Visual Library
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Ohio Property Taxes
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Property-Tax Burden & Relief
Explainer

What Property-Tax Relief Does Ohio Already Provide?

Ohio property-tax relief is a collection of different mechanisms with different eligibility rules, rather than one single program.

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What This Graphic Shows

Ohio law provides several forms of property-tax relief or preferential treatment. These include homestead-related reductions for qualifying owners, statutory reductions affecting qualifying levies, local-option homestead relief, and current agricultural use valuation for qualifying agricultural land.

Each mechanism has different eligibility, funding, and levy rules. Property owners should verify current eligibility with their county auditor.

Key Takeaway

Relief is not one program: eligibility, property type and levy rules matter.

Verification Status:

Last Verified:

September 18, 2026

Sources

Review the sources used to support this visual.

State of Ohio

Section 323.152 — Reductions in taxable value

March 20, 2026
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State of Ohio

Section 319.304 — Local option homestead exemptions

November 25, 2025
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State of Ohio

Section 5713.31 — Current agricultural use valuation application and valuation

April 3, 2025
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State of Ohio

Section 319.302 — Reduction of remaining taxes

March 20, 2026
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