Ohio Property Tax

Ohio’s system is county-run on a state calendar. The county auditor values every parcel; the taxable value the rates are applied to is a fixed 35% of true (market) value; and the state runs the 88 counties through a six-year reappraisal cycle with a triennial update in between. The appeal route runs through a county Board of Revision (a complaint on DTE Form 1) and can continue to the state Board of Tax Appeals.

In this section

• Taxable value and the reappraisal cycle — the 35% ratio, the six-year reappraisal and triennial update, and what each phase means for your year-over-year comparison.
• The DTE Form 1 complaint to the Board of Revision — the window, the form, the evidence, and how the hearing works.
• Beyond the Board of Revision: the Board of Tax Appeals — the 30-day dual-filing window and the small claims docket.
• Ohio property tax deadlines — the revaluation calendar, the complaint window, and the BTA appeal clock.
• Ohio property value estimator — convert a true value into taxable value at the 35% ratio and estimate the tax that follows.

Who does what

• The county auditor determines the value of every parcel in the county and carries the assessment roll. The complaint against a value is filed with the auditor too.
• The county Board of Revision (BOR) hears complaints about the auditor’s appraised value.
• The Ohio Department of Taxation oversees the county revaluations and publishes the forms, including DTE Form 1.
• The Board of Tax Appeals (BTA) is the state body that hears appeals from Board of Revision decisions, including a small claims docket for residential appeals.

Taxable value: 35% of true value

Ohio does not tax market value directly. The auditor reduces true value to taxable value at 35%, and the voted levies of the school districts, cities, townships and counties are applied to that reduced figure. Two practical consequences: a “small” market move is even smaller on the tax base, and comparing an Ohio taxable value with a neighbor’s market estimate will always look wrong — the 35% is doing what the law intends. The taxable value page works the arithmetic and the cycle together.

The complaint window

The complaint against the valuation of real property — DTE Form 1 — runs January 1 through March 31 of the following tax year, or the last day to pay first-half taxes where that date is earlier. Franklin County’s Board of Revision page states the current window plainly — tax year 2026 complaints are accepted through March 31, 2027 — and confirms electronic filing through the Board of Tax Appeals portal. See the complaint page for the process and evidence.

Finding your property: county search

Ohio has no single statewide property search — each county auditor runs its own. Franklin County’s official search, for example, covers all of Franklin County (Columbus) by owner name, address or parcel ID. Start from Franklin County’s property search if that is your county, or find your county auditor through the County Auditors’ Association directory or the Department’s “Find Your County Auditor” lookup.

What this does not cover

Voted levy campaigns, the homestead exemption program, and current-agricultural-use valuation are outside this section. AssessCheck has no data connection to any Ohio county auditor. The Ohio Revised Code itself was not readable when these pages were verified, so statute sections are named only where an official page names them.