What is the Ohio property tax assessment ratio?

Ohio law sets taxable value at 35% of market (true) value statewide, under Ohio Revised Code §5713.03. Your county auditor must use this ratio when calculating your tax bill.

How much is the Ohio Homestead Reduction in 2026?

For tax year 2026, the general Homestead Reduction shields $29,000 of market value for qualifying owners age 65+, totally disabled, or surviving spouses age 59+ with Ohio Adjusted Gross Income under $41,000. The enhanced amount for 100% disabled veterans and surviving spouses of public-safety officers killed in the line of duty is $58,000 with no income limit. File DTE Form 105A with your county auditor.

When is the Ohio Board of Revision deadline?

Ohio's statutory Board of Revision (BOR) complaint deadline is March 31 for the prior tax year, per ORC §5715.19. Complaints are filed using DTE Form 1 with your county auditor at no cost. Late filings are rejected except in very narrow clerical-error circumstances.

How much is the Ohio real property conveyance fee?

Ohio's conveyance fee has two parts: a mandatory $1.00 per $1,000 state fee (ORC §319.54(F)(3)) and a permissive county levy of up to $3.00 per $1,000 (ORC §322.02). Most Ohio counties charge the full $4.00 per $1,000. A separate $0.50 transfer fee applies per parcel. Filed using DTE Form 100 at the auditor's office at closing.

Who qualifies for Ohio's CAUV agricultural tax break?

Ohio's Current Agricultural Use Value (CAUV) program lets actively farmed land be taxed on its agricultural value rather than its market value. Eligibility requires 10+ acres devoted exclusively to commercial agriculture, or smaller parcels with $2,500+ in gross annual income from agriculture. Apply using DTE Form 109 and renew annually with DTE 109A. Removing land from CAUV triggers recoupment of three years of saved taxes under ORC §5713.34.

Minnesota State Auditor: Audits, Reports & Public Data

Minnesota local-government oversight · Audits, finance data, investigations and public requests

Find Reports and Use the Correct OSA Service

Use the Minnesota Office of the State Auditor to find local-government audits, compare city and county finances, review special-investigation reports, report possible misuse of public funds, and request existing data held by the office.

This guide explains what the State Auditor oversees, what belongs with the Legislative Auditor or a county office, how to find a missing report, what evidence to include in a financial concern, and how resident petition audits work.

Get the quick answer Find a public report Report a financial concern

MINNESOTA LOCAL FINANCE NETWORK OVERSIGHT SYSTEM ACTIVE

SEARCH COUNTY · CITY · TOWN · DISTRICT

REVIEW AUDIT · FINANCES · INVESTIGATION

OPEN REPORT · DATA · RECOMMENDATIONS

REVIEW

COUNTY

CITY

TOWN

$56B+ LOCAL FUNDS

AUDIT
REPORTS

LOCAL
FINANCES

PUBLIC
DATA

INVESTIGATION
ROUTING

Do not confuse three different offices. The Minnesota State Auditor oversees local-government finances. The Office of the Legislative Auditor audits state agencies and statewide programs. County assessors, auditors, recorders and land-services departments maintain property and parcel records.

Quick answer: which service should you use?

Use All Reports to search across OSA report categories, Audit Reports for local-government audits issued under the OSA’s cover, Report a Concern for possible theft or unlawful use of local public funds, and a written public data request for existing OSA data that is not already published.

1 Find a report Search the government name, report type and year.

2 Understand the finding Read scope, management letter and response together.

3 Report a concern Provide facts, dates, financial impact and documents.

4 Request public data Describe existing OSA data with a focused date range.

Office facts at a glance

State Auditor Julie Blaha

Main phone 651-296-2551

TDD 800-627-3529

Office 525 Park Street, Suite 500

City St. Paul, MN 55103

Local funds overseen More than $56 billion

Financial reporting 651-297-3682

Concern reporting 651-296-2551

Pension help 651-282-6110

TIF help 651-296-4716

The main office website combines reports, local-government financial data, forms, deadlines, audit guidance, special investigations, fire-relief resources and tax-increment-financing oversight.

Open the official Minnesota OSA Search all official reports

Jump to the task you need

Each section below answers a separate public, resident or local-government question.

Jurisdiction and responsibilities

What the Minnesota State Auditor actually oversees

The Office of the State Auditor is an elected constitutional office focused primarily on the financial integrity and accountability of Minnesota local governments. It audits, reviews or analyzes local-government financial activity and receives financial reports from entities under its authority.

Common tasks and the correct OSA division or service
User task	Correct service	What it provides	Important limit
Find a city, county, town or special-district audit	Audit Reports	Financial statements, management letters, compliance reports and OSA audit work.	Not every private-CPA or locally issued report appears.
Compare local-government finances	Government Information Division	Budget summaries, finance reports, raw data and reporting support.	Published data may cover a prior fiscal year.
Report possible theft or unlawful use of funds	Legal/Special Investigations	Concern review, referrals, recommendations and qualifying investigations.	OSA may decline matters outside its authority.
Request an audit through resident signatures	Petition Audit	A statutory route for qualifying local-government petitions.	Entity-specific signatures and certification are required.
Request existing OSA data	Data Practices request	Access to existing public data maintained by OSA.	OSA does not create new analysis or supply another agency’s data.
Review volunteer fire relief finances	Pension Division	Reports, forms, compliance guidance and state-aid certification support.	The relief association is separate from its fire department.
Review tax increment financing	TIF Division	Annual legislative reports, forms, guidance and limited-scope review information.	Property-specific development disputes may involve other agencies or courts.

Scope shortcut: OSA’s central subject is local-government money and financial accountability. It does not replace a court, legal adviser, county property office or the agency responsible for a disputed service.

Avoid the wrong auditor

State Auditor, Legislative Auditor or county office?

Three Minnesota audit and records systems that users often confuse
What you need	Correct office	Examples
Local-government financial audit or finance data	Minnesota Office of the State Auditor	Cities, counties, towns, special districts, fire relief associations and local TIF reporting.
Audit or evaluation of a Minnesota state agency	Office of the Legislative Auditor	State departments, statewide programs, constitutional offices and selected state-authorized programs.
Property owner, parcel, assessment or map	County assessor, auditor, recorder or land-services office	Parcel maps, tax assessments, deeds, plats, ownership records and legal descriptions.
Property-tax payment or delinquency	County auditor/treasurer or property-tax department	Tax statements, payment posting, balances, receipts and penalties.
State-agency misconduct investigation	Legislative Auditor or another responsible state authority	State program operations, statewide agency controls or state-employee conduct.

Property-record warning: The elected State Auditor does not provide statewide owner-name or parcel searches. Minnesota parcel boundaries and ownership records are maintained by individual counties and may be approximate when displayed in GIS.

Read the official OSA–OLA distinction Open the Legislative Auditor Find county parcel resources

Report-search workflow

Find a Minnesota OSA audit or public report

Identify the local-government entity Use the complete city, county, town, watershed district, authority, school district or relief-association name.

Open All Reports for the broadest search This collection combines audit, finance, pension, TIF, forfeiture, investigation and other report categories.

Choose a report category Use Audit Reports for OSA audit work, Special Investigations for review letters and investigative reports, or a topic-specific report collection.

Filter by title or report type Try the entity’s full legal name and select a type such as Management Letter, Financial Statements or Review Letter.

Check the report year carefully The displayed year may reflect the financial period rather than the date you found or downloaded the report.

Open the complete PDF or report page Confirm the entity, year-end date, report type and issuing organization.

Search the entity’s own website when missing OSA does not post every report issued under a local government’s own cover or completed by a private CPA firm.

Save a reliable citation Record the report title, year-end date, report type and official source URL.

Fix a failed report search

No entity result Try the complete legal name, former name, abbreviation or parent government.

No financial audit appears Search the local government’s finance page or ask whether a private CPA performed the audit.

Only a management letter appears Search the same year for Financial Statements or Financial Statements and Management Letter.

Looking for a misconduct review Switch to Special Investigations rather than ordinary Audit Reports.

Looking for budget comparisons Use Local Government Finances or the city, county, town or special-district report page.

Looking for old pension information Open Pension Reports, which includes reports dating back to the 1990s.

Search all OSA reports Search Audit Reports Search Special Investigations

Report-type decoder

Choose the report that answers your question

Major Minnesota State Auditor report collections
Report collection	What it covers	Best user question
Audit Reports	Financial statements, compliance work, agreed-upon procedures and management letters issued under OSA’s cover.	What did auditors find in this local government?
Special Investigations	Investigative reports, review letters and memoranda involving alleged misuse of local public resources.	Did OSA publicly report on this financial allegation?
Local Government Finances	Annual city, county, town and special-district financial and budget analysis.	How does this government’s spending or revenue compare?
Pension and Fire Relief Reports	Financial condition, investment returns, benefit structures and OPEB information.	How is a fire relief or public pension entity performing?
TIF Reports	Tax-increment-financing activity and limited-scope review violations.	How is Minnesota TIF activity reported statewide?
Asset Forfeitures	Property forfeited under Minnesota statutes and related expenditures.	What state-law forfeiture activity was reported?
Municipal Liquor Operations	Annual financial analysis of city-owned liquor stores.	Did a municipal liquor operation earn or lose money?
Performance Measurement	Participating city and county resolutions, survey results and program certification.	Which governments participated in the performance program?
Best Practices Reviews	Studies of cost, effectiveness and service-delivery practices.	What local-government practices may improve service or save money?

Audit-reading guide

Read financial statements and findings correctly

Common report sections and what they mean
Section	What it tells you	Question to ask
Year-end date	The closing date of the financial period covered.	Am I comparing reports from the same fiscal period?
Independent auditor’s report	The auditor’s opinion on the financial statements.	Was the opinion unmodified, modified or subject to a limitation?
Financial statements	Assets, liabilities, revenues, expenses and fund activity.	Which fund or governmental activity contains the issue?
Notes	Accounting policies, debt, pensions, commitments and technical explanations.	Does a note explain an amount that appears unusual?
Management letter	Internal-control or operational matters communicated to management.	Is the issue a significant deficiency, material weakness or improvement recommendation?
Legal compliance	Testing against selected Minnesota legal requirements.	What statute, rule or compliance guide applies?
Finding	A documented control, compliance or financial-reporting issue.	What evidence supports it and how serious is it?
Corrective action	The local government’s response or planned remediation.	Who is responsible and when should the correction be complete?

Before quoting an audit

Confirm the exact local-government entity

Use the correct financial year

Read the auditor’s opinion

Separate findings from general recommendations

Include the management response when material

Check whether a later audit repeated the issue

Do not label a control weakness as proven theft

Do not attribute an entity finding to an unnamed individual

Interpretation warning: A management-letter comment, legal-compliance finding and investigative conclusion are not interchangeable. Use the terminology appearing in the official report.

Current 2026 examples

What users can find in the current report library

The live report collection includes current local-government budget summaries and newly released audit or review material alongside prior-year financial reports.

2026 city budget summary

Combines 2026 Minnesota city summary budget data with 2025 comparison data.

Use it to review statewide patterns rather than treating one budget number as an audit finding.

2026 county budget summary

Combines 2026 county summary budget data with revised 2025 data.

Use the report year and revision label when comparing editions.

2026 special-investigation material

The Special Investigations collection includes a 2026 review letter concerning the Town of Windemere.

Review letters and investigative reports may use different formats and scopes.

Fire relief financial reporting

The Pension Division’s report library includes the 2024 Financial and Investment Report of Fire Relief Associations.

The report year refers to the financial information analyzed, not necessarily its publication year.

Comparison rule: Record the report’s title, reporting period, publication context and whether the data are preliminary, revised or final.

Open Local Government Finances Open all county reports Open all city reports

Legal and Special Investigations

Report possible misuse of local public funds

Members of the public may report financial concerns involving Minnesota local governments. Local officials, employees and public accountants also have statutory reporting duties in specified circumstances.

What belongs in a useful report?

County, city, town, district or school name

Department, office or fund involved

Names or roles of involved individuals

Dates and sequence of events

Amount or public property involved

How you learned the information

Supporting invoices, minutes or bank records

Whether law enforcement was notified

Whether internal controls were changed

Other offices that received the allegation

Identify the local-government connection Explain which Minnesota political subdivision, public fund or local pension entity is involved.

Describe observable facts State what occurred, when it occurred and how the information was obtained.

Explain the financial concern Identify possible theft, unlawful use, conflict of interest, competitive-bidding issue or accounting-standard concern.

Attach supporting documents Submit records that support the concern rather than unrelated personal information.

State whether the report is legally mandated The online form asks whether the sender is a local official, employee or public accountant making a statutory report.

Keep a submission copy Save the description, document list and submission date for your records.

What OSA may do after receiving a concern

Refer the matter OSA may send the concern to another agency or entity with jurisdiction.

Answer a financial question Some submissions can be addressed through general accounting or legal guidance.

Review during a later audit The concern may become part of future audit planning.

Provide recommendations OSA may conduct a review and communicate recommended corrections.

Open a formal investigation A qualifying matter may lead to a published review letter or investigative report.

Decline the review OSA may determine that the matter is outside its authority or does not warrant further action.

Privacy is situation-specific. Certain identifying data from mandated reporters are private, and active review or investigation files may be nonpublic. Do not assume that every submitted fact or attachment will remain permanently confidential.

Concern-report wording “I am reporting a financial concern involving [local government] and [department, fund or program]. Between [dates], [specific event] occurred. The possible public loss or unlawful use is [amount or property]. I learned this through [records or direct role], and I have attached [documents].”

Read official reporting guidance Open the Report a Concern form Email Legal/Special Investigations

Resident and governing-body requests

Petition or request a local-government audit

A petition audit is different from reporting a single suspected transaction. It is a statutory process asking OSA to examine the books, records and accounts of a qualifying local government.

Who can initiate an audit request?
Route	Who initiates it?	Main requirement
Governing-body request	The local government’s governing body	An approved resolution and request signed by a majority of governing-body members.
City petition	Registered voters	Use the correct city petition and obtain the required qualifying signatures.
County petition	Registered voters	Use the county form and obtain county-auditor certification.
School-district petition	Eligible voters	Follow the school-district signature and certification instructions.
Watershed-district petition	Resident owners	Use the watershed form and statutory certification process.
Town audit vote	Town electors	The process generally occurs through an annual or properly called special town meeting.

Resident petition workflow

Confirm that the entity qualifies Use the instructions for the exact city, county, school district, watershed district or town.

Download the correct petition Do not adapt a city form for a county, school district or watershed district.

Follow signature instructions exactly Confirm who may sign, how signatures must be collected and what identifying information is required.

Submit for certification The appropriate county auditor determines whether the required number of qualifying signatures was obtained for applicable petitions.

Meet with audit staff when certified OSA may meet with a committee of petitioners to understand the financial concerns and define the possible scope.

Understand scope limits Audit staff may exclude issues that concern discretionary policy decisions rather than reviewable financial or compliance matters.

Litigation limit: OSA states that it does not review matters currently in litigation or where litigation is imminent. Audit-related data may also remain protected while the audit is active.

Open petition and request instructions Review published petition audits Call Audit Practice: 651-296-2551

Minnesota Data Practices request

Request existing public data from OSA

Minnesota agencies commonly use the term “public data request.” Submit a written request when you seek existing data maintained by OSA and the information is not already available in its public report, form or guidance collections.

Check these sources before submitting

Published financial audit Search Audit Reports and the local-government entity page first.

Published investigation Search Special Investigations for review letters, memoranda and final reports.

City or county comparison Check Local Government Finances and the raw-data collections.

TIF or pension information Use the specialized TIF or Pension report library first.

Another agency’s records Direct the request to that agency or local government.

Property records Request them from the responsible county assessor, recorder, auditor or land-services office.

Write a focused request

Identify the existing data Name the report file, correspondence, contract, financial submission, review record or other data sought.

Name the subject Include the local government, OSA division, audit title, reporting form or program.

Use a reasonable date range A focused period helps distinguish responsive records from unrelated material.

Include known identifiers Add report titles, senders, recipients, file names, fiscal years or entity numbers when known.

Request electronic delivery when practical State the preferred format without demanding creation of a new database or analysis.

Send the request in writing Email the OSA Data Practices Compliance Official or mail it to the St. Paul office.

Compliance Official

Mark Kerr

Email

datarequests@osa.state.mn.us

Mail

Office of the State Auditor
525 Park Street, Suite 500
St. Paul, MN 55103

Public data request template “I request access to existing public data maintained by the Minnesota Office of the State Auditor concerning [subject] from [start date] through [end date]. The data requested are [specific records]. Known identifiers include [entity, audit title, fiscal year, sender or division]. Electronic copies are preferred.”

Do not ask OSA to create a conclusion. A data request seeks existing government data. It is not a requirement that OSA answer research questions, explain another agency’s conduct or create a new report.

Open OSA data-request policies Read official request contact guidance Email a written data request

Finance reports and reporting systems

Use Minnesota local-government finance data

Data resources for residents, researchers and local officials
Resource	Useful for	Important caution
City Finances reports	Reviewing city revenues, expenditures, debt and financial trends.	Compare similarly sized and similarly structured cities.
County Finances reports	Comparing county financial activity and service costs.	County responsibilities and demographics differ.
Town Finances reports	Reviewing township financial activity.	Town operations may be much smaller than cities or counties.
Special District reports	Finding reports for public entities with limited or specialized purposes.	The district may not appear within a city or county financial statement.
Raw data	Building custom comparisons or research tables.	Review field definitions and revisions before calculating trends.
CTAS	Accounting and financial-record support for small cities and towns.	CTAS is an operational tool, not a public audit conclusion.
SAFES	Submitting required financial and pension information to OSA.	Access and forms depend on the reporting entity and filing year.

Read comparisons responsibly

Use the same fiscal year

Check whether the data are revised

Compare similar entity types

Review population and service differences

Separate budgets from actual results

Do not treat a high cost as automatic waste

Financial reporting help

CTAS help

SAFES help

safes@osa.state.mn.us

Open local finance reports Open CTAS resources Open forms, reports and data

Specialized oversight

Pension, fire relief, TIF and special report tools

Fire relief associations

OSA provides forms, reporting guidance, state-aid information, investment resources and financial reports for fire relief associations.

These associations are governmental nonprofit entities separate from their affiliated fire departments.

Pension and OPEB reports

The report library includes fire-relief financial and investment reports and compilations of other post-employment-benefit data.

Check the report period before comparing investment returns or funding measures.

Tax Increment Financing

The TIF Division publishes annual legislative reports using information filed by development authorities.

Reports may also summarize violations cited through completed limited-scope reviews.

Asset forfeitures

Annual reports and raw data cover property forfeited under Minnesota—not federal—law and related reported expenditures.

Municipal liquor stores

Annual reports analyze city-owned and operated liquor-store finances.

Review operating income, transfers and multi-year trends rather than one sales figure.

Performance measurement

Participating cities and counties may submit resolutions and survey results through Minnesota’s local performance program.

Participation or aid certification is not an audit opinion.

Pension Division

651-282-6110

pension@osa.state.mn.us

TIF Division

651-296-4716

tif@osa.state.mn.us

Reporting systems

Many required filings are completed through SAFES using the applicable entity and reporting-year instructions.

Open fire relief resources Open pension reports Open TIF reports Open asset-forfeiture reports

Contact and office routing

Contact the Minnesota Office of the State Auditor

Use the specialist contact that matches your task
Office or division	Use it for	Contact
Main office	General OSA questions and routing.	651-296-2551 TDD: 800-627-3529
State Auditor scheduling	Scheduling requests and State Auditor correspondence.	612-469-4447 state.auditor@osa.state.mn.us
Government Information	Local financial reporting, data, CTAS and SAFES.	651-297-3682 gid@osa.state.mn.us
Legal/Special Investigations	Possible local-government financial misconduct.	651-296-2551 LegalSI@osa.state.mn.us
Pension Division	Fire relief, pension reporting and pension SAFES assistance.	651-282-6110 pension@osa.state.mn.us
TIF Division	Tax-increment-financing questions and TIF SAFES assistance.	651-296-4716 tif@osa.state.mn.us
Public data requests	Written requests for existing OSA public data.	datarequests@osa.state.mn.us
Media inquiries	Press and media requests.	612-391-7000 Nadine.Kottom-Dale@osa.state.mn.us

Main office address

525 Park Street
Suite 500
St. Paul, MN 55103

Main phone

651-296-2551

Accessibility line

800-627-3529

Prepare before contacting OSA

Local-government or entity name

Report title or financial year

Your exact task

Relevant dates

Known report or form type

Short description of the issue

Documents you already reviewed

Whether another office has jurisdiction

General contact script “I need help with [finding a report, local financial data, a possible misuse-of-funds concern, a petition audit, fire relief reporting, TIF or a public data request]. The entity is [name], and the relevant year or report is [detail]. Which OSA division or official form should I use?”

Open the official staff directory Call 651-296-2551

Authority and limitations

What OSA cannot resolve for you

OSA can help with

Local-government financial audits
Local finance and budget data
Qualifying financial concerns
Petition and governing-body audit requests
Pension, fire relief and TIF reporting
Existing OSA public data

OSA generally cannot

Resolve private contractual disputes
Act as your lawyer or a court
Review active or imminent litigation
Provide county property records
Audit state agencies in place of OLA
Guarantee that every concern becomes an investigation

Deadline warning: Contacting OSA does not pause a court, election, property-tax, appeal, grievance or administrative deadline. Continue using the formal process controlled by the responsible agency or court.

Ten practical answers

Minnesota State Auditor FAQs

Who is the Minnesota State Auditor?

Julie Blaha is Minnesota’s State Auditor. The elected Office of the State Auditor provides financial oversight of Minnesota local governments and certain local public pension entities.

What does the Minnesota Office of the State Auditor audit?

The office audits or reviews local governments such as counties, cities, towns and special districts, collects local financial data, oversees certain pension and fire relief reporting, reviews tax increment financing and investigates qualifying local-government financial concerns.

Does the Minnesota State Auditor audit state agencies?

Generally no. The Office of the Legislative Auditor audits Minnesota state agencies and statewide programs. The elected Office of the State Auditor primarily oversees local-government financial activity.

How do I find a Minnesota local-government audit report?

Open the Office of the State Auditor’s All Reports or Audit Reports page, search the local-government name, and filter by report title, entity type or year. Some audits issued by private CPA firms or under a local government’s own cover may not appear in the OSA audit collection.

How do I report suspected misuse of local public funds?

Use the OSA Report a Concern form or contact the Legal and Special Investigations Division at 651-296-2551 or LegalSI@osa.state.mn.us. Provide the local-government name, dates, people involved, financial effect and supporting documents.

Can residents petition for a Minnesota local-government audit?

Yes, residents may petition for audits of certain cities, counties, school districts, watershed districts and towns. Requirements differ by entity, and qualifying signatures may need to be certified by the county auditor.

How do I request public data from the Minnesota State Auditor?

Send a written request describing the existing OSA data you seek to datarequests@osa.state.mn.us or mail it to the Office of the State Auditor, 525 Park Street, Suite 500, St. Paul, Minnesota 55103.

Are reports to the Minnesota State Auditor confidential?

Privacy depends on the type of submission and applicable law. Certain identifying information from mandated reporters is private, and active review or investigation files may be nonpublic. Some information may become public after a review closes.

Does the Minnesota State Auditor provide property records?

No. Parcel maps, ownership records, assessments, deeds and property-tax records are maintained at the county level, usually by county assessors, auditors, recorders or land-services offices.

What is the Minnesota State Auditor’s phone number and address?

The main phone number is 651-296-2551. The office is located at 525 Park Street, Suite 500, St. Paul, Minnesota 55103.

Information checked August 6, 2026: The current State Auditor, office responsibilities, contact details, report collections, investigation process, public-data-request contact, petition-audit procedures, finance-data tools, pension resources, TIF reports and current report listings were checked against official Minnesota OSA and Minnesota government sources.

Khushboo Bobade

Khushboo Bobade is the editor and digital publisher of CountyAuditors.org. She oversees the research and editorial process for the website, ensuring that information about county auditor offices, property records, and government resources is accurate, verified, and easy for visitors to understand.

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.

County tier

Your effective rate (%)

Market (appraised) value ($)

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.

Exemption type

Home market value ($)

County effective rate (%)

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.

Current annual property tax ($)

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.

Sale / consideration price ($)

County fee rate

Number of parcels

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).

Market value of farmland ($)

CAUV value (from auditor) ($)

County effective rate (%)

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.

Convert from

Value

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.

Parcel / APN / PIN

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.

Taxable value (from tax bill) ($)

Likely market value ($)

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.

Current annual tax ($)

Likely value reduction

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.

Filing deadline (default March 31)

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.