Ohio property taxes (2026)

How Ohio property taxes work

Ohio property taxes are run by county officials: the county auditor values every parcel and the county treasurer sends the bills. Homes are taxed on 35% of market value, and taxes are paid a year behind — the bill you pay in 2027 covers tax year 2026.

Values move on a six-year clock: each county gets a full reappraisal every six years with an update in the third year, on a state-set schedule — so whether your value jumps this year depends on where your county sits in the cycle. Counties in a reappraisal or update year send value notices in the fall before the new tax bills go out.

The challenge process is unusually rigid and unusually fair: anyone can file a Complaint Against the Valuation (form DTE 1) with the county Board of Revision — but only between January 1 and March 31 of the year after the tax year. The board is the auditor, treasurer, and a county commissioner. Miss March 31 and the value stands.

Bills come in two halves on county-set dates — first-half deadlines mostly land in January or February, second-half in June or July. Your county's exact dates are printed on the bill and posted by the county treasurer.

When payments are due

Two halves on county-set dates — first half typically due January–February, second half June–July.

Exact dates can vary by county — use your county's page above for the dates on your bill.

How to appeal your assessment

The statewide rule: File a Complaint Against the Valuation (form DTE 1) with your county Board of Revision between January 1 and March 31 of the year after the tax year

For tax year 2026 values, the complaint window is January 1 – March 31, 2027. The window is statewide and strict (R.C. 5715.19). If your county just went through reappraisal, that's the year to look hard at the number.

1. Check your value when notices landCounties in a reappraisal or update year mail tentative-value notices in the fall — that's your early look, and some counties offer informal reviews then.
2. Build your evidenceA recent purchase price, a fee appraisal, or sales of comparable homes carry the most weight with a Board of Revision.
3. File DTE 1 between January 1 and March 31File with the county auditor (many counties accept online filing). Filing is free. One complaint per triennial period, with limited exceptions.
4. Attend the hearingThe board — auditor, treasurer, commissioner — hears your evidence in a short, informal session.
5. Escalate if neededBoard decisions can be appealed to the Ohio Board of Tax Appeals or common pleas court.

County pages have the exact local deadlines, forms, and filing links.

Statewide exemptions

Reassessment

Every county gets a full reappraisal every six years and a value update in year three, on a state-set county schedule. Your value mostly moves in those years — check where your county falls in the cycle.

Value notices (Tentative value notice) usually mail in fall (reappraisal/update years).

Common questions

When are property taxes due in Ohio?

Two halves a year, on dates each county sets: first-half deadlines mostly land in January or February, second-half in June or July. Ohio bills a year behind — the bill you pay in 2027 is for tax year 2026.

How do I challenge my property value in Ohio?

File a Complaint Against the Valuation (form DTE 1) with your county Board of Revision between January 1 and March 31 of the year after the tax year. It's free, the hearing is informal, and a recent appraisal or comparable sales are the evidence that wins.

Why did my value jump this year when my neighbor's county didn't move?

Ohio revalues on a county-by-county six-year cycle with a third-year update. If your county just hit its reappraisal or update year, your value reset to the current market; other counties' turns come in other years.

What is the Ohio homestead exemption?

For homeowners 65+ or permanently disabled with income up to $40,000, it shields $28,000 of market value from tax (2025 figures, indexed). Disabled veterans get an enhanced $56,000 version with no income test. File by December 31 with your county auditor.

Why is my taxable value 35% of my appraised value?

Ohio taxes real property on 35% of market value — that's the assessed value on your bill. Rates (millage) apply to the 35% number, so a mill costs less than it sounds.