Ohio Deeds: Ohio Real Property Taxes

Assessing real property

County auditor to determine taxable value of real property.

Complaint against valuation or assessment of real property or manufactured or mobile home taxed as real property

Definitions of "true value", and other terms relating to the valuation of real property.

Methods of appraisal

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Decisions from 1982 - present. Cases cannot be searched by subject.

The documents listed in this section are intended to offer guidance to county auditors and treasurers on the administration of Ohio's real property tax laws. The bulletins listed below are designed to serve as comprehensive, permanent instruction manuals in certain subject areas.

Outrich, M., Sweeney, G., Baek, M., Holley, K., & Mei, C. (2021, July). Franklin County Auditor Report, Investigating the Appraisal Process. The Kirwan Institute for the Study of Race and Ethnicity at The Ohio State University. Columbus, Ohio.

Would cut income taxes, predominantly for the state’s highest earners, at the expense of funding for schools, parks and libraries. Experts who have analyzed the bill say it also carries potentially severe ramifications for taxpayers that the bill’s backers have, so far, failed to address. Specifically, a decades-old state law designed to stabilize property tax collections against crashes or spikes in property valuations, could mean higher taxes for homeowners, in light of HB 1′s reduction in the percentage of property that can be taxed.

Forms for filing a complaint for revaluation of your real property through the Franklin County Auditor's office. These decisions are not published.

Signed by Gov. DeWine on 4/21/22. Limits school districts' ability to challenge property valuation. Will mean higher bills for homeowners.

Eliminates August special elections, except when a school district in fiscal emergency needs one. Signed into law 1/6/23

Collection of property taxes, including sale of tax liens.

Homestead exemption program for seniors, disabled persons, and surviving spouses.

Procedure for collecting delinquent property taxes.

Foreclosure proceedings on lien of state. If your Ohio property taxes are overdue, the county treasurer can start a foreclosure against you in court

Finding - appraisal and sale.The court will enter a judgment and order the home sold at auction to satisfy the tax debt. After the court confirms the sale, the winning bidder gets a deed, which gives him or her ownership of your home.

Tax Certificate Definitions

from Nolo Press.

Instead of carrying out a foreclosure, the county treasurer may choose to sell the lien that exists on your home at an auction or, in some cases, in a negotiated sale (a private sale). At a tax lien auction, the winning bidder is whoever bids the lowest rate of interest on the debt. After the sale, the purchaser gets a tax certificate and becomes the owner of the lien.

After the tax lien sale, you get one year to pay off all lien charges and interest property. If you don’t redeem during the one-year redemption period, the tax lien purchaser can foreclose on your Ohio property by filing a lawsuit with the court. As part of the foreclosure, the home will be sold to satisfy the debt. You can still redeem up until the court confirms the sale, which finalizes the foreclosure. Once the foreclosure is finalized, you lose ownership of the home.

From Nolo. How long you get to redeem your home in Ohio. Following the tax lien sale, a one-year period must expire before the purchaser can start the foreclosure. During this one-year period you can get caught up on the delinquent taxes, plus various other amounts, and prevent the purchaser from foreclosing. This is called “redeeming” the property. Even if the foreclosure has started, you get the right to redeem up until the court confirms the foreclosure sale (Ohio Rev. Code § 5721.38). To redeem before the purchaser starts the foreclosure, you must pay an amount equal to the certificate price (or prices, if there is more than one tax certificate on your property), which includes taxes and fees plus interest (Ohio Rev. Code §§ 5721.30, 5721.38). To redeem after the purchaser starts the foreclosure, you must pay the certificate price plus 18% interest per year, attorney’s fees, costs, and other fees (Ohio Rev. Code § 5721.38).

From the Franklin County Treasurer's Office. Tax liens are sold in bundles. The yearly sale is not meant for the individual investor.

Columbus Dispatch 7/24/23

Limits the deduction for state and local taxes to $10,000 for joint filers ($5,000 in the case of a married individual filing a separate return), until 2026.

ProPublica 10/10/19

Also known as HB 920. Provides that changes in the valuation of your home do not change the amount of property taxes you pay by very much.