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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

Penalty statute

ORC 323.121(A)(1) sets a 10% penalty on unpaid first-half current tax after December 31 or the extended collection date; subsection (A)(2) contains a contract exception. Check the county's extended date.

Official source. Statutory. Verified .

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

Qualifying low-income seniors, certain disabled Ohioans and their surviving spouses, and surviving spouses of public-service officers killed in duty. Full criteria and current income limits require the program 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

codes.ohio.gov
Except as otherwise provided in division (A)(2) of this section, if one-half of the current taxes charged against an entry of real estate together with the full amount of any delinquent taxes are not paid on or before the thirty-first day of December in that year or on or before the last day for payment as extended pursuant to section 323.17 of the Revised Code, a penalty of ten per cent shall be charged against the unpaid balance of such half of the current taxes on the duplicate.

Verified October 24, 2026

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

Verified October 24, 2026

codes.ohio.gov
In any proceeding before the board, a person who is a party to an appeal may appear on his or her own behalf. Other than appeals which proceed through the board's small claims docket, which are subject to section 5703.021 of the Revised Code, a person may appear and act on behalf of a partnership, limited liability company, or association of which he or she is a member or on behalf of any corporation for which he or she is an officer if such partnership, limited liability company, association, or corporation is a party to the appeal. 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