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Ohio property tax

Start with your county. Published tax dates and rules link to the official source.

Statewide rules

✓ Verified — Last verified October 24, 2026

Appeal process

Formal valuation complaint to county Board of Revision, generally January 1–March 31.

Official source. Verified .

Who may represent homeowners

Before the Ohio Board of Tax Appeals an individual party may act personally. Outside the small-claims provisions, a party represented by someone else must use an Ohio-authorized attorney; limited entity-member/officer appearances do not permit legal argument or witness examination.

Official source. Statutory. Verified .

Homestead Exemption

Program includes qualifying low-income seniors, disabled homeowners and eligible surviving spouses; enhanced relief applies to qualifying service-connected disabled veterans and specified surviving spouses. Full qualifications and current income thresholds require the linked instructions.

Official source. Verified .

Official exemption information

Official exemption information

Official source. Verified .

Counties and county equivalents

Common questions

How do property tax appeals work in Ohio?

Formal valuation complaint to county Board of Revision, generally January 1–March 31.

Who may represent a homeowner in a Ohio property tax appeal?

Before the Ohio Board of Tax Appeals an individual party may act personally. Outside the small-claims provisions, a party represented by someone else must use an Ohio-authorized attorney; limited entity-member/officer appearances do not permit legal argument or witness examination.

Sources

tax.ohio.gov
Formal appeals must be filed between January 1 and March 31.

Verified October 24, 2026

codes.ohio.gov
Any non-attorney acting on behalf of a party may not make legal argument, examine witnesses, or undertake any other tasks that can be performed only by an attorney. All parties not acting on their own behalf shall be represented by an attorney at law authorized to practice before the courts of the state of Ohio.

Verified October 24, 2026

tax.ohio.gov
Homestead Exemption

Verified October 24, 2026

tax.ohio.gov
The Homestead Exemption allows low-income senior citizens, certain disabled Ohioans, their surviving spouses, and the surviving spouses of public service officers killed in the line of duty to reduce their property tax bills by shielding some of the market value of their homes from taxation.

Verified October 24, 2026