Ohio is one of the cleanest national appeal calendars: every county runs the same deadline, March 31, for the prior tax year. Appeals are filed with the County Board of Revision (BOR) on form DTE-1. Ohio underwent statewide reappraisals in 2024-2026 driven by sharp post-pandemic value increases, creating a wave of high-merit commercial appeals. Triennial updates and full reappraisals every six years generate predictable appeal windows. House Bill 126 (2022) restricts school districts from filing counter-complaints, which has materially reshaped settlement dynamics.
Verify before filing. Statutory deadlines change, and many counties operate on their own schedule inside the state framework. Always confirm the current year's window with the assessor or appeal board for the specific jurisdiction before relying on a date.
State-level deadlines plus major sub-jurisdictions where the schedule diverges from the state default. Where a column says "Varies," confirm the date with the local assessor.
| Month | Type | Event | Date | Details |
|---|---|---|---|---|
| January | RP | BOR complaint filing window opens |
January 1 | DTE Form 1 complaints accepted by the County Board of Revision starting January 1 for the prior tax year. |
| March | RP | Annual appeal deadline (statewide) |
March 31 | Hard statutory deadline for filing complaints with the County Board of Revision. Postmark counts. |
| Varies | RP | Triennial update / sexennial reappraisal notices |
Late summer / fall | Counties on the triennial update or sexennial reappraisal cycle issue value-change notices. Triggers next-year appeal opportunity. |
RP = Real Property · BPP = Business Personal Property · Both = Applies to both
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