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How do I appeal my property tax assessment in Ohio?

Federal & State Law Editorial TeamLast reviewed: 2026-05-17

Ohio property valuation challenges are governed by Revised Code Chapter 5715 and decided by County Boards of Revision.

1. Assessment Cycle

Ohio counties conduct a full sexennial reappraisal every 6 years, with a less-rigorous update at the 3-year midpoint (ORC § 5713.01). Assessments are 35% of true market value.

2. File Complaint Against Valuation

File DTE Form 1 with the County Auditor (who serves the BOR) by March 31 for the prior tax year (ORC § 5715.19(A)(1)). Each filer is generally limited to one complaint per parcel per triennium.

3. Counter-Complaints

School districts may file counter-complaints if your complaint seeks a reduction of $50,000+ in market value (§ 5715.19(B)). House Bill 126 (2022) limited school district-initiated complaints to recent-sale cases.

4. BOR Hearing

The 3-member BOR (auditor, treasurer, county commission appointee) holds informal hearings. Effective evidence: recent arm's-length sale price of the subject property (best evidence under Berea City School Dist. v. Cuyahoga Cnty. BOR), independent appraisal, sales of comparable properties.

5. Appeal to BTA or Common Pleas

Within 30 days of the BOR decision, appeal to the Ohio Board of Tax Appeals (statewide, free, BTA Form 1) under ORC § 5717.01, or to the Court of Common Pleas. BTA decisions are appealable to a court of appeals within 30 days.

6. Homestead Exemption

ORC § 323.152 grants a $26,200 (2024) reduction in taxable value for homeowners 65+ or permanently disabled, income-tested (HB 119, 2007).

This is legal information, not legal advice.

When to Talk to a Lawyer
  • High-value commercial property BOR/BTA appeal
  • Complex valuation methodology dispute or school district counter-complaint
  • Common Pleas or court of appeals review after BTA ruling
Related Statutes & Laws
  • Ohio Rev. Code § 5715.19
  • Ohio Rev. Code § 5717.01
  • Ohio Rev. Code § 5713.01
  • Ohio Rev. Code § 323.152
  • Ohio H.B. 126 (2022)

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.