Ohio Property Tax Appeal Guides
Browse source-reviewed property tax appeal guides for Ohio. County deadlines, filing methods, and available records can differ by county and tax year.
Each published guide identifies the public sources used for its deadline and filing summary. Confirm current requirements with the official filing authority before submitting anything.
How Ohio assessment appeals generally work (state framework reviewed 2026-08-03 from official Ohio sources): County auditors determine true value in money under state-supervised uniform rules. Taxable value is generally 35% of true value, including current agricultural use value where the statutory program applies. A qualifying complaint is filed with the county Board of Revision. An eligible board decision may be appealed to the Ohio Board of Tax Appeals or, where authorized, directly to the county Court of Common Pleas, followed by later judicial review under the selected path.
Ohio deadline framework: A real-property valuation complaint is generally filed with the county auditor or Board of Revision from January 1 through March 31 for the tax year at issue. Statutory limits generally restrict repeated complaints within a reappraisal cycle unless an exception applies. An appeal from a Board of Revision decision is generally due within 30 days after the decision notice is mailed.
Local variation in Ohio: County auditors and Boards of Revision administer parcel records, DTE forms, filing channels, hearings, and decisions. Reappraisal and triennial-update years, prior complaints, counter-complaints, agricultural-use valuation, exemptions, and the chosen appellate forum require separate checks.
Before relying on a date: Resolve the county, tax year, reappraisal-cycle position, true and taxable values, property class, and prior complaint history, then verify the current county DTE complaint form, March receipt deadline, Board of Revision rules and decision notice, appellate eligibility, selected forum, and 30-day filing and service requirements before presenting filing guidance.
State source: Ohio Laws, Ohio Revised Code Section 5715.01, https://codes.ohio.gov/ohio-revised-code/section-5715.01. Reviewed 2026-08-03.
State source: Ohio Laws, Ohio Administrative Code Chapter 5703-25, https://codes.ohio.gov/ohio-administrative-code/chapter-5703-25. Reviewed 2026-08-03.
State source: Ohio Legislative Service Commission, Joint Committee on Property Tax Review and Reform — Final Report, https://lsc.ohio.gov/assets/organizations/legislative-service-commission/monthly-agency-reports/agency-reports/files/jntcomttepropertytaxfinal.pdf. Reviewed 2026-08-03.
Cuyahoga County: 2026 deadline guidance is January 1 through March 31, 2027 for tax-year 2026 valuation complaints. Guide: https://fairpath.app/property-tax-appeal/ohio/cuyahoga-county
Delaware County: 2025 deadline guidance is Tax-year 2025 complaints closed March 31, 2026. Guide: https://fairpath.app/property-tax-appeal/ohio/delaware-county
Franklin County: 2026 deadline guidance is Window closes March 31, 2027; county pages disagree on opening (Aug 25, Nov 20, or Nov 30, 2026).. Guide: https://fairpath.app/property-tax-appeal/ohio/franklin-county
Source: Cuyahoga County Government, About the Cuyahoga Board of Revision, https://cuyahogacounty.gov/bor/about-us. Reviewed 2026-07-29.
Source: Cuyahoga County Government, Board of Revision Frequently Asked Questions, https://cuyahogacounty.gov/bor/faq. Reviewed 2026-07-29.
Source: Cuyahoga County Government, Cuyahoga Board of Revision Complaint Forms, https://cuyahogacounty.gov/bor/forms. Reviewed 2026-07-29.
Source: Cuyahoga County Government, Cuyahoga County Board of Revision, https://cuyahogacounty.gov/bor. Reviewed 2026-07-29.
Source: Delaware County Auditor, Board of Revision, https://auditor.co.delaware.oh.us/board-of-revision/. Reviewed 2026-07-16.
Source: Delaware County Auditor, Delaware County BOR Rules and Procedures, https://auditor.co.delaware.oh.us/wp-content/uploads/sites/23/2026/03/RulesProcedure2026.pdf. Reviewed 2026-07-16.
Source: Delaware County Auditor, Delaware County Real Estate Data Property Search, https://auditor.co.delaware.oh.us/real-estate-data-property-search/. Reviewed 2026-07-16.
Source: Delaware County Auditor, DTE 1 Complaint Against the Valuation of Real Property, https://auditor.co.delaware.oh.us/wp-content/uploads/sites/23/2023/01/dte-dte1.pdf. Reviewed 2026-07-16.
Source: Franklin County Auditor, Board of Revision FAQ, https://auditor.franklincountyohio.gov/Real-Estate/Board-of-Revision/Board-of-Revision-FAQ. Reviewed 2026-07-29.
Source: Franklin County Auditor, Board of Revision Filing Instructions, https://auditor.franklincountyohio.gov/Real-Estate/Board-of-Revision/Filing-Instructions. Reviewed 2026-07-29.
Source: Franklin County Auditor, Franklin Board Rules of Practice and Procedure, https://auditor.franklincountyohio.gov/files/assets/auditor/v/1/documents/real-estate/bor-rules-of-practice-and-procedure.pdf. Reviewed 2026-07-29.
Source: Franklin County Auditor, Franklin County Auditor Frequently Asked Questions, https://auditor.franklincountyohio.gov/Auditor/Frequently-Asked-Questions. Reviewed 2026-07-29.
Source: Franklin County Auditor, Franklin County Board of Revision, https://auditor.franklincountyohio.gov/Real-Estate/Board-of-Revision. Reviewed 2026-07-29.
Source: Franklin County Treasurer, Franklin County Treasurer FAQ, https://treasurer.franklincountyohio.gov/About/FAQs. Reviewed 2026-07-29.
Source: Ohio Laws and Administrative Rules, Ohio Revised Code Chapter 5715, https://codes.ohio.gov/ohio-revised-code/chapter-5715. Reviewed 2026-07-29.
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