Ohio

Ohio property tax appeals, 2027

In Ohio, you appeal a property assessment to the County Board of Revision, and the deadline is March 31 of the year after the tax year. Each county below lists its own date, how to file and who hears the appeal. Sale prices are public record here, so recent sales of similar homes are the main evidence of market value.

Data as of 20 Oct 2026 · 88 counties, state and county records
Rules

How appeals work in Ohio

Ohio property tax appeal rules for homes
RuleWhat applies
What you argueMarket value as of January 1 of the tax year, the tax lien date (ORC 323.11; OAC 5703-25-05(A))
How homes are assessed35% of market value for homes. Taxable (assessed) value is 35% of true value in money (ORC 5715.01(B); OAC 5703-25-05(B)).
DeadlineFile DTE 1 by March 31 of the year after the tax year, or the last day to pay first-half taxes without penalty if later (ORC 5715.19(A)).
First appeal toCounty Board of Revision
What the notice showsMarket value as “Appraised Value”; assessed value as “Assessed Value”. Mails: Varies by county; tentative values in reappraisal and update years are usually published in summer
Sale prices publicYes
StatutesGrounds: ORC 5715.19(A)(1); ORC 5713.01, 5713.03. Filing: ORC 5715.19.
Data as of 20 Oct 2026 · Ohio statutes and revenue department

More: how to read your notice · what a ratio is · evidence that works · deadlines in every state

Counties

Every Ohio county

Ohio counties by population; 88 in all
CountyDeadlineAppeal rateLoweredCoverage
Franklin CountyNot yet published——Scan from recent sales
Cuyahoga CountyNot yet published——Scan from recent sales
Hamilton CountyNot yet published——Scan from recent sales
Summit CountyNot yet published——Scan from recent sales
Montgomery CountyNot yet published——Scan from recent sales
Lucas CountyNot yet published——Scan from recent sales
Butler CountyNot yet published——Scan from recent sales
Stark CountyNot yet published——Scan from recent sales
Lorain CountyNot yet published——Scan from recent sales
Warren CountyNot yet published——Scan from recent sales
Delaware CountyNot yet published——Scan from recent sales
Lake CountyNot yet published——Scan from recent sales
Mahoning CountyNot yet published——Scan from recent sales
Clermont CountyNot yet published——Scan from recent sales
Trumbull CountyNot yet published——Scan from recent sales
Licking CountyNot yet published——Scan from recent sales
Medina CountyNot yet published——Scan from recent sales
Greene CountyNot yet published——Scan from recent sales
Fairfield CountyNot yet published——Scan from recent sales
Portage CountyNot yet published——Scan from recent sales
Clark CountyNot yet published——Scan from recent sales
Wood CountyNot yet published——Scan from recent sales
Richland CountyNot yet published——Scan from recent sales
Wayne CountyNot yet published——Scan from recent sales
Miami CountyNot yet published——Scan from recent sales
Allen CountyNot yet published——Scan from recent sales
Columbiana CountyNot yet published——Scan from recent sales
Ashtabula CountyNot yet published——Scan from recent sales
Geauga CountyNot yet published——Scan from recent sales
Tuscarawas CountyNot yet published——Scan from recent sales
Muskingum CountyNot yet published——Scan from recent sales
Ross CountyNot yet published——Scan from recent sales
Hancock CountyNot yet published——Scan from recent sales
Erie CountyNot yet published——Scan from recent sales
Scioto CountyNot yet published——Scan from recent sales
Union CountyNot yet published——Scan from recent sales
Marion CountyNot yet published——Scan from recent sales
Belmont CountyNot yet published——Scan from recent sales
Jefferson CountyNot yet published——Scan from recent sales
Knox CountyNot yet published——Scan from recent sales
Athens CountyNot yet published——Scan from recent sales
Pickaway CountyNot yet published——Scan from recent sales
Sandusky CountyNot yet published——Scan from recent sales
Washington CountyNot yet published——Scan from recent sales
Huron CountyNot yet published——Scan from recent sales
Lawrence CountyNot yet published——Scan from recent sales
Seneca CountyNot yet published——Scan from recent sales
Ashland CountyNot yet published——Scan from recent sales
Darke CountyNot yet published——Scan from recent sales
Shelby CountyNot yet published——Scan from recent sales
Logan CountyNot yet published——Scan from recent sales
Auglaize CountyNot yet published——Scan from recent sales
Madison CountyNot yet published——Scan from recent sales
Holmes CountyNot yet published——Scan from recent sales
Brown CountyNot yet published——Scan from recent sales
Highland CountyNot yet published——Scan from recent sales
Mercer CountyNot yet published——Scan from recent sales
Fulton CountyNot yet published——Scan from recent sales
Clinton CountyNot yet published——Scan from recent sales
Crawford CountyNot yet published——Scan from recent sales
Preble CountyNot yet published——Scan from recent sales
Ottawa CountyNot yet published——Scan from recent sales
Champaign CountyNot yet published——Scan from recent sales
Defiance CountyNot yet published——Scan from recent sales
Guernsey CountyNot yet published——Scan from recent sales
Coshocton CountyNot yet published——Scan from recent sales
Williams CountyNot yet published——Scan from recent sales
Morrow CountyNot yet published——Scan from recent sales
Perry CountyNot yet published——Scan from recent sales
Putnam CountyNot yet published——Scan from recent sales
Jackson CountyNot yet published——Scan from recent sales
Hardin CountyNot yet published——Scan from recent sales
Van Wert CountyNot yet published——Scan from recent sales
Gallia CountyNot yet published——Scan from recent sales
Fayette CountyNot yet published——Scan from recent sales
Adams CountyNot yet published——Scan from recent sales
Henry CountyNot yet published——Scan from recent sales
Hocking CountyNot yet published——Scan from recent sales
Pike CountyNot yet published——Scan from recent sales
Carroll CountyNot yet published——Scan from recent sales
Meigs CountyNot yet published——Scan from recent sales
Wyandot CountyNot yet published——Scan from recent sales
Paulding CountyNot yet published——Scan from recent sales
Noble CountyNot yet published——Scan from recent sales
Harrison CountyNot yet published——Scan from recent sales
Morgan CountyNot yet published——Scan from recent sales
Monroe CountyNot yet published——Scan from recent sales
Vinton CountyNot yet published——Scan from recent sales
Questions

Ohio questions

When is the property tax appeal deadline in Ohio?

File DTE 1 by March 31 of the year after the tax year, or the last day to pay first-half taxes without penalty if later (ORC 5715.19(A)). Counties publish the exact date, and most notices print it.

Who hears a property tax appeal in Ohio?

The County Board of Revision hears the first appeal (ORC 5715.19).

How is a home assessed in Ohio?

At 35% of market value for homes, valued as of January 1 of the tax year, the tax lien date (ORC 323.11; OAC 5703-25-05(A)).

What does a Ohio assessment notice show?

The market value, labeled “Appraised Value”, and the assessed value, labeled “Assessed Value”. Notices mail: Varies by county; tentative values in reappraisal and update years are usually published in summer.

Your home

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Sources
  1. ORC 5715.01 (taxable value not over 35%)
  2. OAC 5703-25-05 (35% of true value)
  3. ORC 5715.19 (complaints to the Board of Revision)
  4. ORC 5713.03 (true value; recent sale)
  5. ORC 5713.01 (six-year reappraisal)
  6. ORC 323.11 (tax lien date)
  7. ORC 319.202 (statement of value on conveyance)
  8. ORC 5717.01 (Board of Tax Appeals)
  9. Ohio Dept. of Taxation, DTE 1 complaint form
  10. Clermont County Auditor, 2026 reappraisal FAQ
  11. Each county’s own appeal instructions and notices, read on the date shown on each county page.
  12. U.S. Census Bureau, county population estimates (2024).