Ohio Announces Updated Property Tax Reappraisal Schedule
COLUMBUS, Ohio — The Ohio Department of Taxation announced an updated realignment of the state’s property tax reappraisal and triennial update schedule following a recommendation from the Governor’s Property Tax Working Group.
Ohio law requires all counties to perform property tax reappraisals on a set schedule. A sexennial reappraisal is a full revaluation of all properties to sets new values every six years. A triennial update, which happens every three years, uses market trends and recent sales data to adjust property values in neighborhoods to ensure equity.
The recommendation to update the reappraisal schedule will alleviate burden on Ohio taxpayers and on county auditors and improve efficiency and accuracy of reappraisals by balancing reassessments across counties and years.
“Rebalancing the sexennial revaluation cycles in the State of Ohio has been a goal of the County Auditors Association of Ohio (CAAO) for over a decade,” said Christopher Galloway, CAAO Vice President, and Governor’s Property Tax Working Group Member. “It is important that the three-year staggered cycles be better balanced to ensure the work of property valuation is done as efficiently and accurately as possible. As a county that is moving from 2030 to 2031, knowing now helps us plan and best communicate with residents well in advance.”
Current vs Newly Proposed Appraisal Schedule
Ohio’s reappraisal cycle operates in three rotating groups (Group A, Group B, and Group C). Counties in each of the groups will be affected by the updated reappraisal timeline.
All realignment decisions were made following careful review of current data and statistical analysis.
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Appraisal Group
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Current Schedule
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New Schedule
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Group A
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23 counties
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29 counties
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Group B
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41 counties
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31 counties
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Group C
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24 counties
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28 counties
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Counties Affected by the Update and Reappraisal Schedule
Sixteen counties will have their reappraisal moved back by one year in accordance with the new schedule. These counites are Clinton, Crawford, Cuyahoga, Delaware, Franklin, Geauga, Hamilton, Jackson, Lake, Lucas, Mahoning, Mercer, Morrow, Muskingum, Pike, and Stark.
Counties not listed will remain on their current schedules.
New Reappraisal Schedule
2028 Reappraisal
2030 Reappraisal
- Clinton
- Delaware
- Franklin
- Geauga
- Hamilton
- Jackson
- Mahoning
- Mercer
- Morrow
- Pike
2031 Reappraisal
- Crawford
- Cuyahoga
- Lake
- Muskingum
- Stark
Ohio Administrative Code 5703-25-07 requires the order to initiate a reappraisal to be issued two years prior to the lien date of the cycle. This realignment works with the timing of the order so that a new schedule can begin in 2028.
The Ohio Tax Commissioner has statutory authority to grant a one-year extension for reappraisals (not triennial updates), which allows for these 16 counties to have their appraisals pushed back by one year.
The appraisal schedule and proposed change only affect the years when a county undergoes a triennial update or sexennial appraisal. It does not directly determine property tax rates.
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