same outside CPA firm auditing the books year after year — familiarity without accountability.
vs
Competitive bid rotation every 3–5 years — fresh eyes, fresh questions, real oversight.
No outreach to seniors about the homestead exemption — eligible families left without the reduction they're owed.
vs
Annual exemption campaign — find every eligible senior, veteran, and farmer and make sure they apply.
2022 reappraisal was 4× larger than 2016. Residents had no guidance, no outreach, no help filing Board of Revision complaints.
vs
Plain-language reappraisal guides, public workshops, and a "Why did my assessment change?" tool every cycle.
No county-run online portal — residents must call during business hours or visit the courthouse to access their own records.
vs
Full GIS tax transparency dashboard — already built and ready to deploy on Day One.
Assessment appeals require paper forms and in-person courthouse trips during business hours.
vs
Online appeals process — file from your kitchen table, track your status digitally.
No pursuit of the Ohio Auditor of State Award — no public recognition for financial reporting excellence in over 20 years.
vs
Pursue the Auditor of State Award with Distinction — Ohio's gold standard for clean county financial reporting.

Your right to fight back — and why most residents don't know about it

Every Adams County property owner has the right to file a complaint with the Board of Revision challenging their assessed value. School districts can file counter-complaints seeking to raise values. Yet the auditor's office provides no visible guidance, no workshops, no outreach about this right — even after the largest reappraisal jump in a decade. That's not an accident. That's what an office that's never been held accountable looks like.

👴
If you're a senior or retiree

The homestead exemption reduces your taxable value by $25,000 if you qualify — but you have to apply. With the county's aging population and 20% poverty rate, there are almost certainly hundreds of eligible residents not receiving this benefit. A proactive auditor finds them. This one hasn't.

🌾
If you're a farmer

The CAUV program taxes your farmland based on agricultural income — not market value. The difference can be enormous. But CAUV requires annual recertification and correct classification. Outdated systems and no proactive outreach mean farmers may be paying more than they should. I'll fix that.

🏠
If you're a homeowner

After the 2022 reappraisal surge, is your assessment actually fair? You have the right to challenge it before the Board of Revision. The tax dashboard I've built already shows how your property compares to similar homes nearby. That comparison is your starting point — and the auditor's office should have given it to you years ago.

🏢
If you own a business

Commercial assessments are complex, and errors are common. Cash-basis county books and outdated processes make it harder to spot inconsistencies before they cost you thousands. Modern systems — the kind other Ohio counties already have — catch what manual processes miss.

"Running as an Independent means I don't answer to a party machine or a donor list. I answer to every Adams County taxpayer — Republican, Democrat, or independent. If you believe government should be efficient, accountable, and honest with its books, those are exactly my values."

— Clayton Osborne
Join the Campaign →
Clayton Osborne
Independent · Adams County Auditor 2026
Adams County Resident Independent Fiscal Conservative Technology Background Public Records Advocate GAAP Accountability

About Clayton

Why I'm running

I'm an Adams County resident who started paying close attention to how this auditor's office operates — and what I found concerned me. Financial statements prepared on a method that doesn't meet Ohio's own reporting standards. The same outside accounting firm signing off on the books year after year. No modern tools for taxpayers to access or verify their own records. And no one running against the incumbent in decades.

So I decided to do something about it. I built the tax transparency dashboard you can access from this website — using the same public county data that already exists, just never visualized or made accessible. That's what this office can look like with the right leadership.

On the accounting issue

The cash-basis vs. GAAP issue isn't complicated to fix — the Ohio Auditor of State provides a free tool called WebGAAP that counties can use to convert their reporting. What's missing is the will to do it. GAAP reporting gives taxpayers, commissioners, and state oversight officials a complete, accurate picture of county finances. Cash-basis reporting only shows part of the story. Adams County taxpayers deserve the full story.

On audit independence

When an outside audit firm reviews the same organization year after year, the relationship naturally becomes comfortable. That's human nature — not an accusation. It's precisely why best practices in public finance recommend rotating audit firms on a regular cycle. Fresh eyes ask fresh questions. They don't have prior assumptions about what they expect to find. That's how real oversight works.

Why I'm running as an Independent

The incumbent is a Republican. Running against them in a party primary wasn't realistic given two decades of incumbency with no challenges. But the November general election is where every Adams County voter — Republican, Democrat, or independent — gets to make a real choice about whether the office is being run well. This race isn't about party. It's about whether the county auditor's office is meeting the standard that taxpayers deserve.

What I bring to this office

I bring a technology and analytical background, an understanding of government financial reporting standards, and a commitment to plain-language communication. I'm not a career politician — I'm an Adams County resident who saw a problem and decided to fix it. The dashboard I built before the campaign even started is the clearest evidence I can offer of what kind of auditor I'll be: one who acts first and talks second.

📋 Proposed Feature · Digital Transparency Tool

Adams County Digital Checkbook

Every payment made with public funds — searchable, filterable, and explained in plain language. This is what financial transparency looks like in a modern auditor's office.

⚠ Example Only
Illustrative data — not official Adams County records
Total Shown
$0
0 payments
Date Range
Jan – Jun 2024
Example period
Largest Payment
—
—
Unique Vendors
0
Organizations paid
Date ↕ Check # ↕ Department ↕ Vendor / Payee ↕ Description Fund ↕ Category ↕ Amount ↕
⚠ Demonstration Data — Not Official County Records
This digital checkbook is an example of the transparency tool Clayton Osborne would implement as Adams County Auditor. All vendor names, check numbers, amounts, and descriptions are illustrative examples based on typical Ohio county expenditures and are not actual Adams County financial records. A real implementation would use official county warrant data updated regularly.
Adams County Tax Transparency Portal
Interactive GIS Dashboard · Public Property Analytics · Built by Clayton Osborne for Auditor 2026

This dashboard uses public Adams County property records to show tax equity, assessed values, comparable properties, and assessment trends for every residential parcel in the county. Click any parcel dot for a full breakdown. Use the Scenarios button to see real-world examples for different property types.

Parcels Indexed
14,440+
Get Involved

Join the campaign for real accountability

Whether you want to volunteer, request a yard sign, share the tax dashboard with neighbors, or ask a question — reach out directly. Every vote in Adams County matters in this race.

Clayton Osborne

Contact the Campaign

Clayton Osborne · Adams County Auditor 2026
Email — Candidate Questions & Involvement OsborneforAdamscounty@gmail.com
Use this address for platform questions, getting involved, yard sign requests, and media inquiries.
Location Adams County, Ohio
Election November 2026 General Election
Adams County Auditor · Independent Candidate
Running as Independent No party primary required. Every Adams County voter — Republican, Democrat, or independent — may vote for Clayton Osborne in the November general election.
Best Way to Help Right Now

Share the tax transparency dashboard with your neighbors. Let them see for themselves what this office could look like. That's the whole argument — in one interactive tool.