- Home value used for taxes
- 35%Of its estimated sale value
- Full county value review
- Every 6 yearsValues also update between reviews
County review schedules vary. Check your county's latest dates.
Usually March 31 of the next year
For a 2026 home value, the usual deadline is March 31, 2027. A later first-half tax-collection closing date can extend it. Confirm the date with your county Auditor, the office that values your home.
How to appeal
Check your home's record
Look up your home's details and values on your county Auditor's website.
File a county appeal
Send DTE Form 1, or your county's form, to the Auditor for Board of Revision review.
Request a state review
Appeal to Ohio's Board of Tax Appeals within 30 days of the county's mailed decision. File with both boards.
Ohio appeal questions
Is 35% my tax rate?
No. Ohio generally uses 35% of your home's estimated sale value to calculate taxes. It is not the percentage you pay in tax.
What evidence can help?
A recent sale, professional appraisal, or construction-cost records can support your proposed value. DTE Form 1 asks for the full estimated sale value, not the smaller 35% amount.
Check your property's potential savings
Enter your address for a free property tax estimate.
Official Ohio resources
Find your county
Local deadlines, filing instructions, and official resources. Start with your county.
County guides in Ohio
County guides are coming to Ohio
We haven't published a county guide for Ohio yet. You can browse other state guides or contact us with a question about your property.
Guide prepared by LowerTheTax.
Sources and data notes
Sources checked October 5, 2026. Use your county's current form and instructions. Ohio calls the 35% share an assessment ratio; it is separate from the tax rate used to calculate your bill.
- Ohio Department of Taxation: DTE Form 1 (PDF): including market-value fields and supporting evidence.
- Ohio Administrative Code 5703-25-06: taxable value, six-year reappraisals, and updates between them.
- Ohio Revised Code 5715.19: filing deadlines, the county review process, and supporting evidence.
- January 2026 county reappraisal schedule announcement
- Ohio Revised Code 5717.01: the 30-day further-appeal deadline and filing with both boards.