Every property in Ohio is assigned a true (market) value and assessed at 35% of that value. This assessed value determines your property tax bill. If your valuation is too high relative to similar properties, you may be overpaying.

Property owners can file a complaint with the County Board of Revision (BOR). You'll need to provide evidence such as comparable sales, an independent appraisal, or documentation of property defects that affect value.

Filing with the Board of Revision is free and the deadline is typically March 31. Ohio's House Bill 920 automatically reduces voted millage rates when values increase from reappraisal, which limits tax bill increases from rising property values.

Ohio offers a Homestead Exemption ($26,200 assessed value reduction for age 65+ or permanently disabled) and an owner-occupancy credit (2.5% rollback on taxes).