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Real property tax law in Ohio has two components. The first is assessment. Landowners often challenge the valuation of their property. These cases often make it to the Board of Tax Appeals. The second legal issue is that when landowners fail to pay property taxes they face foreclosures and tax lien sales. These two issues are discussed below.
Assessment and Revaluation of Real Property
Many residents are surprised to learn that the percentage increase in taxes is lower than the percentage increase in property values. That discrepancy is due to a state law known as House Bill 920, which limits the amount of taxes a school district can collect on voted levies. Essentially, as property values increase, the collection rate of levies is rolled back so that the total amount collected remains flat. Generally speaking, the only way school districts see an increase in property tax revenue is when voters approve a new levy.
Oh. Rev. Code Sec. 319.301
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.
Foreclosures and Sales of Tax Certificates
Oh. Rev. Code Chapter 323
Collection of property taxes, including sale of tax liens.
Oh. Rev. Code Sec. 323.152
Homestead exemption program for seniors, disabled persons, and surviving spouses.
Oh. Rev. Code Chapter 5721
Procedure for collecting delinquent property taxes.
Oh. Rev. Code Sec. 5721.18
Foreclosure proceedings on lien of state. If your Ohio property taxes are overdue, the county treasurer can start a foreclosure against you in court
Oh. Rev. Code Sec. 5721.19
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.
Oh. Rev. Code 5721.30
Tax Certificate Definitions
Oh. Rev. Code Sec. 5721.32
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.
Oh. Rev. Code Sec. 5721.38
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.
Getting Your Home Back After a Property Tax Sale in Ohio
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).
How much it costs to redeem before the person or entity that bought the lien starts the foreclosure. 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).
How much it costs to redeem after the person or entity that bought the lien starts the foreclosure. 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).
Franklin County Tax Lien Sales
Tax Lien Sales
From the Franklin County Treasurer's Office. Tax liens are sold in bundles. The yearly sale is not meant for the individual investor.
Application for reduced property taxes for low income seniors, disabled and disabled veterans
26 USC 11042
Limits deductibility of State and Local and Property Taxes to $10,000 (or $5,000 for Married filing separately) until 2026.