Assessment Ratio
35%
Complaint Deadline
March 31, 2026
Official Form
Board of Revision
Risk of Increase
Yes
How Assessment Works in Ohio
Ohio assesses property at 35% of true (market) value. Your assessed value should be 35% of what your home would sell for. If the county auditor's valuation implies a market value higher than comparable sales support, you have grounds to file a complaint.
Risk of Increase
In Ohio, filing a complaint can result in your assessed value being increased. This is uncommon when you have strong evidence of over-assessment, but you should be aware of this possibility. ProtestMax only recommends filing when our analysis shows a clear case for reduction.
How to File in Ohio
File a complaint with your county Board of Revision. Forms are available at the county auditor's office or online. The deadline is March 31.
Step-by-Step
Ohio Complaint Process
Review your property valuation on the county auditor's website.
File a complaint (DTE Form 1) with the county Board of Revision by March 31.
The Board of Revision will schedule a hearing (typically within 60-90 days).
Present your comparable sales evidence at the hearing.
The Board issues a decision. If denied, appeal to the Board of Tax Appeals or Common Pleas Court within 30 days.
FAQ
Ohio Property Tax Complaint Questions
How does the 35% ratio work in Ohio?
If your home's true value is $200,000, the assessed value should be $70,000 (35%). Your tax bill is based on this assessed value multiplied by your millage rate. If the auditor says your home is worth $250,000, you pay taxes on $87,500 instead of $70,000.
Can my Ohio assessment increase on complaint?
Yes. The Board of Revision or a school board counter-complaint can result in an increase. School boards in Ohio have the right to file counter-complaints seeking higher values. Evaluate your risk carefully before filing.
How often does Ohio reassess?
Ohio counties conduct triennial reappraisals with a full revaluation every six years. In between, an update year adjusts values based on sales data. You can file a complaint in any year, but the strongest cases arise in reappraisal years.