Ohio property tax by county

Property tax rate by county in Ohio

Effective rate = median real estate taxes paid divided by median home value. Source: U.S. Census Bureau, American Community Survey 5-year estimates (2020-2024), tables B25103 and B25077.

Why county rates vary so much

Property tax is set locally, not by the state, so the rate depends on the county, city, school district, and special districts where a home sits, and on how those local budgets compare to local home values. A county with low home values can still have a high effective rate if its local budgets are large, and a wealthy county can have a low effective rate. The effective rate shown here is the median tax bill divided by the median home value, which is the standard way to compare places; your own bill depends on your assessment and any exemptions.

For Ohio's income and retirement taxes, see Ohio income tax and Ohio retirement taxes.

How does Ohio assess homes for property tax?

Ohio assesses homes at 35% of market value, the same in every county.

Assessed at 35% of true (market) value; a full reappraisal every six years with a third-year update at the cycle midpoint (OAC 5703-25-05; ORC 5715.24).

Is there a homestead exemption in Ohio?

Ohio has no universal homestead exemption; relief is targeted to seniors, the disabled, and disabled veterans (below).

Other state relief for homeowners:

• Seniors and disabled owners: Owners age 65+ or permanently and totally disabled (and qualifying surviving spouses 59+) who own and occupy the home get a reduction on part of its market value, subject to an income test (modified adjusted gross income). The amount is a statutory base indexed upward for inflation each year, so confirm the current dollar figure and income limit with your county auditor (file form DTE 105A) (ORC 323.152, 323.151).
• Disabled veterans: An enhanced homestead exemption for totally-disabled veterans (and surviving spouses of first responders killed in the line of duty), with no income test and a larger inflation-indexed base. Confirm the current amount with your county auditor (ORC 323.152).
• Owner-occupancy credit: up to 2.5% off qualifying taxes on an owner-occupied home.
• Owner-occupancy credit of up to 2.5% of qualifying levy taxes on an owner-occupied home (ORC 323.152). Ohio's non-business ('10%') rollback was amended in 2025 toward a residential phase-down, so confirm the current percentage.

Ohio sets these rules and each county's property tax office applies them, which is where the application, the filing deadline and the form come from. Some counties add programs of their own; where we have checked a county, its page lists them.

When are property taxes due in Ohio?

Two semiannual installments (statutory dates: first half by December 31, second half by June 20), but county treasurers commonly extend these, so actual due dates vary by county, often late January-February and late June-July (ORC 323.12).

Ohio splits the bill into 2 installments. That is the state rule. Each county issues and collects its own bill, so the dates printed on your statement are the ones that bind you.

How do you appeal a property assessment in Ohio?

You contest the assessed value with the County Board of Revision. The filing deadline is typically March 31 of the following year. File a complaint against the valuation (DTE Form 1) with the county auditor; the Board of Revision hears it, and its decision can be appealed to the Board of Tax Appeals or the common pleas court (ORC 5715.19).

Ohio property-tax rules from primary state sources (revenue department and statute), reviewed September 7, 2026. Exemption amounts and credits change; confirm the current figures with your county assessor. Sources: assessment, exemptions, due dates, appeals.