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Ohio · How-To Guide

How do I appeal my property tax assessment?

County Board of Revision - BOR (county level - each of Ohio's 88 counties) / Ohio Board of Tax Appeals - BTA (state level) / Ohio Supreme Court (judicial)
Step by Step

How to do it

  1. Review your assessment notice from the County Auditor; compare assessed value to market value (Ohio assessed value = 35% of appraised/market value)
  2. Contact the County Auditor's office informally first - many errors and reappraisal questions resolved through informal discussion
  3. FILE FORM DTE 1 (Complaint Against Valuation of Real Property) with your COUNTY BOARD OF REVISION (BOR):
  4. FILING WINDOW: January 1 through March 31 of the year following the tax year in question (per ORC 5715.19)
  5. Example: For Tax Year 2025, file between January 1, 2026 and March 31, 2026
  6. MARCH 31 DEADLINE IS ABSOLUTE - no extensions, no exceptions; mailed complaints must bear a USPS postmark of March 31 or earlier (private carriers like FedEx/UPS postmarks NOT accepted by most counties)
  7. The BOR consists of the County Auditor, County Treasurer, and a County Commissioner or their representatives
  8. File DTE Form 1 with the County Auditor's office (BOR secretary); most Ohio counties now accept online filing as well as paper; include comparable sales evidence, appraisal, or factual error documentation
  9. No filing fee for BOR
  10. BOR HEARING: Hearings are typically held April through October; present your evidence; BOR issues a written decision
  11. WARNING - SCHOOL COUNTER-COMPLAINTS: Ohio school districts may file counter-complaints within 30 days of your complaint, arguing the value should be HIGHER; this is a major Ohio-specific risk; consult an attorney for large commercial or complex residential appeals
  12. OHIO BOARD OF TAX APPEALS (BTA): if unsatisfied with BOR decision:
  13. Appeal to the BTA within 30 days of the BOR decision notice
  14. BTA is located in Columbus; hearings conducted; more formal; attorneys commonly used
  15. BTA decisions appealable to Ohio Supreme Court
Details

What you need to know

Required Docs
  • DTE Form 1 (Complaint Against Valuation of Real Property) - from your County Auditor or tax.ohio.gov
  • Supporting evidence: comparable sales (from appraisal date ± 1 year), independent appraisal, property data corrections
Fee
BOR: no fee; BTA: nominal filing fee; Ohio Supreme Court: filing fees BOR FILING WINDOW: January 1 - March 31 (tax year + 1) BOR HEARING: April-October (typically) BTA APPEAL DEADLINE: 30 days from BOR decision notice WHERE TO GO: County Auditor's office (file DTE Form 1 → BOR); Ohio Board of Tax Appeals - tax.ohio.gov/bta | (614) 466-6700 | 30 E. Broad St., 24th Floor, Columbus, OH 43215
Where to Go
County Auditor's office (file DTE Form 1 → BOR); Ohio Board of Tax Appeals - tax.ohio.gov/bta | (614) 466-6700 | 30 E. Broad St., 24th Floor, Columbus, OH 43215
County-specific variations apply

Ohio's 88 county Boards of Revision each handle complaints for their county. Cuyahoga County (Cleveland) BOR is among the most active in the state (thousands of complaints annually). Franklin County (Columbus), Hamilton County (Cincinnati), Summit County (Akron), and Montgomery County (Dayton) also have high-volume BORs. Urban counties may have online filing portals. Rural Ohio counties have smaller BOR volumes and may be more accessible for informal resolution.

Ohio Notes

Important state-specific details

  • MARCH 31 IS ABSOLUTE - do not miss it; this is one of the strictest appeal deadlines in the country (no extensions).
  • SCHOOL COUNTER-COMPLAINT RISK: Ohio's counter-complaint mechanism is nationally unusual - school districts can fight AGAINST your reduction or even argue for a higher value; weigh this risk particularly for commercial and higher-value properties.
  • Ohio property assessed at 35% of market value; appeal the market value implied by the assessment.
  • SEXENNIAL/TRIENNIAL REAPPRAISAL: county auditors reappraise every 6 years, with a triennial update at 3 years; significant value changes occur in these years.
  • HOMESTEAD EXEMPTION: income-based or 65+/disabled; apply with County Auditor; reduces taxable value; apply annually by December 31 for the following year.
Official Source

State office contact

State Office
Ohio Department of Taxation - tax.ohio.gov | (800) 282-1780; Ohio BTA - tax.ohio.gov/bta | (614) 466-6700; County Auditor (BOR complaint form - varies by county)