Property owners in Ohio will soon have the opportunity to challenge their 2025 property valuations to reduce their property tax burdens. The window to file a complaint to the county Board of Revision is January 1 – March 31, 2026.
Besides filing a property valuation complaint, taxpayers should be on the lookout for letters from local school boards, providing notice that they intend to seek a valuation increase. This frequently occurs when there has been a recent sale of a property and the sale price is higher than the county’s assessed value. In “sale price” cases such as these, it is often encouraged to file a countercomplaint to contest the sale price as the fair market value.
Properties in Ohio are valued by the county auditor every three years (triennial), and property owners may file valuation complaints in the first year of the triennial, which, if successful, may result in tax savings for all three years of the valuation period. Tax year 2025 (pay 2026) is the first year of the triennial for the following counties: Adams, Carroll, Champaign, Clark, Columbiana, Fairfield, Hanock, Hocking, Holmes, Lawrence, Logan, Marion, Medina, Meigs, Miami, Monroe, Paulding, Ross, Scioto, Tuscarawas, Union, Washington, and Wyandot.
Even if it is not the first year of the triennial, property owner’s may still file complaints to the Board of Revision, but only if they haven’t previously filed in the same three-year period. Any tax savings from a mid-cycle appeal would apply only to the remaining year(s) of the triennial.
If the decision from the Board of Revision is not favorable, property owners have 30 days from the Board’s decision to file an appeal to the Ohio Board of Tax Appeals or the Court of Common Pleas.