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 recordsHow appeals work in Ohio
| Rule | What applies |
|---|---|
| What you argue | Market value as of January 1 of the tax year, the tax lien date (ORC 323.11; OAC 5703-25-05(A)) |
| How homes are assessed | 35% of market value for homes. Taxable (assessed) value is 35% of true value in money (ORC 5715.01(B); OAC 5703-25-05(B)). |
| Deadline | 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)). |
| First appeal to | County Board of Revision |
| What the notice shows | Market 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 public | Yes |
| Statutes | Grounds: ORC 5715.19(A)(1); ORC 5713.01, 5713.03. Filing: ORC 5715.19. |
More: how to read your notice · what a ratio is · evidence that works · deadlines in every state
Every Ohio county
| County | Deadline | Appeal rate | Lowered | Coverage |
|---|---|---|---|---|
| Franklin County | Not yet published | — | — | Scan from recent sales |
| Cuyahoga County | Not yet published | — | — | Scan from recent sales |
| Hamilton County | Not yet published | — | — | Scan from recent sales |
| Summit County | Not yet published | — | — | Scan from recent sales |
| Montgomery County | Not yet published | — | — | Scan from recent sales |
| Lucas County | Not yet published | — | — | Scan from recent sales |
| Butler County | Not yet published | — | — | Scan from recent sales |
| Stark County | Not yet published | — | — | Scan from recent sales |
| Lorain County | Not yet published | — | — | Scan from recent sales |
| Warren County | Not yet published | — | — | Scan from recent sales |
| Delaware County | Not yet published | — | — | Scan from recent sales |
| Lake County | Not yet published | — | — | Scan from recent sales |
| Mahoning County | Not yet published | — | — | Scan from recent sales |
| Clermont County | Not yet published | — | — | Scan from recent sales |
| Trumbull County | Not yet published | — | — | Scan from recent sales |
| Licking County | Not yet published | — | — | Scan from recent sales |
| Medina County | Not yet published | — | — | Scan from recent sales |
| Greene County | Not yet published | — | — | Scan from recent sales |
| Fairfield County | Not yet published | — | — | Scan from recent sales |
| Portage County | Not yet published | — | — | Scan from recent sales |
| Clark County | Not yet published | — | — | Scan from recent sales |
| Wood County | Not yet published | — | — | Scan from recent sales |
| Richland County | Not yet published | — | — | Scan from recent sales |
| Wayne County | Not yet published | — | — | Scan from recent sales |
| Miami County | Not yet published | — | — | Scan from recent sales |
| Allen County | Not yet published | — | — | Scan from recent sales |
| Columbiana County | Not yet published | — | — | Scan from recent sales |
| Ashtabula County | Not yet published | — | — | Scan from recent sales |
| Geauga County | Not yet published | — | — | Scan from recent sales |
| Tuscarawas County | Not yet published | — | — | Scan from recent sales |
| Muskingum County | Not yet published | — | — | Scan from recent sales |
| Ross County | Not yet published | — | — | Scan from recent sales |
| Hancock County | Not yet published | — | — | Scan from recent sales |
| Erie County | Not yet published | — | — | Scan from recent sales |
| Scioto County | Not yet published | — | — | Scan from recent sales |
| Union County | Not yet published | — | — | Scan from recent sales |
| Marion County | Not yet published | — | — | Scan from recent sales |
| Belmont County | Not yet published | — | — | Scan from recent sales |
| Jefferson County | Not yet published | — | — | Scan from recent sales |
| Knox County | Not yet published | — | — | Scan from recent sales |
| Athens County | Not yet published | — | — | Scan from recent sales |
| Pickaway County | Not yet published | — | — | Scan from recent sales |
| Sandusky County | Not yet published | — | — | Scan from recent sales |
| Washington County | Not yet published | — | — | Scan from recent sales |
| Huron County | Not yet published | — | — | Scan from recent sales |
| Lawrence County | Not yet published | — | — | Scan from recent sales |
| Seneca County | Not yet published | — | — | Scan from recent sales |
| Ashland County | Not yet published | — | — | Scan from recent sales |
| Darke County | Not yet published | — | — | Scan from recent sales |
| Shelby County | Not yet published | — | — | Scan from recent sales |
| Logan County | Not yet published | — | — | Scan from recent sales |
| Auglaize County | Not yet published | — | — | Scan from recent sales |
| Madison County | Not yet published | — | — | Scan from recent sales |
| Holmes County | Not yet published | — | — | Scan from recent sales |
| Brown County | Not yet published | — | — | Scan from recent sales |
| Highland County | Not yet published | — | — | Scan from recent sales |
| Mercer County | Not yet published | — | — | Scan from recent sales |
| Fulton County | Not yet published | — | — | Scan from recent sales |
| Clinton County | Not yet published | — | — | Scan from recent sales |
| Crawford County | Not yet published | — | — | Scan from recent sales |
| Preble County | Not yet published | — | — | Scan from recent sales |
| Ottawa County | Not yet published | — | — | Scan from recent sales |
| Champaign County | Not yet published | — | — | Scan from recent sales |
| Defiance County | Not yet published | — | — | Scan from recent sales |
| Guernsey County | Not yet published | — | — | Scan from recent sales |
| Coshocton County | Not yet published | — | — | Scan from recent sales |
| Williams County | Not yet published | — | — | Scan from recent sales |
| Morrow County | Not yet published | — | — | Scan from recent sales |
| Perry County | Not yet published | — | — | Scan from recent sales |
| Putnam County | Not yet published | — | — | Scan from recent sales |
| Jackson County | Not yet published | — | — | Scan from recent sales |
| Hardin County | Not yet published | — | — | Scan from recent sales |
| Van Wert County | Not yet published | — | — | Scan from recent sales |
| Gallia County | Not yet published | — | — | Scan from recent sales |
| Fayette County | Not yet published | — | — | Scan from recent sales |
| Adams County | Not yet published | — | — | Scan from recent sales |
| Henry County | Not yet published | — | — | Scan from recent sales |
| Hocking County | Not yet published | — | — | Scan from recent sales |
| Pike County | Not yet published | — | — | Scan from recent sales |
| Carroll County | Not yet published | — | — | Scan from recent sales |
| Meigs County | Not yet published | — | — | Scan from recent sales |
| Wyandot County | Not yet published | — | — | Scan from recent sales |
| Paulding County | Not yet published | — | — | Scan from recent sales |
| Noble County | Not yet published | — | — | Scan from recent sales |
| Harrison County | Not yet published | — | — | Scan from recent sales |
| Morgan County | Not yet published | — | — | Scan from recent sales |
| Monroe County | Not yet published | — | — | Scan from recent sales |
| Vinton County | Not yet published | — | — | Scan from recent sales |
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.
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- ORC 5715.01 (taxable value not over 35%)
- OAC 5703-25-05 (35% of true value)
- ORC 5715.19 (complaints to the Board of Revision)
- ORC 5713.03 (true value; recent sale)
- ORC 5713.01 (six-year reappraisal)
- ORC 323.11 (tax lien date)
- ORC 319.202 (statement of value on conveyance)
- ORC 5717.01 (Board of Tax Appeals)
- Ohio Dept. of Taxation, DTE 1 complaint form
- Clermont County Auditor, 2026 reappraisal FAQ
- Each county’s own appeal instructions and notices, read on the date shown on each county page.
- U.S. Census Bureau, county population estimates (2024).