Real Property Tax

Table of Contents

The real property tax is Ohio’s oldest tax. It has been an ad valorem tax – meaning, based on value – since 1825.

The department's Tax Equalization Division helps ensure uniformity and fairness in property taxation through its oversight of the appraisal work of local county auditors. According to state law and department rules, auditors conduct a full reappraisal of real property every six years and update values in the third year following each sexennial reappraisal.

More information on the real property tax may be found below.

 

Taxpayer resources

  • Homestead exemption  — Learn more about this valuable property tax exemption, which was changed in 2013 to become available to homeowners 65 years and older and disabled persons of any age who meet the income guideline. 
  • Current agricultural use valuation (CAUV) — Learn more about the program that permits qualifying farmland to be taxed at less than its true market value.
  • Oil and Gas — Learn more about real property taxation of oil and gas, including applicable statutes, valuation tables and other resources.
  • Directory of county auditors — Primary responsibility for the assessment of real estate for tax purposes is local, resting with auditors working in Ohio's 88 counties.
  • Real Property Tax Alert Archives - For informational notices regarding Ohio’s Real Property Tax see the list of archived tax alerts. If you would like to receive these alerts via email, just click here to subscribe and select Real Property from the list of options.

 

Technical resources

  • Annual report (PDF) — The real property tax chapter of the Department of Taxation's latest annual report is here.
  • Bulletins and other notices to counties — The documents in this section are intended to offer guidance to county auditors and treasurers on the administration of Ohio's real property tax laws.
  • Forms — All real property tax forms are located here.
  • Property tax statistics — The Department of Taxation collects a variety of data on property taxation.
  • Reappraisal and update schedule — Reappraisals and updates of property values take place from county to county according to a six-year cycle. Get the schedule here.
  • Rules  — This page includes information on current and proposed administrative rules of the Department of Taxation.

 

Contact information