Ohio property taxes are among the highest in the Midwest, and the state gives property owners a meaningful right to appeal overassessments. Whether you own a home in Columbus, Cleveland, or Cincinnati, this guide walks you through exactly how the Ohio appeal process works.
How Ohio Property Taxes Work
In Ohio, each county has a County Auditor who is responsible for assessing all real property. Properties are assessed at 35% of their true market value — this is called the assessed value. Ohio does a full reappraisal every six years, with an update in the third year. If you purchased recently above your assessed value, or if comparable sales show the market has declined, you have grounds for appeal.
The Deadline: March 31
Ohio’s complaint deadline is March 31 of the year following the tax year in question. For example, to challenge your 2025 tax year assessment, you must file by March 31, 2026. This is a strict deadline — missing it means waiting until the following year.
Step-by-Step: The Ohio Appeal Process
Step 1: Review Your Property Value Card
Request your property record card from your County Auditor — it’s public record and shows every characteristic used to calculate your value. Check for errors: wrong square footage, extra bathrooms that don’t exist, incorrect lot size, or a condition rating that doesn’t match reality.
Step 2: File a Complaint with the County Board of Revision (BOR)
File Form DTE 1 (Complaint Against the Valuation of Real Property) with your County Board of Revision by March 31. The form is available from your County Auditor’s website. You’ll need to state the value you believe is correct and attach your supporting evidence.
Step 3: The BOR Hearing
The Board of Revision consists of three members: the County Auditor, County Treasurer, and President of the County Commissioners (or their representatives). Hearings are informal — you present your comparable sales, any appraisal, and your argument. The board issues a written decision within a few months.
Step 4: Ohio Board of Tax Appeals (BTA)
If dissatisfied with the BOR decision, either party can appeal to the Ohio Board of Tax Appeals within 30 days. BTA hearings are more formal and often benefit from professional representation. For significant savings, this step is usually worth pursuing.
Owner-Occupancy Credit — Claim This First
Ohio’s Owner-Occupancy Credit reduces the taxable value of your primary residence by 2.5%. If you own and occupy your home as your primary residence and haven’t applied, file with your County Auditor immediately — this runs annually and many homeowners miss it.
Key Ohio Counties
- Franklin County (Columbus): franklincountyauditor.com
- Cuyahoga County (Cleveland): fiscalofficer.cuyahogacounty.us
- Hamilton County (Cincinnati): hamiltoncountyauditor.org
- Summit County (Akron): co.summit.oh.us/fiscaloffice
- Montgomery County (Dayton): auditor.mcontgomeryohio.gov
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