How to appeal your property tax assessment in Ohio
In Ohio, if the value on your notice is too high, you can ask to have it lowered. You don't need a lawyer.
Checked against official sources: Oct 21, 2026
Can I still appeal?
Not open yet — opens on Jan 1, 2027
Opens January 1, 2027. Complaints for the 2026 tax year are due March 31, 2027 (or the first-half tax due date, if later).
Ohio homeowners pay a median of $2,822 a year in property tax, an effective rate of 1.31%, the 11th highest of the 51 states we cover.
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.
Find your Ohio county
Where you file depends on your county. Pick yours for the office contacts, local tax figures and a step-by-step guide.
How much could you save?
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.
How to appeal in Ohio, step by step
Understand your assessment
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.
Check the record and talk to the assessor
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.
Gather your evidence
What works in Ohio:
- A recent arm's-length sale of your own home: settlement statement
- A full appraisal as of January 1 of the tax year
- Sales of comparable homes near the tax lien date
- Photos and repair estimates for condition problems
- Corrections to the auditor's property record
More detail
- 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 your appeal DTE 1 DTE 105A
First level: 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. Cost: No fee.
Prove your case at the hearing
Bring copies of your evidence for each board member. Keep to the value of your home, not the size of the bill.
More detail
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.
If you lose: 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.
After you win
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.
Official forms
DTE 1 Complaint Against the Valuation of Real Property
DTE 105A Homestead Exemption Application
Rules that are different in Ohio
- One complaint per three-year period for the same parcel, unless a listed exception applies (recent arm's-length sale, casualty loss, substantial improvement, or an occupancy change of at least 15%). A complaint you withdraw before the board hears it does not count, so you can refile. A complaint that is heard and decided (or dismissed for other reasons) does count.
- School boards can file counter-complaints only when the owner (or someone for the owner) filed first; a 2025 law (HB 96) ended counter-complaints supporting third-party increase complaints.
- Since HB 126 (2022), school districts and other local governments may file increase complaints only on recent recorded sales and after passing a resolution, and they cannot appeal BOR decisions on property they do not own.
- The BOR can only change value, not tax rates or levies.
- Several 2025-2026 laws (HB 186, HB 335, HB 129, HB 309) change how much your taxes can grow with value, but they do not change the BOR complaint process.
Most wins start with a mistake in the assessor's record of your home. Check it line by line.
Record card checklistExemptions that lower your bill without an appeal
An 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.
Homestead exemption
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.
Owner-occupancy credit (rollback)
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.
Do you need a lawyer or a tax consultant?
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.
Free property tax appeal letter
Fill in your details and download a written appeal statement as a PDF. Most boards also require their own appeal form: file the form and attach this letter and your evidence to it.
RobinClaim is a free information site, not a law firm or appraiser. The letter is a template, not legal advice.
Ohio property tax appeal FAQ
What is the deadline to appeal property taxes in Ohio?
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.
Where do I file a property tax appeal in Ohio?
First level of appeal in Ohio: 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.
How much does it cost to appeal in Ohio?
No fee.
Can I talk to the assessor before filing?
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 if the board turns me down?
Next level: 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.
What happens if I win?
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.
Sources
Checked Oct 21, 2026 against official Ohio sources. Local deadlines and fees can differ; confirm with your assessor or board.
- Harrison County Auditor - Challenge your property value
- Ohio DTE 1 complaint form (Rev. 12/22), via Erie County Auditor
- Franklin County BOR - Guidelines for DTE 1 filings
- Franklin County BOR - Rules of Practice and Procedure
- Lake County Auditor - Sexennial and triennial revaluations
- Warren County Auditor - Homestead Exemption
- Fairfield County Auditor - Property Tax Reform summary (Jan. 2026)
- Vorys - Legislative changes to the BOR process (HB 96, June 2025) [secondary]
- Tax rate and median tax: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, tables B25103 (median real estate taxes paid, owner-occupied homes) and B25077 (median value, owner-occupied homes). The rate is the median tax divided by the median home value.