Ohio homeowners pay a median of $2,822 a year in property tax, an effective rate of 1.31%, the 10th highest of the 15 states we cover. The deadline to appeal: March 31 (Board of Revision). Here is who sets your value, how to challenge it and what evidence works.
Opens soonOpens January 1, 2027. Complaints for the 2026 tax year are due March 31, 2027 (or the first-half tax due date, if later).
File the complaint (Form DTE 1) with the county auditor between January 1 and March 31 for the prior tax year's value, or by the first-half tax due date if that is later. Mailed complaints must be postmarked by the deadline. You may file only once in each three-year reappraisal/update period unless something changed (recent arm's-length sale, casualty loss, substantial improvement, or a big occupancy change). Example: Franklin County accepted 2025 complaints through March 31, 2026.
In reappraisal and update years the auditor mails or publishes new values, usually in the late summer or fall before bills go out. Your value also appears on the tax bill and the auditor's website every year.
Enter the market value on your assessment notice and what you think the home would really sell for. We estimate the yearly saving if the board agrees with you.
Some states cap how fast the taxable value of a home can rise (California, Florida, Michigan and Texas homesteads, for example). If your taxable value is already held below market value by a cap, a lower market value may not lower this year's bill.
The county auditor appraises all property in the county. The county Board of Revision (the county treasurer, auditor and a county commissioner, or their deputies) hears value complaints. The auditor estimates market value, and the assessed (taxable) value is 35% of market value. A full reappraisal every six years, with a sales-based update in the third year in between. Each county is on its own schedule.
Many auditors hold informal reviews after a reappraisal or update, before values are final; ask your county auditor. Outside those periods, the formal Board of Revision complaint is the route.
What works in Ohio: A recent arm's-length sale of your own home: settlement statement, purchase contract, deed and conveyance fee statement; A full appraisal as of January 1 of the tax year - the appraiser should attend to testify; Sales of comparable homes near the tax lien date (January 1); Photos and repair estimates for condition problems; Corrections to the auditor's property record.
File DTE 1 with the county auditor (in person, by mail, and in many counties online) and attach your evidence. If the change you ask for is big enough, the school district and other local bodies are notified and may file a counter-complaint. The BOR sends hearing notice at least 10 days ahead. Hearings are short (often about 20 minutes), recorded, and under oath; if you do not appear, the board decides on what you filed. The decision is mailed (or emailed) in writing. Cost: No fee.
You must prove your value is wrong and show what the right value is. The BOR can keep the auditor's value if your evidence is not convincing.
Within 30 days after the BOR mails its decision. File a notice of appeal with the BTA (or the common pleas court) and also with the Board of Revision. BTA decisions can be appealed to the Ohio Supreme Court. Consider a lawyer at this stage.
The auditor corrects the value. If you already paid, you get a refund or credit, usually about 60 days after the decision becomes final (Franklin County). The new value is generally carried forward until the next reappraisal or update.
Most wins start with a mistake in the assessor's record of your home. Check it line by line.
Record card checklistAn exemption is separate from an appeal: you apply once and it cuts your taxable value every year. Check you have every one you qualify for.
For owners 65+, permanently disabled, or surviving spouses 59+ of prior recipients, with Ohio AGI of $41,000 or less. Removes $29,000 of market value from taxation; 100% disabled veterans (and surviving spouses of public safety officers killed in the line of duty) get $58,000 with no income limit. The amounts are indexed and change every year. Apply on DTE 105A (veterans: DTE 105I) with the county auditor by December 31.
A credit on the tax bill for your primary home. HB 186 (2025) is raising it from 2.5% toward about 15.4% by 2029 while phasing out the 10% credit for non-business residential property. Apply once with the auditor.
You or your spouse can file and appear. Ohio law also lets you hire a licensed real estate appraiser, licensed real estate broker, public accountant, or a designated property tax professional to file the complaint for you, but only a licensed attorney can argue legal issues for you at the hearing. Entities (LLCs, trusts) may file through an officer, member or trustee.
Fill in your details and download a written appeal statement as a PDF or Word file. Most boards also require their own appeal form: file the form and attach this letter and your evidence to it.
Tax Appeal Map is a free information site, not a law firm or appraiser. The letter is a template, not legal advice.
File the complaint (Form DTE 1) with the county auditor between January 1 and March 31 for the prior tax year's value, or by the first-half tax due date if that is later. Mailed complaints must be postmarked by the deadline. You may file only once in each three-year reappraisal/update period unless something changed (recent arm's-length sale, casualty loss, substantial improvement, or a big occupancy change). Example: Franklin County accepted 2025 complaints through March 31, 2026.
With the County Board of Revision (BOR). File DTE 1 with the county auditor (in person, by mail, and in many counties online) and attach your evidence. If the change you ask for is big enough, the school district and other local bodies are notified and may file a counter-complaint. The BOR sends hearing notice at least 10 days ahead. Hearings are short (often about 20 minutes), recorded, and under oath; if you do not appear, the board decides on what you filed. The decision is mailed (or emailed) in writing.
No fee.
Many auditors hold informal reviews after a reappraisal or update, before values are final; ask your county auditor. Outside those periods, the formal Board of Revision complaint is the route.
You can appeal to the Ohio Board of Tax Appeals (BTA) or county Court of Common Pleas. Within 30 days after the BOR mails its decision. File a notice of appeal with the BTA (or the common pleas court) and also with the Board of Revision. BTA decisions can be appealed to the Ohio Supreme Court. Consider a lawyer at this stage.
The auditor corrects the value. If you already paid, you get a refund or credit, usually about 60 days after the decision becomes final (Franklin County). The new value is generally carried forward until the next reappraisal or update.
Checked 2026-10 against official Ohio sources. Local deadlines and fees can differ; confirm with your assessor or board.