Appealing Your Property Tax Assessment in Ohio
Deadlines and steps to appeal a property tax assessment in Ohio, and when property taxes are due.
Short answer: A property owner (and certain others, such as a spouse or an authorized tenant) may file a complaint against the valuation with the county auditor, who presents it to the county board of revision. Ohio Rev. Code § 5715.19 (eff. Mar. 20, 2026)
| Appealing your assessment | A property owner (and certain others, such as a spouse or an authorized tenant) may file a complaint against the valuation with the county auditor, who presents it to the county board of revision. The complaint is due on or before March 31 of the ensuing tax year, or the date the first-half real property tax collection closes, whichever is later. A filer generally may not file again for the same parcel in the same interim period unless there was an arm's-length sale, casualty loss, substantial improvement or a qualifying occupancy change. Board of revision decisions can be appealed to the Board of Tax Appeals or the court of common pleas. |
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| When property taxes are due | Under the statute, taxes may be paid in full by December 31, or one-half (plus any delinquent taxes) by December 31 and the remaining half by June 20 of the following year. Source: Ohio Rev. Code § 323.12 |
More Ohio property tax & homestead exemptions
- The Homestead Exemption in Ohio
- Senior, Veteran and Disability Property Tax Relief in Ohio
- All Ohio property tax & homestead exemptions rules
FAQ
How do you appeal a property tax assessment in Ohio?
A property owner (and certain others, such as a spouse or an authorized tenant) may file a complaint against the valuation with the county auditor, who presents it to the county board of revision. The complaint is due on or before March 31 of the ensuing tax year, or the date the first-half real property tax collection closes, whichever is later. A filer generally may not file again for the same parcel in the same interim period unless there was an arm's-length sale, casualty loss, substantial improvement or a qualifying occupancy change. Board of revision decisions can be appealed to the Board of Tax Appeals or the court of common pleas.
When are property taxes due in Ohio?
Under the statute, taxes may be paid in full by December 31, or one-half (plus any delinquent taxes) by December 31 and the remaining half by June 20 of the following year.
General legal information, not legal advice. Laws change and local rules can differ; check the linked official source or talk to a lawyer about your situation.