Tangible Personal Property Tax: Business Filing Guide 2026

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Business Equipment · Furniture · Machinery · Fixtures · Rendition · TPP Return

Turn Your Business Asset List Into a Filing-Ready TPP Return

Tangible personal property tax is the business-property system that can put desks, computers, machinery, shop equipment, tools, furniture, fixtures and other movable assets onto a local tax roll. The difficult part is that every state does not use the same definition, exemption, valuation method, filing deadline or form.

This guide shows business owners how to identify reportable assets, reconcile the fixed-asset ledger, handle fully depreciated and leased equipment, determine where property has taxable situs, understand cost and valuation schedules, recover from a missed 2026 deadline, review the assessment notice and prepare an evidence-based appeal.

Start filing workflow Build asset list Missed 2026 deadline?
Do not confuse tangible personal property tax with sales tax or federal depreciation. TPP is generally a state/local property-tax system. Your federal depreciation schedule can be an excellent source document, but it does not automatically determine which assets are locally taxable or what local assessed value must be used.

Quick answer: start with the assets physically in the business

Identify all business-owned, leased, loaned or rented tangible assets at each location on the jurisdiction’s assessment date. Reconcile those assets to the accounting records, identify original cost and acquisition year, remove documented disposals, separate potentially exempt property and then complete the local assessor’s return or rendition.

1 Inventory locations List every office, warehouse, shop, branch and remote asset location.
2 Reconcile assets Match physical property against the fixed-asset ledger.
3 Classify correctly Separate owned, leased, inventory, exempt and disposed property.
4 File locally Submit to the correct assessor/property appraiser/appraisal district.
Best practical rule: do not delete an asset from the property-tax workpaper merely because its accounting or federal tax book value is zero. First verify whether the asset was physically disposed of or whether local reporting rules still require it.

Choose the business filing problem

Jump directly to the part of the return that needs attention.

Asset classification

TPP is usually the movable property used to operate the business

FF
Furniture & fixtures

Desks, chairs, shelving, counters, displays, cabinets and similar business fixtures.

ME
Machinery & equipment

Manufacturing machines, shop equipment, production lines, compressors and specialized equipment.

IT
Computers & technology

Computers, servers, network hardware, printers, POS hardware and certain electronic equipment.

TOOL
Tools & other assets

Shop tools, signs, appliances, medical equipment, restaurant equipment and other physical business property.

Assets that need a jurisdiction-specific check

Inventory Florida generally excludes it, while other states may report or tax it differently.
Licensed vehicles Some states tax vehicles under a separate vehicle-registration/property-tax system.
Computer software Tangible versus intangible treatment varies and embedded software can create classification questions.
Supplies Office, shop and operating supplies can receive different local treatment.
Leasehold improvements Determine whether the improvement is real property, personal property or tenant-owned taxable equipment.
Construction in progress Equipment being installed or not yet placed in service may require separate classification.
Leased equipment It may need disclosure even if another company owns it.
Idle or obsolete equipment Still physically owned does not necessarily mean it can be omitted.
Inventory is a good example of why you cannot reuse another state’s return. Florida excludes inventory from its general TPP definition, while the Texas rendition system expressly discusses taxable inventory and Georgia’s PT-50P includes inventory and freeport-inventory schedules.
Filing responsibility

Ask four questions before deciding that no return is required

1
OWN / CONTROL? Did the business own, manage, lease, loan or rent physical property?
2
ASSESSMENT DATE? Was the property present on the jurisdiction’s statutory tax date?
3
TAXABLE SITUS? Which county or locality had authority to tax the property?
4
EXEMPTION? Does a dollar threshold, industry exemption or special classification apply?
5
RETURN? File, request a waiver/extension or document why filing is not required.
Operating business

Offices, stores, restaurants, clinics, workshops, warehouses and manufacturing businesses commonly own reportable assets.

Self-employed / contractor

Tools, computers and equipment used in a trade can fall within local personal-property filing rules.

Equipment lessor

Businesses that lease, rent or loan equipment can have filing obligations at the location where the property is used.

New business? Do not wait for a tax bill to decide whether a return is required. In many systems the business return creates or updates the assessment record that later produces the bill.
Asset register

Build one clean property-tax asset register before completing the form

TPP ASSET REGISTER
ASSET YEAR COST
CNC Machine 2021 $
Office Furniture 2023 $
POS System 2025 $
Forklift 2019 $
Leased Printer 2024 LEASE

The return should be the final output—not the first workpaper

Start with an asset register that can be reconciled to the general ledger, depreciation schedule, purchase invoices and physical assets. Then group the property into the categories requested by the local return.

A clean asset register makes it much easier to explain additions, disposals, transfers and value changes when the assessor asks questions.

Recommended asset-register columns

Asset description
Asset ID / tag number
Physical location
Ownership status
Acquisition date
Year acquired
Original cost
Installation / freight where relevant
Asset class
Federal depreciation class
Local property-tax class
Disposition date
Disposition proof
Lessor / owner if leased
Exemption status
Prior-year reported value

Reconcile these source records

Fixed-asset ledger Main accounting inventory of capitalized assets.
Federal depreciation schedule Useful for cost, service date and asset description.
General ledger Helps find expensed equipment that never reached the fixed-asset schedule.
Physical walk-through Finds assets that accounting records missed and assets already disposed of.
Common blind spot: low-cost computers, tools or equipment that were expensed immediately can disappear from the accounting fixed-asset list even though they remain physically in use and may still belong on the local TPP return.
Taxable location

The same company can need separate filings for separate locations

Headquarters

Office furniture, computers, servers, copiers and administrative equipment may be reportable at the main office.

Warehouse / plant

Machinery, racks, forklifts and production equipment usually belong with the location where they are physically used.

Customer / remote site

Leased vending, medical, telecom, construction or other equipment can create situs outside the business’s mailing address.

Location review

List every physical business location Include branches, storage sites and temporary equipment yards.
Assign each asset to a location Use the jurisdiction’s tax-date location, not merely the accounting department’s cost center.
Identify movable assets Construction, rental and service equipment can move across county or state lines.
Check leased property separately Owner and user may have different reporting responsibilities.
Confirm each local account A multi-site company may need multiple local returns even under one EIN.
Florida example: the state explains that a TPP owner generally files a return for each business site in a county and separately accounts for certain freestanding property.
Cost and valuation

Local assessors often turn original cost into an estimated market value

ORIGINAL INSTALLED COST
YEAR ACQUIRED / AGE
TREND + DEPRECIATION FACTOR
LOCAL MARKET / ASSESSED VALUE

Book value is only one accounting number

Property-tax valuation frequently begins with original cost and age, then uses assessor schedules intended to estimate current taxable or market value. The assessor can use different economic lives and depreciation patterns from the company’s financial statements or federal return.

That is why an asset with zero federal tax basis can still have positive local property-tax value.

New equipment
Higher
Early life
↓
Mid life
↓
Older
↓
Residual value
Floor?

This chart is conceptual, not a tax schedule. Real assessor tables can use different useful lives, floors, trending factors and property classes.

Check cost before arguing value

Was freight included?
Was installation included?
Were sales/use taxes included where required?
Was a trade-in netted incorrectly?
Was used equipment reported at purchase cost rather than original cost when the form requires otherwise?
Was software bundled with hardware?
Was an asset entered twice?
Was disposed equipment left on the roll?
Federal vs local tax

Section 179, bonus depreciation and MACRS do not automatically erase local TPP

Why federal and property-tax depreciation should be reconciled, not confused
Concept
Federal income tax
Local tangible personal property tax
Purpose
Recover qualifying asset cost through income-tax deductions.
Determine taxable property and its assessable value.
Section 179
May allow accelerated expensing when federal requirements are met.
Does not by itself prove that the physical asset is exempt.
MACRS
Federal depreciation system with statutory recovery periods.
Assessor may use separate economic-life or depreciation schedules.
Zero tax basis
Cost may be fully recovered for federal income-tax purposes.
Asset can still have taxable market value while physically in use.
Disposal
Can create gain, loss or recapture issues.
Usually requires removal from the local asset list with an effective disposal date.
Use the federal depreciation schedule as a starting source. It normally gives useful asset descriptions, cost and placed-in-service dates. Then modify that data for local property-tax definitions, situs, exemptions and valuation rules.

For the federal side only, IRS Publication 946 explains depreciation of machinery, vehicles, furniture and equipment. Use it to understand federal tax depreciation—not as a replacement for the county TPP return.

Open IRS Publication 946
Leased, rented and loaned property

Disclose the equipment even when another company owns it

Business using equipment

The lessee may need to disclose the asset, owner/lessor and location even if the lessee does not legally own it.

↔
Company owning equipment

The lessor may have the actual property-tax liability and may need to report assets located at customer sites.

Lease schedule fields

Equipment description
Serial / asset number
Owner / lessor name
Owner mailing address
Lease number
Lease start date
Original cost if available
Physical location
Who contractually pays property tax
Prior local account number
Avoid double assessment. If both owner and user report the same leased asset without clearly identifying ownership, the assessor can have difficulty matching the schedules.
Florida example: Florida specifically requires rented TPP to be listed and directs filers to the leased, loaned or rented equipment section of the return.
Inventory and supplies

Inventory treatment is one of the biggest state-by-state differences

Do not assume inventory follows the same rule everywhere
Jurisdiction example
Official treatment highlighted in state guidance
Business action
Florida
Inventory is excluded from the general TPP definition.
Separate inventory from furniture, machinery and other reportable TPP.
Texas
The business rendition can include taxable inventory along with furniture, fixtures, machinery and equipment.
Determine whether inventory is taxable or eligible for an exemption such as freeport.
Georgia
PT-50P covers inventory and freeport inventory in addition to furniture, fixtures, machinery and equipment.
Review whether the local county/city has adopted a relevant freeport exemption.
Inventory exemption does not automatically exempt racks, forklifts, shelving or production machinery. The product being sold and the equipment used to store or manufacture it can fall into different tax categories.
2026 filing examples

Four states illustrate how business personal property filings differ

FL
Florida · DR-405

TPP owners generally file with the county property appraiser by April 1.

Florida provides an exemption of up to $25,000 of assessed value for qualifying timely filers.

TX
Texas · Form 50-144

Most business personal property renditions are due April 15.

Written request can generally extend the deadline to May 15.

GA
Georgia · PT-50P

Business personal property returns are generally filed with county tax officials between January 1 and April 1.

The return includes furniture, fixtures, machinery, equipment and inventory schedules.

AZ
Arizona · Business Property Statement

Generally filed annually by April 1 with the county assessor where the property is located.

Filing procedure and electronic options can vary by county.

Florida filing path

First identify the county property appraiser where the business assets are located. Build the asset schedule, determine whether the prior-year filing requirement was waived, and then use the current DR-405 instructions or the county’s electronic filing system.

Open Florida TPP guidance

Texas filing path

Identify the county appraisal district, reconcile property owned or managed on January 1, review the current Form 50-144 and determine whether the business qualifies for the current small-business personal-property exemption before filing.

Open Texas rendition guidance Open Texas property-tax forms

Georgia filing path

Determine the county where the property is taxable, download the PT-50P or the county equivalent, complete the appropriate business-property schedules and submit the return to county tax officials—not to the Georgia Department of Revenue.

Open Georgia filing guidance

Arizona filing path

Locate the county assessor responsible for the business property, request or access the Business Property Statement, verify the county’s electronic-filing process and file the asset information according to that county’s procedures.

Open Arizona business property FAQs
Current 2026 recovery

If you are reading this now, major example-state 2026 deadlines have already passed

Florida April 1 2026 filing date passed

Contact the county property appraiser and file promptly.

Texas April 15 General filing date passed

Normal May 15 written-extension date has also passed.

Georgia April 1 General filing period passed

Contact county tax officials for late-return instructions.

Arizona April 1 General annual date passed

Contact the county assessor because procedures can vary.

Do not wait for next year’s return to fix 2026. Missing a filing can create penalties, an assessor-estimated value or loss of an exemption. Contact the local office now and ask how to submit the 2026 return or correct the account.

Late-filer action plan

Identify the correct local account Find the assessor, property appraiser or appraisal district with jurisdiction over the assets.
Ask whether a 2026 return is missing Do not assume the office already has a complete asset list.
Request the current late-filing procedure Ask whether electronic filing is still open or whether a paper return is required.
Ask about penalties and exemption impact A late return can affect both penalty amounts and eligibility for certain exemptions.
File the complete asset schedule Do not submit a rushed total without supporting categories if the return requires detail.
Save delivery proof Keep electronic confirmation, certified-mail evidence or stamped copy.
Watch for the assessment notice Late filing does not remove the need to verify the assessor’s final value.

Why delaying can become expensive

25% Florida failure-to-file example

Florida states that failure to file can produce a penalty equal to 25% of total tax levied.

5% / month Florida late-return example

Florida publishes 5% of tax per month or part-month late, capped at 25%.

10% Texas late-rendition example

Texas states that failure to timely file can result in a penalty of 10% of total taxes imposed.

50% Texas false-report example

Texas publishes a possible 50% penalty for certain false reports or concealment/destruction of records.

Late-return call script “I am calling about the 2026 business personal property account for [business name] at [location]. I believe the annual return or rendition was not filed on time. What form should I submit now, what penalty applies, can any exemption still be claimed, and what documentation should accompany the asset schedule?”
Florida small-account example

A small exemption can still require an initial filing

Florida’s $25,000 TPP exemption illustrates a common mistake: a business can have little enough property to owe no tax but still need to complete the filing process before it qualifies for an ongoing filing waiver.

Initial return

File the required TPP return and establish the account.

Value ≤ $25,000

Qualifying assessed value can receive the Florida exemption.

Future waiver

A filer previously qualifying at or below the exemption may receive a future filing waiver while value remains within the threshold.

Do not assume “no tax due” means “no filing needed.” Filing obligations and tax liability are separate questions.
Texas small-business example

Texas currently provides a much larger low-value personal-property exemption

Texas currently states that if the personal property’s total taxable value is $125,000 or less in a taxing unit, the property is exempt in that taxing unit.

Do not mix this with the rendition detail threshold. Texas has separate rules governing what information is required on a rendition and when notarization is required. Use the current county appraisal district form and instructions rather than treating the exemption number as a complete filing rule.

Before relying on the exemption, open the statewide guidance, then confirm how the county appraisal district wants qualifying property reported.

Verify Texas rendition and exemption rules
Closed or sold business

Closing the company does not automatically close the property-tax account

Business sold before assessment date Document purchaser, transaction date and how each asset was transferred.
Business closed before assessment date Notify the assessor and ask how to file a final return or close the account.
Assets retained personally Identify which equipment was retained and whether it remains taxable.
Assets sold during the year Tax liability may depend on who owned the property on the statutory assessment date.
Florida example: its TPP guidance tells a business sold before January 1 to identify the sale date, buyer and asset disposition, and to list assets that were retained.
Asset sale agreement
Bill of sale
Closing statement
Buyer information
Asset-by-asset disposition list
Lease termination records
Final physical location
Account-closure confirmation
After filing

Filing the return is only half the job—review what the assessor does with it

1
RETURN FILED Business reports asset facts.
2
APPRAISER REVIEWS Cost, age, category and location are evaluated.
3
VALUE SET Assessor develops local taxable/appraised value.
4
NOTICE Business receives value/assessment information.
5
REVIEW / APPEAL Correct errors before the local deadline.

Assessment-review checklist

Business name correct
Mailing address correct
Physical situs correct
Account number correct
Asset category totals match return
Disposed assets removed
Leased assets not duplicated
Exemptions applied
Inventory treated correctly
Assessor additions understood
Value methodology reviewed
Appeal deadline calendared
Never assume the assessment notice equals what you filed. The assessor can change the reported value, discover omitted property or use a different appraisal method. Compare the notice to your retained return and workpapers.
Business personal property appeal

A strong appeal identifies the exact asset or valuation error

Disposed assets

Equipment sold, scrapped, traded or removed before the relevant tax date is still included.

Duplicate property

Asset appears on multiple schedules, accounts or owner/lessee listings.

Incorrect age or cost

Wrong acquisition year, cost basis or asset class creates an overstated value.

Functional / economic obsolescence

Specialized property may have materially lower market utility than a standard depreciation table assumes.

Evidence package

Filed return / rendition
Assessment notice
Fixed-asset ledger
Purchase invoices
Disposal invoices
Scrap records
Photographs
Serial-number list
Lease contracts
Independent appraisal where justified
Market sales of comparable equipment
Repair / condition reports
Assessment appeal call script “I am reviewing the 2026 business personal property assessment for account [number]. The notice includes [specific asset/value], but our records show [disposed asset, duplicate item, different acquisition cost/year, exemption or documented condition]. What is the appeal deadline, required form and evidence-submission procedure?”
Appeal value, not the tax rate. The assessor often controls property classification and value; elected taxing units may control the tax rate. Know which part of the bill you are actually challenging.
Pre-filing control

Use a year-over-year reconciliation to catch errors before submission

2025-to-2026 business asset reconciliation
Reconciliation item
What to compare
Evidence
Beginning assets
Prior-year filed property list.
2025 retained TPP return.
2025/2026 additions
New equipment placed at the location before the tax date.
Invoices, GL, fixed-asset additions.
Disposals
Assets sold, scrapped, traded or transferred.
Disposal log, bill of sale, scrap receipt.
Transfers
Assets moved between locations or jurisdictions.
Asset transfer report.
Leased equipment
New/expired leases and ownership changes.
Lease schedules and contracts.
Ending assets
Physical count against filing workpaper.
Walk-through and asset-tag report.
Control equation: prior-year assets + additions − documented disposals ± location transfers = assets expected on the current workpaper, subject to local filing rules.
Common filing mistakes

Most TPP problems begin before the tax bill arrives

Business personal property filing mistakes and fixes
Mistake
Why it matters
Better practice
Using federal net book value
Local assessor may value property from cost and age instead.
Report the cost/year information required by the local form.
Deleting Section 179 assets
Federal expensing does not automatically exempt physical property.
Remove only when local rules permit or disposition is documented.
Ignoring expensed equipment
Small equipment may not appear in the fixed-asset ledger.
Review GL expense accounts and conduct a physical walk-through.
Reporting leased equipment as owned
Can create ownership errors or double assessment.
Use the leased-property schedule and identify the actual owner.
Leaving disposed assets
Business may continue paying tax on equipment it no longer owns.
Maintain a formal disposal log with dates and evidence.
Combining multiple locations
Property can be taxed in the wrong jurisdiction.
Assign every asset to its physical tax-date location.
Missing exemption filing
Some exemptions require a timely return or separate application.
Track filing and exemption deadlines independently.
Ignoring the assessment notice
Errors can become harder to correct after the appeal period.
Compare every notice with the retained return immediately.
Final business checklist

Before submitting a tangible personal property return

Correct legal business name
Correct DBA
Correct account number
Correct physical location
Correct assessment date
Every asset location reviewed
Fixed-asset ledger reconciled
Expense accounts reviewed
Additions included
Disposals documented
Leased assets separated
Inventory classified correctly
Exemptions checked
Original cost reviewed
Acquisition year reviewed
Return signed/certified
Extension documented
Submission confirmation saved
Assessment notice calendar reminder set
Appeal deadline calendar reminder set
10 business filing answers

Tangible personal property tax FAQs

What is tangible personal property tax for a business?

Tangible personal property tax is a state or local property tax imposed in some jurisdictions on movable business assets such as furniture, fixtures, machinery, equipment, computers, tools and other physical property. The filing rules, exemptions, valuation method and tax rate depend on the state and local taxing authority.

What business assets usually go on a tangible personal property return?

Common reportable categories include furniture, fixtures, machinery, equipment, computers, office equipment, tools and certain leased or rented property. Inventory, supplies, vehicles, software and construction-in-progress can receive different treatment depending on the jurisdiction.

Do fully depreciated business assets still need to be reported?

Possibly yes. Federal income-tax depreciation and local property-tax reporting are different systems. If an asset is still owned, located and taxable on the local assessment date, a jurisdiction may require it to remain on the tangible personal property return even when its federal tax basis has been fully depreciated or expensed.

Do Section 179 assets still go on a business personal property return?

A federal Section 179 deduction does not by itself remove an asset from local property taxation. Businesses should review local reporting rules and report the asset when the local return requires property owned or used on the assessment date.

What happens if I missed the 2026 tangible personal property filing deadline?

File or contact the local assessor or appraisal office as soon as possible. Late-filing penalties differ by jurisdiction. For example, Florida and Texas both publish specific late-filing penalties, while extension and appeal procedures vary locally.

Do leased assets belong on a tangible personal property return?

Often they must be disclosed even when the business does not own them. The return may ask for the owner, lessor, asset description, original cost, lease information and location so the assessor can avoid double assessment.

Is business inventory subject to tangible personal property tax?

Inventory treatment varies significantly. Florida generally excludes inventory from its TPP definition, while Texas renditions can include taxable inventory and Georgia’s PT-50P includes inventory and freeport inventory schedules. Always use the rule for the jurisdiction where the property is located.

How is tangible personal property valued?

Many assessors begin with original installed cost and year acquired, then apply local trending, depreciation, life-expectancy or market-value schedules. Federal book depreciation does not necessarily determine the local assessed value.

Can I appeal a business personal property assessment?

Yes. A business can generally challenge issues such as assets that were disposed of, duplicate property, incorrect cost, wrong age, wrong location, exempt property, incorrect classification or an assessor value that does not reflect the property’s condition. Deadlines and appeal forms are local.

Who receives a tangible personal property return?

The return normally goes to the local county assessor, property appraiser, appraisal district or similar property-tax office, not automatically to the state income-tax agency. The responsible office depends on the state and locality.

2026 source review: nationwide workflow guidance was checked against current official tangible/business personal property resources from Florida, Texas, Georgia and Arizona, plus current IRS depreciation guidance. State and local property-tax systems can change independently, so the final filing form, exemption, deadline, extension and appeal procedure should always be confirmed with the assessor, property appraiser or appraisal district that has jurisdiction over the business assets.
Independent educational guide: this page is not a county assessor, property appraiser, appraisal district, state department of revenue or tax-advisory firm. It is designed to help a business organize its asset records, understand the filing process and reach the correct government office with a filing-ready asset schedule.
Ohio Auditor Tools · Tax Year 2026

10 Ohio Property Tax Calculators & Auditor Tools

Built specifically for Ohio's 35% assessment ratio, current DTE forms, and 2026 Homestead, Owner-Occupancy, CAUV, Conveyance Fee, and Board of Revision rules. Every number reflects verified Ohio Department of Taxation amounts.

Homestead: $29,000 Enhanced Vet: $58,000 OAGI limit: $41,000 Assessment: 35% of market BOR filing: Free · DTE 1

Annual Tax Bill Estimator

OHIO

Applies Ohio's 35% assessment ratio plus your county's effective millage tier — the actual math your auditor uses.

Pick a county tier and enter your market value.

Homestead Reduction Calculator

DTE 105A

2026 Ohio Homestead: $29,000 general or $58,000 enhanced (100% disabled vet, KIA spouse). OAGI under $41,000 required for non-veteran applicants.

Pick your situation and enter your home value.

Owner-Occupancy & Non-Business Credits

DTE 105C

Every Ohio owner-occupied home qualifies for the 2.5% Owner-Occupancy Credit plus the automatic 10% Non-Business Credit. Most owners don't realize these stack.

Enter your annual tax to see both credit amounts.

Conveyance Fee Calculator

ORC 322

When you sell or transfer Ohio property, the auditor collects $1 state + up to $3 county per $1,000, plus $0.50 per parcel. Counties choose their rate.

Enter sale price and pick your county rate.

CAUV Agricultural Savings

DTE 109

Ohio's Current Agricultural Use Value cuts taxable value dramatically for farmland (10+ acres, or smaller with $2,500+ annual gross income).

Enter both market and CAUV values to see savings.

Mill Rate Converter

Ohio tax rates appear three ways on auditor sites: mills, percent, or dollars per $1,000. Convert between them instantly.

Enter a rate to see all three forms.

Parcel Number Cleaner

Ohio's 88 counties each format parcels differently — Franklin uses 010-123456-00, Cuyahoga uses 001-23-456, Hamilton uses 100-0001-0001-00. Auto-detects.

Paste any Ohio county parcel to format it.

35% Ratio Sanity Check

Ohio law sets taxable value at 35% of market value. If yours is significantly higher, you're a strong BOR appeal candidate.

Enter both values to compare against Ohio's 35% target.

BOR Appeal Savings

DTE 1

A successful Board of Revision complaint typically cuts your value 10–20%. Filing is free and stays in effect until the next reappraisal.

Enter your tax bill and reduction estimate.

BOR Deadline Countdown

MAR 31

Ohio's statutory Board of Revision filing deadline is March 31 for the prior tax year. Miss it and you wait until next year — no extensions.

Set your deadline to start the countdown.

Verify with the official Ohio source

These calculators use the verified 2026 Ohio Department of Taxation amounts and statutory rules. For your exact bill, exemption status, and county-specific deadlines, always confirm with your county auditor and the Ohio Revised Code:

Ohio Dept. of Taxation — Real Property DTE Forms (105A, 105C, 1, 109) ORC 5715 — Board of Revision ORC 5713 — Taxable Real Property ORC 322.02 — Conveyance Fee ORC 319.54(F)(3) — State Fee ORC 5713.30 — CAUV tax.ohio.gov — Main Portal

Estimates use Ohio's 35% statutory assessment ratio and effective tax rate tiers averaged across major Ohio counties. Your actual bill depends on local school levies, voted millage, inside vs. outside millage splits, House Bill 920 reduction factors (HB 920), and special assessments. The 2026 Homestead general amount ($29,000) and enhanced amount ($58,000) reflect HB 187 inflation indexing — your county auditor's office may show slightly different transitional figures. Nothing here is legal or tax advice. CountyAuditors.org is an independent informational directory, not affiliated with any county government.

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