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Ohio Property Taxes
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Property-Tax Burden & Relief
Explainer

What Can an Ohio Property Owner Challenge?

Ohio provides a process to challenge property valuation or assessment, but changing a tax rate or levy is a different legal and political process.

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What This Graphic Shows

ORC 5715.19 allows complaints concerning specified valuation, assessment and classification determinations to be filed with the county auditor for presentation to the county board of revision, subject to statutory deadlines and requirements.

A valuation complaint is not a general appeal of every tax rate on the bill. Tax rates and levies arise through separate statutory, governmental and electoral processes.

Key Takeaway

You can challenge qualifying valuation or assessment determinations; changing a tax rate or levy requires a different process.

Verification Status:

Last Verified:

September 18, 2026

Sources

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State of Ohio

Section 5715.19 — Complaint against valuation or assessment

March 20, 2026
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State of Ohio

Section 5705.03 — Authorization to levy taxes; collection

March 20, 2026
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