Ohio Property Tax Appeal Guide
Ohio assesses property at 35% of true (market) value, updated through sexennial reappraisals and triennial updates by the county auditor.
35%
Statutory percentage
March 31 (County Board of Revision)
Verified July 2026 — confirm on your notice
Ohio Rev. Code § 5715.19 (complaints against valuation)
Governing state code
How to File in Ohio
Review your property's assessed (35%) and market values with the county auditor.
File a Complaint Against the Valuation (DTE Form 1) with the county Board of Revision by March 31.
Provide a recent sale price, appraisal, or comparable sales as evidence.
Present your case at the Board of Revision hearing.
Appeal to the Ohio Board of Tax Appeals or common pleas court if needed.
Deadlines and ratios vary by county and change over time — always confirm with your local assessor. This is general information, not legal advice.
Are you actually over-assessed in Ohio?
Check this property against recent comparable sales for $4.99. If the evidence says you have no case, you know that before you spend a filing deadline on it — and if it does, the same $4.99 is credited toward the full appeal packet.
A worked example in Ohio
Say the assessor values your home at $400,000, but comparable sales show it is really worth $350,000 — a $50,000 over-assessment. Ohio taxes 35% of value, so the taxable amount drops from $140,000 to $122,500. At a typical effective rate of ~1.5%, that is about $263 back in your pocket every year until the value is corrected.
Illustration only. Your actual rate, exemptions, and savings depend on your county and taxing districts — run your own numbers.
Common grounds for a Ohio appeal
Over-market valuation. Comparable sales of similar nearby homes closed below the value the assessor placed on yours.
Errors in the property record. The county has the wrong square footage, bedroom or bathroom count, lot size, or condition on file.
Unequal (non-uniform) assessment. Comparable properties in your area are assessed for less than yours, regardless of market value.
Physical or external problems. Deferred maintenance, functional issues, or an external nuisance depress what a buyer would pay.
Overvaluation · Incorrect classification · Denial of exemption
Don’t overlook exemptions
An appeal lowers your value, but exemptions cut your taxable base directly — and both stack. Most owners qualify for a homestead exemption on their primary residence, and many states add relief for owners over 65, veterans, and people with disabilities. Confirm you are enrolled with your Ohio county assessor before filing — it is the fastest saving most people miss.
- Homestead Exemption $29,000 reduction in market value; $58,000 enhanced (tax year 2025, payable 2026; indexed annually)
- Age 65+, disabled, or surviving spouse, with Ohio AGI of $41,000 or less; no income test for 100% disabled veterans
- Owner-Occupancy Credit 2.5% tax credit
- Owner-occupied primary residence
- Disabled Veteran Exemption Up to $50,000 assessed value
- 100% service-connected disability
Who hears a Ohio appeal
Your appeal is decided by County Board of Revision — the value itself is set by the County Auditor, which is who you are disagreeing with.
- 1
Board of Revision
- 2
Board of Tax Appeals
- 3
Court of Appeals
Each stage has its own deadline. Missing the first one usually closes the later ones for that tax year.
Key Ohio statutes
The sections a Ohio appeal is argued under. Quote one exactly as written — a paraphrased or renumbered citation is worse than none.
- ORC §5713.01
- Assessment of Real Property
- ORC §5715.19
- Complaint to Board of Revision
- ORC §5717.01
- Board of Tax Appeals
- ORC §323.152
- Homestead Exemption
Official Ohio resources
These are state government sites. The form and portal you actually file through are published by your county assessor.
Ohio property tax appeal questions
- When is the deadline to appeal property taxes in Ohio?
- March 31 (County Board of Revision). Verified July 2026. Deadlines vary by county and change from year to year, so always confirm the date printed on your own assessment notice before you file.
- Who decides a property tax appeal in Ohio?
- County Board of Revision hears it. The full path is: Board of Revision, then Board of Tax Appeals, then Court of Appeals.
- What is the assessment ratio in Ohio?
- 35% of true value. That is the share of value your bill is calculated on, so lowering the assessed value lowers the bill proportionally.
- What grounds can I appeal on in Ohio?
- Ohio recognises these grounds: Overvaluation, Incorrect classification, Denial of exemption. Overvaluation is the most common — you show comparable sales that closed below your assessed value.
- What property tax exemptions does Ohio offer?
- Homestead Exemption — $29,000 reduction in market value; $58,000 enhanced (tax year 2025, payable 2026; indexed annually), for age 65+, disabled, or surviving spouse, with Ohio AGI of $41,000 or less; no income test for 100% disabled veterans; Owner-Occupancy Credit — 2.5% tax credit, for owner-occupied primary residence; Disabled Veteran Exemption — Up to $50,000 assessed value, for 100% service-connected disability. Exemptions reduce your taxable base directly and stack with an appeal, so check both.
- What is the average property tax rate in Ohio?
- About 1.36% of market value per year statewide. Your own rate depends on your county and its taxing districts, so treat this as a benchmark rather than your bill.
Ohio Tax Estimator
$0 / yr
Based on 35% ratio & avg. millage. Estimate only.
Generate your Ohio appeal packet
Check your property for $4.99 (credited), then get the full comparable-sales packet and AI appeal letter for a flat $29 — $19 at launch.