AssessCheck

Ohio Property Tax Deadlines

Ohio’s appeal calendar is anchored to the tax year, not to a notice: every parcel in a county shares the same January 1 – March 31 complaint window for the tax year just billed, regardless of when (or whether) any notice arrived. That makes the Ohio calendar unusually simple to state — and unusually unforgiving, because the window does not move for anyone.

The six-year cycle and the triennial update

Ohio's 88 counties are reappraised on a six-year cycle, with a triennial update of values in between; the Department of Taxation oversees and approves the county revaluations, which the county auditor carries out. Taxable (assessed) value is 35% of true value. Whether your county was just reappraised, is mid-cycle, or had a triennial update changes what a year-over-year comparison means.

Anchor: the county's position in the six-year reappraisal cycle · Basis: rule tied to an event

January 1 – March 31: the DTE Form 1 window

A complaint against the valuation of real property (DTE Form 1) is filed with the county auditor for the county Board of Revision. The filing window runs January 1 through March 31 of the following tax year — Franklin County states that tax year 2026 complaints are accepted through March 31, 2027 — with the official complaint form stating the alternative earlier cutoff of the last day to pay first-half taxes where that applies. Electronic filing through the Board of Tax Appeals portal is available alongside the county's own channels.

Anchor: the tax year: the complaint runs January 1 through March 31 of the following tax year, or the last day to pay first-half taxes, whichever is earlier · Basis: rule tied to an event

30 days, filed twice: the BTA appeal

A Board of Revision decision may be appealed to the state Board of Tax Appeals within 30 days of the decision being mailed, and the notice of appeal must be filed with BOTH the Board of Tax Appeals and the county Board of Revision. The Board also offers a small claims docket for residential appeals below the value threshold, an informal alternative to the standard docket.

Anchor: the mailing date of the Board of Revision's decision · Basis: rule tied to an event

The shape of a complaint year (illustrative)

Illustrative sequence for tax year 2026 — your county’s e-filing channels and the official form’s alternative cutoff control.

  1. January 1, 2027: the complaint window opens for tax year 2026 values.
  2. January – March 2027: prepare the DTE Form 1 — your opinion of value and the evidence behind it (comparable sales, condition, appraisal if used).
  3. By March 31, 2027: the complaint filed with the county auditor — or earlier, if the last day to pay first-half taxes falls before it (the form’s alternative cutoff).
  4. Spring 2027: Board of Revision hearings — the school district may participate.
  5. The decision mails: the 30-day BTA window opens — file with the BTA and the county BOR.
  6. 2027 – 2028: the BTA (standard or small claims docket) hears the appeal; judicial review follows only on the narrow grounds the statute allows.

What this tells you: two dates carry the whole Ohio system — March 31 (the complaint cutoff) and 30 days from the BOR mailing (the BTA window, filed in two places). Everything else is preparation. Owners who learn the calendar from their bill are already inside the window when they start.

What it does not tell you: your county’s first-half payment date (which can pull the cutoff earlier) and the BOR’s hearing schedule — both published by your county auditor.

Where the processes are explained

Sources