If your county auditor's value on your home looks too high, you can file a complaint with the county Board of Revision. For tax year 2026, the deadline is March 31, 2027, or the end of first-half collection if later. You file form DTE 1 with the auditor, then show sales and appraisals at a hearing.

What does the Board of Revision decide?

Each Ohio county has a three-member Board of Revision that hears disputes about property value and classification. It doesn't hear complaints about your tax rate or levies. That's a common mix-up. If your bill jumped because voters passed a school levy, the board can't change that. If it jumped because the auditor thinks your house is worth $80,000 more than you could sell it for, that's exactly what the board is for.

Ohio collects taxes a year behind, which makes the dates confusing. The tax year 2026 value shows up on bills you pay in 2027, and that's the value you'd be challenging in a complaint filed in early 2027.

When can you file?

The law sets the deadline: on or before March 31 of the year after the tax year, or the date first-half collection closes for that tax year, whichever is later. Counties set their own opening dates. A couple of examples for tax year 2026:

• Franklin County's filing season opened August 25, 2026 and closes March 31, 2027.
• Cuyahoga County lists January 1 through March 31, 2027.

If you mail it, the U.S. postmark counts as the filing date. A private postage meter mark doesn't. Many auditors also take complaints by email or online.

Can you file every year?

Not usually. In general, you can file only one complaint on a parcel during each interim period, which is the stretch between the county's reappraisal and update years. You can file again within the same period only if something happened after the prior lien date that wasn't considered the first time:

• The property sold in an arm's length transaction.
• It lost value from a casualty, like a fire or storm.
• A substantial improvement was added.
• For income properties, occupancy changed by at least 15% with a real economic effect.

If you withdraw a complaint before it's heard, the law lets you file again. Pick your year carefully, and file when your evidence is strongest.

What evidence actually helps?

The board decides value, so bring proof of value. The strongest items tend to be:

• A recent arm's length sale of your own home. If you bought it within the last couple of years at a fair price, the sale is often the best evidence there is. Bring the closing statement.
• A professional appraisal with an effective date close to January 1 of the tax year. Ideally the appraiser can testify or sign an affidavit.
• Comparable sales of similar homes nearby that sold around the tax lien date.
• Photos and repair estimates showing condition problems, like a failing foundation, that a drive-by valuation would miss.

The form's instructions are blunt about one thing. You have to give the board all the information you have that affects the property. If you hold something back, you generally can't introduce it later on appeal unless you show good cause.

What happens after you file?

The board notifies you at least 10 days before your hearing. Hearings are short, so organize your evidence in a simple packet with copies for each member. After the hearing, the board issues a decision, and the law generally calls for decisions within 180 days after the filing deadline.

Big reductions can draw a response. If your complaint asks for a change of at least $17,500 in taxable value, the local school board can file a counter-complaint within the allowed window. Taxable value in Ohio is 35% of market value, so that threshold is a market value change of about $50,000.

If you disagree with the board's decision, you can appeal to the Ohio Board of Tax Appeals or to the county court of common pleas.

Should you pay the full bill while it's pending?

You can pay taxes based on the value you claimed, which Ohio calls tendering. Be careful. If the final value comes in higher than what you paid on, you'll owe interest on the difference, and possibly a penalty. Many owners pay the full bill and take any refund later.

FAQ

What is the deadline to file a Board of Revision complaint in Ohio?

March 31 of the year after the tax year, or the close of first-half collection if later. For tax year 2026, that's March 31, 2027 in most counties.

Can the Board of Revision lower my property taxes because of a levy?

No. The board only decides value and classification. Tax rates and levies are set by voters and local governments.

Can I file a Board of Revision complaint every year?

Generally only once per parcel in each interim period, unless there's a sale, casualty, substantial improvement or major occupancy change after the prior complaint.

What form do I use?

DTE Form 1, Complaint Against the Valuation of Real Property, filed with your county auditor.

Next step

Before you file, ask a licensed local agent to pull recent sales of homes like yours around January 1, 2026. If the numbers don't support a lower value, you'll save yourself a hearing. If they do, you'll walk in with the right comparables.

Sources: Ohio Revised Code 5715.19; Ohio Department of Taxation, Board of Revision complaint instructions; Franklin County Auditor, Board of Revision FAQ; Cuyahoga County Board of Revision.

When Ohio real estate changes hands, the county auditor collects a conveyance fee before the deed can be recorded. Every county charges a mandatory $1 per $1,000 of value, and counties can add a permissive transfer tax of up to $3 per $1,000, for a maximum of $4 per $1,000. By law, the seller pays it.

How is Ohio's conveyance fee built?

It has two parts:

• The mandatory fee. One mill, or $1 for every $1,000 of the property's value, in every county.
• The permissive real property transfer tax. Ohio Revised Code 322.02 lets county commissioners add up to 30 cents per $100 of value, which is $3 per $1,000. Commissioners have to hold two public hearings first, and the resolution can be subject to a referendum.

Put together, the most a county can charge is 4 mills, or 0.4% of the sale price. Each county's rate is set locally, so check your county auditor's website for the exact number.

Who pays it: buyer or seller?

The seller. The transfer tax statute says it's levied on the grantor named in the deed and paid by the grantor to the county auditor when the deed is delivered, before it goes to the recorder. That's different from many states where it's negotiable or split.

Buyers still pay their own closing costs, like recording fees, title insurance and lender charges. The conveyance fee just isn't usually one of them. If a purchase contract shifts it to the buyer, that's a negotiated term, so read the cost section of your contract carefully.

How much will it cost on a typical sale?

Multiply the sale price by your county's rate per $1,000. A few examples:

• A $250,000 home in a county charging the full 4 mills: $1,000.
• The same home in a county charging 2 mills: $500.
• A $400,000 home at 3 mills: $1,200.

Your title company or closing agent will show the exact amount on the settlement statement. It's due at the auditor's office along with a Statement of Value, form DTE 100, before the deed is recorded.

Which transfers are exempt?

Ohio law exempts a long list of transfers from the conveyance fee. If one applies, you file DTE 100EX instead and check the reason. Some of the exemptions homeowners use most:

• Gifts between spouses, or between parent and child or the spouse of either.
• Deeds that only confirm or correct a deed already recorded.
• Transfers solely to give or release security for a debt.
• Transfers to a revocable trust where the grantor keeps the power to revoke, and transfers back to the grantor from that trust.
• Transfers among heirs or devisees of the same person when no money changes hands.
• Transfers to a surviving spouse or between survivorship tenants under the survivorship deed statutes.
• Transfers where the value conveyed is $100 or less.
• Transfers to or from the government.

Some exemptions require an affidavit of facts, such as transfers that only secure a debt. Your county auditor's office can tell you which ones need extra paperwork.

What's the Statement of Value for?

The DTE 100 form reports the sale price, which becomes public and feeds into the auditor's sales data. That's one reason sale prices show up on county auditor websites in Ohio. It also matters for taxes later. A recent arm's length sale is strong evidence of value if you or anyone else files a property value complaint with the Board of Revision.

So list the true price. If the sale included personal property, like furniture or a riding mower, ask your closing agent how that's reported. Misstating the value on a sworn form isn't worth the few dollars of fee it might save.

Tips for sellers planning their net proceeds

• Look up your county's conveyance rate before you list, so your net sheet is accurate.
• Remember the fee is on the full sale price, not your equity.
• If you're transferring to a family member or trust instead of selling, ask whether an exemption applies before you pay.
• Keep a copy of the auditor's receipt with your closing documents.

Can you deduct the conveyance fee on your taxes?

For a home you live in, the fee isn't deductible as a property tax. Sellers generally treat it as a selling expense that reduces the amount realized on the sale, which matters if your gain is large enough to be taxable. Ask a tax professional how it applies to your sale.

FAQ

Who pays the conveyance fee in Ohio?

The seller, by law. The tax is levied on the grantor named in the deed.

What is Ohio's real estate transfer tax rate?

A mandatory $1 per $1,000 of value plus up to $3 per $1,000 if the county adopts the permissive tax, for a maximum of $4 per $1,000.

Is a transfer to my living trust exempt from Ohio's conveyance fee?

A transfer to a trustee is exempt when the grantor keeps an unlimited power to revoke the trust. File DTE 100EX.

Do I pay the conveyance fee when I add my spouse to the deed?

Gifts between spouses are on the exemption list. Ask your county auditor which form and supporting documents they need.

Next step

When you're preparing to sell, ask a licensed local agent for a net sheet that shows your county's conveyance fee alongside commission, title and payoff costs. If you're planning a family or trust transfer, confirm the exemption with your attorney and the auditor's office first.

Sources: Ohio Revised Code 322.02, real property transfer tax; Franklin County Auditor, conveyance fee exemptions; Ohio Department of Taxation, DTE 100EX exemption form.

Most sellers of Ohio homes with one to four units must fill out the state's Residential Property Disclosure Form and give the buyer a signed copy as soon as practical. If the buyer gets the form, or an amended one, after signing the purchase contract, the buyer can cancel in writing within three business days and get the deposit back.

What does the disclosure form cover?

The form comes from Ohio Revised Code 5302.30, and the Ohio Department of Commerce sets the actual layout. The law says it has to let sellers disclose material matters about the home's physical condition, including:

• The water supply and the sewer system.
• The roof, foundation, walls and floors.
• Hazardous materials like lead-based paint, asbestos, urea-formaldehyde foam insulation and radon.
• Any material defects the seller actually knows about.

It also points buyers to the local health department for information on maintaining the type of septic or sewage treatment system the home has.

What does the form not do?

This matters for both sides. By law, the form has to say that it:

• Reflects only what the seller actually knows.
• Isn't a warranty of any kind, from the seller or the agents.
• Isn't a substitute for an inspection.
• Encourages the buyer to get a professional inspection.

So a clean form doesn't mean a clean house. A seller who has never been in the crawl space can honestly write that they don't know about it. That's why buyers should treat the form as a starting point for questions and still hire an inspector.

Who doesn't have to give the form?

The law lists a long set of exemptions. Some common ones:

• Court-ordered sales, including many probate sales during estate administration.
• Foreclosure sales and deeds in lieu of foreclosure.
• Sales by an executor, trustee, guardian or other fiduciary in the course of administering an estate or trust.
• Transfers between co-owners, to a spouse, or to direct relatives like children or parents.
• Transfers in a divorce.
• Newly built homes that no one has lived in.
• Sales to a tenant who has lived there as their home for at least a year.
• Sales by someone who inherited the home and hasn't lived there within the past year.

If you're buying an estate sale or a bank-owned house, you may not get a form at all. Plan your inspection with that in mind.

How does the three-day rescission work?

The timing of the form decides whether you get a right to cancel:

• You get the form before you make an offer. No rescission right. You already had the information.
• You get the form after signing the contract. You can rescind within three business days of receiving it.
• The seller amends the form after you sign. The three-day clock starts again from the amendment.
• You never get a form. You can rescind, but only until 30 days after the seller accepted your offer or until closing, whichever comes first.

The rescission has to be written, signed, dated and delivered to the seller or the seller's agent. If you rescind properly, you're entitled to your deposit back and you're not liable to the seller for backing out.

There's an outer limit no matter what. You can't rescind under this law after the earlier of closing or 30 days after the seller accepted your offer. Buyers can also waive the right in the contract, so read the purchase agreement carefully.

What happens if the seller gets something wrong?

The law protects honest sellers. A seller isn't liable for an error or omission that wasn't within the seller's actual knowledge. And if something changes after the form is delivered, like a storm damaging the roof, that doesn't by itself put the seller out of compliance. The seller can amend the form in writing at any time.

What the law doesn't do is let sellers hide things. The form is in addition to, not instead of, the common-law duties against fraud, misrepresentation and concealment. A seller who knows the basement floods every spring and checks "no" is taking a real legal risk.

Tips for sellers filling out the form

• Answer every applicable item. "Unknown" is fine when it's true.
• Mention past repairs, not just current problems. A roof leak fixed in 2022 is worth disclosing with the receipt.
• Keep your own signed copy and the buyer's signed acknowledgment.
• If something new comes up before closing, amend in writing right away.

FAQ

Is a seller disclosure required in Ohio?

Yes, for most sales of homes with one to four units. There are exemptions, including foreclosures, many estate and fiduciary sales, transfers within families and new construction.

How long does a buyer have to cancel after getting the disclosure form?

Three business days after receiving the form or an amendment, if it arrives after the contract is signed.

What if the seller never gives me the form?

You can rescind in writing until 30 days after the seller accepted your offer or closing, whichever comes first.

Does the disclosure form replace a home inspection?

No. The law says the form isn't a warranty or a substitute for an inspection.

Next step

Before you sign a purchase agreement, ask a licensed local agent to request the disclosure form up front and walk through every "yes" and "unknown" answer with you. Then line up an inspector who knows the age and type of homes in that neighborhood.

Sources: Ohio Revised Code 5302.30, property disclosure form.

Ohio homeowners can name who gets their house at death by recording a transfer on death designation affidavit with the county recorder. When the owner dies, title passes to the named beneficiary without going through probate for that property. The affidavit must be signed under oath, describe the property, and be recorded before the owner dies to work.

What is a transfer on death designation affidavit?

It's a document created by Ohio Revised Code 5302.22 that works a lot like the beneficiary line on a bank account. You keep owning and controlling the home while you're alive. You can sell it, refinance it or change your mind. When you die, ownership of the interest you designated passes to the person or people you named.

Because the beneficiary doesn't own anything until your death, the affidavit doesn't need to be delivered to them, and they don't have to pay anything for it.

Who can use one?

The law allows an affidavit from anyone who owns real property, or an interest in it, as:

• A sole owner.
• A tenant in common with other owners.
• A survivorship tenant under a survivorship deed.
• A spouse holding the property as tenants by the entireties, which only applies to certain deeds recorded between 1972 and 1985.

You can designate the entire interest or just part of it.

How does it work with joint owners?

The order of events depends on how you hold title:

• Sole owner or tenant in common. At your death, your interest goes to your named beneficiary.
• Survivorship tenants. If one owner dies, the property goes to the surviving owner first. Only when the last survivor dies does it pass to the transfer on death beneficiary.
• Tenants by the entireties. The surviving spouse takes the property first, then the beneficiary after that spouse's death.

This is why married couples often record one affidavit together. The surviving spouse keeps the house, and it passes to the children afterward.

What does the affidavit have to include?

The statute lists required contents. The affidavit must be verified before someone authorized to administer oaths, like a notary, and include:

• A description of the property and a reference to a recorded document that contains that description, usually your deed.
• If you're designating less than the whole interest, a statement of exactly which part.
• A statement that you're the owner of record and your marital status.
• If you're married, a statement from your spouse that their dower rights are subordinate to the beneficiary's interest.
• The beneficiary or beneficiaries, identified by name.

The county recorder records it like a deed, charges the same recording fee, and indexes it under the owner's name.

What are the common mistakes?

A few problems come up again and again:

• Never recording it. An affidavit sitting in a drawer does nothing. It has to be recorded before the owner dies.
• Leaving out the spouse. Ohio still has dower rights, so a married owner's spouse needs to sign the required statement.
• Naming someone who dies first. Property only passes to named beneficiaries who survive the owner. Ohio's related statutes allow contingent beneficiaries, so name a backup.
• Forgetting to update. A death or a new grandchild can make an old affidavit wrong. You change it by recording a new affidavit, which automatically replaces earlier ones for that property. A divorce automatically cancels a designation of the former spouse.
• One survivorship owner signing alone. If only one co-owner signs and that owner dies first, the law voids that designation. Have every owner join.
• Expecting it to erase debts. The beneficiary takes the property subject to existing mortgages and liens.

Making a false statement in the affidavit is a crime under Ohio's falsification law, so be accurate about ownership and marital status.

What does the beneficiary do after the owner dies?

The beneficiary records an affidavit of confirmation under Ohio Revised Code 5302.222 with the county recorder, typically with a copy of the death certificate, to show that title has vested in them. A title company will want to see that before the beneficiary sells or refinances. Expect the county auditor to need the transfer recorded, too, so property tax bills go to the right person.

Is it always the right choice?

It's simple and inexpensive, but it isn't a full estate plan. If you want to leave the house in unequal shares, protect a beneficiary with creditors or a disability, or manage what happens if a minor inherits, a trust or other planning may fit better. And if you name several beneficiaries, the law has them take equal shares as tenants in common unless you say otherwise, so they'll own the house together and have to agree on what to do with it.

FAQ

Does a transfer on death affidavit avoid probate in Ohio?

For the property it covers, yes. Title vests in the surviving named beneficiary at death without a probate transfer of that property.

Can I change or cancel a transfer on death designation?

Yes. You can revoke or change it at any time without the beneficiary's consent by recording a new affidavit before your death. The new one automatically supersedes earlier ones.

Does my spouse have to sign?

If you're married, your spouse must sign a statement that their dower rights are subordinate to the beneficiary's interest.

Does the beneficiary have to pay off my mortgage?

The beneficiary takes the property subject to existing mortgages and liens, so the loan doesn't disappear.

Next step

If you're thinking about a transfer on death affidavit, talk with an Ohio estate planning attorney about whether it fits your plan. If you're also deciding whether to keep or sell the house, a licensed local agent can give you a realistic value to plan around.

Sources: Ohio Revised Code 5302.22, transfer on death designation affidavit; Ohio Revised Code 5302.23.