Tax Code Reference
Effective Rate: 1.36%
Ohio
Property Tax Code
Ohio Revised Code — Chapter 5713 (Assessment of Real Property) — Complete reference for assessment procedures, appeal rights, exemptions, and key statutes governing property taxation in Ohio.
Quick Facts
Assessment Authority
County Auditor
Appeal Board
County Board of Revision
Assessment Ratio
35% of true value
Assessment Cycle
Triennial (full reappraisal every 6 years, update every 3)
Appeal Deadline
March 31 (County Board of Revision)
Assessment System
Governing CodeOhio Revised Code — Chapter 5713 (Assessment of Real Property)
Assessment AuthorityCounty Auditor
Assessment Ratio35% of true value
Assessment CycleTriennial (full reappraisal every 6 years, update every 3)
Appeal System
Appeal BoardCounty Board of Revision / Board of Tax Appeals (BTA)
Appeal DeadlineMarch 31 (County Board of Revision)
Key Notes for Ohio
Ohio's Board of Revision complaint deadline is March 31. The BTA provides a statewide administrative appeal option. Ohio uses a triennial reassessment cycle.
Hearing Types Available
1
Board of Revision2
Board of Tax Appeals3
Court of AppealsValid Grounds for Appeal
Overvaluation
Incorrect classification
Denial of exemption