Ohio

state characteristics

Assessment Ratio: 35%
Fiscal Tax Year: 01/01 – 12/31
Valuation Authority: County
Collection Authority: County
Level One Appeal Name: Board of Revision
RE Rendition Required: No
PP Rendition Required: No
Consultant Certification or Licensing: Not Required
Real Estate Taxable? Yes
Personal Property Taxable? No
Inventory Taxable? No

key tax dates – real estate

Assessment Date: Jan 1  
Appeal Deadline: Mar 31  
Tax Bills Issued: Dec – Feb  
Tax Bills Due: Jan – Mar
June – Aug
1st installment
2nd installment

key tax dates – personal property

Tax Returns Due: Exempt
Tax Bills Due: Exempt