Ohio Property Tax Complaint — 2026 Guide

How to File a complaint against valuation Your Property Tax Assessment in Ohio

The general complaint process in Ohio:

1. Meet the deadline: File a Complaint Against the Valuation of Real Property (DTE Form 1) with the county auditor, who presents it to the county Board of Revision, on or before March 31 of the ensuing tax year (the year after the tax lien attached) — i.e., a complaint challenging the prior tax year's value. The statutory deadline is the later of March 31 of the ensuing tax year or the date the collection for the first half of real and public utility property taxes for the current tax year closes; in practice March 31 is the operative date. Only one complaint per parcel may be filed within each interim/sexennial reappraisal period absent a statutory exception.
2. File a complaint: Contact your county's BOR or file online through your county's online portal.
3. Gather evidence: Market analysis, recent comparable sales, and documentation of property defects or errors.
4. Attend your hearing: Present your evidence to the Board of Revision.
5. Escalate if needed: After the initial hearing, consider Ohio Board of Tax Appeals (BTA) — OR — Court of Common Pleas of the county; a notice of appeal must be filed within thirty days after the BOR decision is mailed (DTE Form 4 / e-file at bta.ohio.gov for the BTA route, Ohio Rev. Code §5717.01; or the direct court route, Ohio Rev. Code §5717.05).