Challenging the tax valuation of real estate located in Ohio is an effective way to bring down the cost of owning or leasing property, and property owners should consider doing so in cases where a property’s tax value exceeds its market value.

Sexennial Reappraisals

Ohio law requires that all property be reappraised every six years and updated every three years. Properties in 19 Ohio counties are being reappraised, and properties in 5 counties will be updated for the 2018 tax year. These tax adjustments will be reflected in the tax bills first received in December 2018. The counties subject to sexennial reappraisals and triennial updates are listed below.

Valuation Complaint Deadline

The deadline for filing a valuation complaint for tax year 2018 is April 1, 2019. Valuation complaints for tax year 2018 may be filed in any county; they are not limited to those counties subject to sexennial reappraisals and triennial updates. A valuation complaint may only be filed one time in each three-year interim period (subject to certain exceptions), so it is recommended that the complaint be filed in the first adjustment year.

Counties Subject to Sexennial Reappraisals as of January 1, 2018

Counties Subject to Triennial Updates as of January 1, 2018

Allen

Coshocton

Guernsey

Sandusky

Vinton

The Ohio Supreme Court has docketed many valuation cases for consideration, suggesting that new law may be made as these valuation cases weave through appeals. We continue to monitor these developments and can provide counsel on strategies for valuation reductions.