Ohio

Ohio has an effective property tax rate of 1.53%, with a median annual property tax of $3,300. Properties are assessed at 35.0% of market value and reassessed every 6 years with triennial update (sexennial reappraisal with interim 3-year update). Payments are due semi-annual.

Effective Rate

1.53%

Assessment Ratio

35.0%

Median Annual Tax

$3,300

Payment Frequency

Semi-Annual

Appeal Deadline

By March 31 (or 30 days after receipt of current value) to County Board of Revision for the current year

Due Dates

Varies by county. Most counties: first half due February/March; second half due July/August. Common: February 15 and July 20.

Reassessment Cycle

Every 6 years with triennial update (sexennial reappraisal with interim 3-year update)

Homestead Exception

Homestead Exemption: $26,200 of assessed value for homeowners 65+ or permanently disabled (no income limit as of 2024). Reduces tax bill by approximately $400-$700 depending on local rates.

Key Notes

Assessment at 35% of appraised market value. H.B. 920 (tax reduction factor) automatically reduces voted inside millage to offset value increases. 10-mill non-voted limit on unvoted levies. Heavily reliant on property tax for school funding.

Late Penalty

10% penalty on delinquent half; 1.5% per month (18% annually) interest on unpaid balance. Delinquent list published in newspaper.

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