In Ohio, the county auditor sets the value of every parcel, and voters and local governments set the levies. If you think the auditor’s value is wrong, the remedy is a complaint to the county Board of Revision (BOR). This is a formal proceeding with a fixed filing window, a state form and rules about evidence. This guide covers how Ohio values homes, how to file DTE Form 1, what evidence boards accept, where appeals go next, and the homestead and owner-occupancy credits that reduce a bill without an appeal.

The short answer

  • File DTE Form 1 with your county Board of Revision. The window is January 1 to March 31. To challenge a 2026 value, file by March 31, 2027.
  • Prove the value is wrong, not that taxes are high. A recent arm’s-length sale or an appraisal as of January 1 is the strongest evidence.
  • Give the board everything at the start. Evidence you hold back from the BOR generally cannot be used later on appeal.
  • School boards have less room to challenge homeowners. Since 2022 they need a qualifying sale to file against your home, and a 2025 law limits counter-complaints and third-party appeals.
  • Credits cut the bill without an appeal. The owner-occupancy credit rises from 2.5% to 5.70% for tax year 2026 and to 15.38% by 2029. Homestead recipients also get a one-time HB 479 credit.
  • Property taxes are not going away in 2026. The amendment to abolish them missed the November 2026 ballot. Its backers now aim for 2027.

How the county auditor values property

Every county auditor must value all property at market value twice in each six-year cycle. The cycle starts with a full reappraisal. Three years later comes a triennial update, which adjusts values from sales data without new physical inspections. The Hamilton County Auditor’s valuation page (opens in a new tab) describes this cycle: a 2023 reappraisal in which each of the county’s more than 350,000 parcels was viewed, followed by a 2026 triennial update. The auditor’s triennial update FAQ (opens in a new tab) explains that the 2026 values are for tax year 2026, payable in 2027. Counties are on different schedules, so check your own auditor’s site for its reappraisal and update years.

Ohio taxes are billed a year in arrears. Summit County’s tax bill explanation (opens in a new tab) notes that real estate taxes are billed for the prior year. The value that is taxed is not full market value. The instructions for DTE Form 1 say the taxable value on your bill is 35% of market value. To find the market value the auditor used, divide the taxable value by 0.35.

Why a higher value does not raise taxes by the same percentage

Ohio law applies reduction factors to voted levies. When values rise in a reappraisal or update, the effective rate of most existing voted levies is reduced so those levies bring in about the same revenue as the year before. Hamilton County’s valuation page uses this example: a 10% rise in value does not mean a 10% rise in taxes. Taxes can still go up when voters approve new levies, when unvoted inside millage applies to the higher value, or when an exemption or credit is lost. Your bill lists the reduction factor along with the non-business credit, the owner-occupancy credit and any homestead reduction.

The legislature changed some of these rules for 2026. According to a June 2026 Hamilton County Auditor release (opens in a new tab), House Bill 186 took effect March 20, 2026. It limits inflation-driven increases from unvoted levies in school districts at the 20-mill floor (2 mills for vocational schools). The first credit appears on 2026 second-half bills, and the amount depends on your school district.

Other recent laws also limit how fast bills can grow. The Muskingum County Auditor’s property tax reform page (opens in a new tab) summarizes the first two:

  • House Bill 335 caps the growth of taxes from unvoted inside millage at the rate of inflation when values rise in a reappraisal or update.
  • House Bill 129 changes how the 20-mill floor is calculated and lets school districts renew emergency levies as fixed-sum levies, which still need voter approval.
  • House Bill 96, the 2025 state budget, ended replacement levies for all local governments after lawmakers overrode the governor’s veto in October 2025, as Dinsmore explains (opens in a new tab). A replacement levy was taxed on current values, unlike a renewal, which keeps the original values. The override also ends new emergency and substitute levies for school districts.

A citizen group, AxOHTax, tried to put a constitutional amendment abolishing property taxes on the November 2026 ballot. It needed at least 413,488 valid signatures and did not qualify. The group now aims for November 2027, 13abc reported (opens in a new tab). Until then, the BOR process and credits below are how you lower a bill.

Filing a Board of Revision complaint

Use DTE Form 1, Complaint Against the Valuation of Real Property (opens in a new tab). Most auditors post it, and some accept online filing. Summit County, for example, takes complaints by mail, in person or electronically through its Board of Revision page (opens in a new tab). Hamilton County does not accept complaints by email.

  • Deadline: The form’s instructions say a complaint for the current tax year must be received by March 31 of the following year, or by the last day to pay first-half taxes without penalty if that is later. In practice the window is January 1 to March 31. To challenge a 2026 value, file between January 1 and March 31, 2027. Hamilton County accepts complaints postmarked by March 31. If your county requires receipt by that date, deliver the complaint early.
  • Who may file: any owner of taxable real property in the county, or a tenant or agent acting for one. School boards and other local governments face tight limits. Under House Bill 126, in effect since July 21, 2022, a subdivision can file an original complaint against property it does not own only after an arm’s-length sale before the tax lien date. The price must be at least 10% above the auditor’s value and above a dollar threshold that started at $500,000 and is adjusted for inflation ($535,000 for tax year 2023). The subdivision must first pass a resolution at a public meeting and notify the owner at least seven days before, according to this HB 126 summary from the Ohio Board of Revision Resource Center (opens in a new tab). House Bill 96, in effect since September 30, 2025, limits counter-complaints to cases where the owner, a tenant or someone acting for them filed the original complaint, according to a Vorys analysis (opens in a new tab). So a school board can still respond to your complaint, but under HB 126 only if your complaint seeks a change of at least $17,500 in taxable value.
  • Values: Line 8 asks for your opinion of full market value in Column A and the current full market value in Column B, both before the 35% is applied. Column C is the difference.
  • Sale history: Line 10 asks whether the property sold in the last three years. If it did, attach the purchase agreement, closing statement or similar records. Explain any relationship between buyer and seller, and list any personal property included in the price.
  • Second complaints: If you already filed on the parcel since the last reappraisal or update, line 14 limits a new complaint to specific reasons: an arm’s-length sale, a casualty loss, a substantial improvement, or an occupancy change of at least 15% with a substantial economic effect.
  • Signature: The complaint is signed under penalty of perjury, and the form includes a notary block.

The form also allows a tender payment. While the complaint is pending, you may pay tax based on the value you claimed. If the final value is higher, you owe interest on the difference. You may also owe a penalty if the final amount equals or exceeds the original bill.

Evidence the board will weigh

The BOR decides value, not taxes, and the person who files has the burden of proof. Hamilton County’s Board of Revision page (opens in a new tab) lists the evidence it expects for common situations:

  • A recent purchase below the auditor’s value: the closing statement, the purchase contract and any appraisal from the sale. The sale must have been arm’s length.
  • The market does not support the value: an appraisal effective as of January 1 of the tax year, which the county calls the best evidence, or recent sales of similar homes nearby.
  • Condition problems: certified contractor repair estimates and dated photographs.
  • Income property: income and expense statements, ideally with an appraisal.

Hamilton County also lists what does not work. Refinance appraisals and older appraisals carry little weight. Comparing your value with a neighbor’s home that has not sold is not credible evidence. The amount of tax you pay is not a factor. Evidence shown only on a phone or laptop cannot go into the case file. Submit evidence with the complaint or at least 10 days before the hearing. The DTE 1 instructions add a rule under R.C. 5715.19(G): you must give the board all information you have that affects the property. Evidence you hold back generally cannot be used later on appeal unless you show good cause.

Hypothetical example

These figures are invented and are not a current rate. The auditor values a house at $250,000, so its taxable value is $87,500 (35%). The owner bought it eight months before January 1 in an arm’s-length sale for $230,000 and files that closing statement. If the board accepts $230,000, taxable value falls to $80,500, a $7,000 drop. At an assumed effective rate of 70 mills (0.070) after reduction factors, the annual tax falls by about $490 ($7,000 × 0.070), before credits.

The hearing and the decision

The board must notify the parties at least 10 days before the hearing. In Hamilton County, hearings last about 15 minutes. The board may decide from the evidence alone if it supports your value. The owner, a licensed appraiser and auditor staff may testify. A decision may arrive several weeks after the hearing; Hamilton County says six to eight weeks, by certified mail. The board can raise a value as well as lower it. A reduction often stays in place until the next reappraisal or update, though Hamilton County notes this is up to the auditor.

Appealing a BOR decision

You can appeal to the Ohio Board of Tax Appeals under R.C. 5717.01 or to the county court of common pleas under R.C. 5717.05. Either way, the deadline is 30 days from the date the BOR mailed its decision. An appeal to the Board of Tax Appeals is filed on DTE Form 4 or electronically, and the notice of appeal must also be filed with the BOR within those 30 days. A court appeal must also be filed with the BOR. Missing either filing can get the appeal dismissed. A school board or other subdivision cannot appeal a BOR decision on property it does not own, and since HB 96 other third-party complainants cannot either. Because of the evidence rule above, bring your full case to the BOR.

Homestead exemption and owner-occupancy credit

These programs reduce taxes without changing the value. You apply to the county auditor, not the BOR.

  • Homestead exemption (DTE 105A): available to owners who are 65 or older during the year, permanently and totally disabled as of January 1, or a qualifying surviving spouse, and who live in the home as of January 1. New applicants face an income limit. The Summit County homestead page (opens in a new tab) lists $40,000 for 2025 applications and $41,000 for 2026, based on Ohio adjusted gross income of the owner and spouse. Owners who qualified for tax year 2013 are not subject to the income test. The exemption removes the tax on the first $29,000 of market value, or $58,000 for veterans with a 100% service-connected disability, according to current pages from the Summit and Stark County (opens in a new tab) auditors. Older copies of the state form show the earlier $25,000 figure. File by December 31.
  • Owner-occupancy credit (DTE 105C (opens in a new tab)): a reduction in taxes from qualified levies on the home you occupy as your principal residence on January 1. It was 2.5% for years. House Bill 186 raises it to 5.70% for tax year 2026, 8.92% for 2027, 12.15% for 2028 and 15.38% from 2029, according to the Muskingum County Auditor (opens in a new tab). At the same time, the 10% non-business credit drops by 2.5 points a year until it is gone, except for farm property. For a home you live in, the two credits together rise from 12.5% to 15.38%. A rental or second home loses the 10% credit and gets nothing in its place. The credit applies to one Ohio home per owner and spouse. File by December 31; a late application can cover the prior year.

House Bill 479 adds a one-time credit for current homestead recipients. The Lorain County Auditor (opens in a new tab) estimates it at about $450 to $475 per eligible homeowner. It appears as a second homestead credit on tax year 2026 bills mailed in January 2027, and current recipients get it without a new application. Its homestead page (opens in a new tab) sets a processing cutoff each year for new applicants who want to receive it; check the current date there before applying.

Common mistakes

  • Arguing that taxes are too high instead of showing that the value is wrong.
  • Missing March 31, or filing a second complaint during the same interim period without one of the allowed reasons.
  • Saving evidence for an appeal instead of giving it to the BOR.

For general preparation, see our appeal evidence checklist and the explainer on market, assessed and taxable value. County offices are listed on the Ohio directory, including Franklin County, Cuyahoga County and Hamilton County.

Frequently asked questions

What is the deadline to file a property tax appeal in Ohio?

March 31 of the year after the tax year, or the first-half payment deadline if that is later. To challenge a 2026 value, file DTE Form 1 with your county Board of Revision between January 1 and March 31, 2027. Our appeal evidence checklist helps you prepare.

Can a school board raise my property value in Ohio?

Only in narrow cases. Since HB 126 (2022), a school board can file against your home only after a qualifying sale well above the auditor’s value, and only after passing a resolution and notifying you. Since HB 96 (2025), it can counter-complain only when you or your tenant filed first. It cannot appeal a BOR decision on property it does not own.

How much is the owner-occupancy credit in Ohio for 2026?

5.70% of taxes from qualified levies for tax year 2026, up from 2.5%. It rises to 15.38% by 2029 while the 10% non-business credit is phased out. Apply on DTE 105C with your county auditor.

Who gets the HB 479 property tax credit in Ohio?

Homeowners already receiving the homestead exemption. It appears on tax year 2026 bills mailed in January 2027, with no new application. The Lorain County Auditor estimates about $450 to $475. See our homestead exemption guide for how these programs work.

Is Ohio getting rid of property taxes?

Not in 2026. The proposed amendment to abolish property taxes did not qualify for the November 2026 ballot. Its backers are collecting signatures for November 2027.

Sources reviewed October 26, 2026. Filing methods, hearing practices and credit amounts vary by county and change with legislation, so confirm details with your county auditor or a qualified professional before filing.