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.

Johnson County Auditor IA Property Search & Records

Q: What is the late property tax penalty in Johnson County Iowa?

Johnson County states that a 1.5 percent monthly penalty begins after the applicable penalty-free payment deadline.

Johnson County, Iowa · ownership, assessments, parcel maps, taxes and recorded deeds

Find the Property and Route It to the Right Office

Johnson County property records do not live in a single database. The Auditor maintains current ownership information for taxation and calculates property taxes, while assessed value comes from either the Johnson County Assessor or the separate Iowa City Assessor.

This guide helps you find the correct parcel, identify the right assessor jurisdiction, understand assessed versus taxable value, check current tax dates, locate deeds, use GIS layers, apply for property-tax relief and prepare an assessment protest without bouncing between unrelated county pages.

Get the quick answer Search the property Check tax deadlines

State correction: Johnson County is in Iowa (IA), not Ohio (OH). A second Johnson County IA page targeting the same search intent should not be published separately; update the existing page instead.

Quick answer: where should you start?

Start with Johnson County’s official Property Information Viewer to identify the parcel, current ownership display and location. Next, determine whether the property is inside Iowa City. Iowa City parcels use the Iowa City Assessor; property elsewhere in Johnson County uses the Johnson County Assessor.

1 Locate the parcel Use PIV for land-record and GIS context.

2 Check jurisdiction Iowa City or County Assessor.

3 Save the parcel number Reuse it for taxes and deeds.

4 Use the right office Auditor, Assessor, Treasurer or Recorder.

Johnson County Auditor

Julie Persons

319-356-6004

8:00 a.m.–5:00 p.m.

County Assessor

Tom Van Buer

319-356-6078

8:00 a.m.–4:00 p.m.

Iowa City Assessor

Brad Comer

319-356-6066

8:00 a.m.–4:00 p.m.

Open PIV, locate the property, verify the parcel and then copy the parcel number. Do not rely on the postal city alone to decide which assessor has jurisdiction.

Open Property Information Viewer Open Auditor Real Estate Division

Office-routing table

Which office controls the record you need?

Johnson County property responsibility guide
Question	Correct office	What it handles
Who is shown as the current property owner?	County Auditor	Maintains current ownership records for property-tax purposes, plat maps, aerial photos and road maps.
What is my assessed value outside Iowa City?	Johnson County Assessor	Values residential, commercial, industrial and agricultural property outside Iowa City.
What is my assessed value inside Iowa City?	Iowa City Assessor	Values property within the Iowa City assessing jurisdiction.
How was taxable value or tax calculated?	County Auditor	Applies State assessment limitations, exemptions and levy rates when calculating taxes.
How do I pay the tax bill?	County Treasurer	Collects taxes, maintains payment information and handles delinquent tax processes.
Where is the actual deed?	County Recorder	Maintains deeds, mortgages, releases, easements, surveys, contracts and other recorded documents.
Where is the parcel on a map?	GIS / Property Information Viewer	Provides land records, aerial imagery, flood hazards, elevations, voting and zoning layers.
How do I challenge value?	Correct Board of Review	Reviews formal assessment protests during the statutory filing period.

Remember: Assessor = assessed value. Auditor = ownership/tax calculation. Treasurer = payment. Recorder = recorded deed.

Property search steps

Find the parcel before searching taxes or deeds

Open Property Information Viewer Start with the county GIS tool because it gives you parcel and location context.

Search the property Use the available location or parcel-search controls to find the land.

Verify the physical parcel Check the road, parcel shape, surrounding parcels and ownership display.

Copy the parcel number This is the strongest identifier for later assessment, deed and tax research.

Determine Iowa City jurisdiction Do not use a postal address as your only jurisdiction test.

Open the correct Assessor database County Assessor outside Iowa City; Iowa City Assessor inside its assessment jurisdiction.

Outside Iowa City

Use the Johnson County Assessor property search.

Open County Assessor search

Inside Iowa City

Use the separate Iowa City Assessor property search.

Open Iowa City Assessor search

Save these fields from the result

Parcel number

Current owner display

Physical address

Assessment jurisdiction

Assessed value

Property class

Building facts

Land acreage

No-result troubleshooting

Property missing? Diagnose the search before calling

Street address fails Remove unit numbers, directional letters, punctuation and road suffixes.

Owner search fails Try the surname alone, former owner, trust, estate, LLC or farm name.

Iowa City parcel is missing Make sure you are not searching only the Johnson County Assessor database.

Rural property has no clear address Find the land visually with PIV and use the parcel number instead.

Recent purchase Search the former owner and then check the Recorder index.

New split or combination Search the old parcel number and surrounding parcels before contacting the Auditor.

Building information looks stale Report additions, demolition, remodeling or other changes to the appropriate Assessor.

Mailing city causes confusion Verify the actual assessing jurisdiction rather than the postal city name.

Auditor call script “I am researching property at [location]. I have parcel number [number] or old parcel number [number]. Can you confirm the current parcel and ownership record and whether it was recently split, combined or transferred?”

Call Auditor: 319-356-6004

Property record decoder

Assessed value, taxable value and taxes are different

Important Johnson County property fields
Field	Meaning	Who controls it?
Parcel number	County identifier connecting property, tax, GIS and Recorder research.	Used throughout county property systems.
Current owner	Ownership maintained for taxation purposes.	Auditor; legal transfer evidence is recorded by the Recorder.
Assessed value	Value established by the responsible Assessor as of January 1.	County Assessor or Iowa City Assessor.
Taxable value	Value after State assessment limitation and applicable exemptions.	County Auditor tax process.
Assessment limitation	State-established limitation historically called the rollback.	Iowa Department of Revenue establishes; Auditor applies.
Tax levy	Combined tax rates for the taxing jurisdictions serving the property.	Local governments budget; Auditor compiles applicable levies.
Property tax	Tax calculated using taxable value and applicable levy.	Auditor calculates; Treasurer collects.

Comparison mistake to avoid: When deciding whether your assessment is unfair, compare assessed values from assessor records—not the rollback-adjusted taxable values shown on tax statements.

Maps and land context

Use PIV for aerials, flood data, zoning and land records

Johnson County says its Property Information Viewer provides quick access to current aerial photography, land records, flood hazards, elevations, voting information, zoning and other GIS layers.

Parcel research

Location
Adjacent parcels
Road context
Ownership display
Parcel geometry

Physical layers

Aerial imagery
Flood hazards
Elevation
Land-record layers
Nearby features

Government context

Zoning
Voting information
Jurisdictions
Planning datasets
Township context

GIS lines are not survey monuments. Use a recorded plat, legal description or professional survey when exact boundaries matter.

Desktop users should use the main PIV application. Johnson County also provides a mobile-oriented PIV version through its GIS map directory.

Open PIV desktop Open GIS map directory

Current 2026 tax action

Next Johnson County property-tax installment: September 1, 2026

September 1, 2026 First-half property taxes due.

September 30, 2026 Regular last day to pay first half without penalty.

March 1, 2027 Second-half taxes due.

March 31, 2027 Regular last day to pay second half without penalty.

Late penalty: Johnson County states that a 1.5% monthly penalty begins after the applicable payment deadline.

Pay online through Iowa Tax and Tags

Open Iowa Tax and Tags Johnson County uses this statewide service for online property-tax payments.

Find the Johnson County account Enter the requested property-tax information and verify the parcel.

Select the installment Make sure you are paying the intended tax period.

Review convenience fees The payment screen shows any applicable electronic-payment fee before submission.

Submit the payment Verify the amount and property again before finalizing.

Save the confirmation Keep proof until the payment appears in county records.

Mailing address

Johnson County Treasurer
PO Box 2420
Iowa City, IA 52244-2420

Mailing rule: Johnson County uses the U.S. Postal Service postmark as the recognized mailing date. The date written on a check or a private business-meter date is not proof of timely mailing.

Open Iowa Tax and Tags Read Treasurer instructions Call tax office: 319-356-6087

Why your bill changes

How Johnson County calculates property taxes

Assessor establishes market-related assessed value Iowa real property is generally assessed as of January 1, subject to statutory valuation rules.

State determines assessment limitations The statewide percentage or limitation varies by property class and year.

Auditor applies the State factor This converts assessed value toward taxable value.

Applicable exemptions are deducted Homestead, military and other qualifying programs may reduce taxable value or tax.

Taxing bodies adopt budgets County, school, city, township and other jurisdictions establish funding needs.

Auditor calculates the final tax The applicable consolidated levy is applied to the taxable value.

Treasurer collects it Payment is made to the Treasurer, not the Assessor.

Tax timing: Iowa has a substantial lag between a January 1 assessment and the tax installments based on that assessment. Always match the assessment year with the correct payable tax year.

Read official tax calculation guide

Board of Review

The regular 2026 assessment-protest period has closed

Iowa’s normal local Board of Review protest period runs from April 2 through April 30. As of August 7, 2026, that regular filing window has passed.

Protest the assessed value—not the tax payment. Both Johnson County assessor pages emphasize that the protested amount is the assessment. Taxable value after rollback and the final tax bill are different calculations.

Prepare for the next applicable protest period

Parcel number

Current assessed value

Requested value

Recent comparable sales

Recent purchase documents

Property-condition photos

Measurements or record errors

Commercial income evidence where relevant

County Board of Review

Use for property outside Iowa City.

Johnson County Board of Review
Suite 220
913 S. Dubuque St.
Iowa City, IA 52240

Mailed petitions must be postmarked by April 30. The County page states faxed forms are not accepted.

County Board of Review

Iowa City Board of Review

Use for property in the Iowa City assessing jurisdiction.

Iowa City Board of Review
c/o Iowa City Assessor
913 S. Dubuque St.
Iowa City, IA 52240

Iowa City accepts mailed or emailed petitions and recommends confirming receipt of an emailed protest.

Iowa City Board of Review

Commercial-property evidence: For leased commercial, industrial or multifamily property, the Board asks for three years of operating statements plus a current rent roll or rent schedule.

Major 2026 Iowa change

Homestead tax relief changed for assessment year 2026

New rule: Iowa replaced the former general Homestead Tax Credit with a Homestead Tax Exemption equal to 10% of taxable homestead value, with a $5,500 minimum and $20,000 maximum for assessment year 2026.

The 2026 assessment-year exemption applies to taxes payable in September 2027 and March 2028. Taxpayers already receiving the homestead benefit before July 1, 2026 generally do not need to file another claim if they remain eligible.

65+ Homestead Exemption

Iowa also provides an additional $6,500 taxable-value exemption for qualifying homeowners age 65 or older.

Common Johnson County property-tax relief programs
Program	Typical filing point	Status in August 2026
Homestead Tax Exemption	July 1 for timely new claims.	The normal 2026 deadline has passed; existing qualifying recipients generally do not refile.
65+ Homestead Exemption	Use the current Homestead application and confirm eligibility with the correct Assessor.	Additional $6,500 taxable-value exemption.
Military Exemption	Typically July 1.	Verify documentation with the appropriate Assessor.
Disabled Veteran Homestead Credit	Separate statutory eligibility rules.	Not eliminated by the 2026 general Homestead change.
Family Farm Credit	July 1 through October 15.	Regular filing window is open as of August 7, 2026.

Use the correct Assessor when filing. Iowa City property owners use the Iowa City Assessor; other Johnson County property owners use the County Assessor.

County Assessor forms Iowa City Assessor forms Read 2026 Iowa Homestead rules

Recorded land documents

Search deeds, mortgages, releases and covenants

Recorder coverage: Johnson County says real-estate document images begin in January 1840 and searchable indexing begins in November 1983.

Copy the parcel number and owner Take them from PIV or the Assessor property record.

Open the Recorder Real Estate Search Follow the official search link from the county Recorder page.

Search by parcel or party Use grantor, grantee, parcel or other available record criteria.

Filter by document Look for warranty deed, quit claim deed, mortgage, release, easement, contract or another instrument.

Check recording date and book/page These identifiers help distinguish people with similar names.

Review older releases carefully Releases and assignments before May 5, 2003 may not be linked automatically.

Recorder search tips

Use zero as placeholder in SEC/TWP/Range, such as 01-77-06

Try spelling variations

Search both grantor and grantee

Try the previous owner

Search subdivision name under Last/Firm Name

Do not add “Subdivision” or “Addition” unless needed

Property Check: Johnson County Recorder offers a free property-title alert service that can notify registered users when a document involving their property information is recorded.

Open Recorder search instructions Open Recorder office page

Recorder fees and transfers

Know the published deed and conveyance costs

Common published Johnson County Recorder charges
Item	Published fee	Important note
Deed first page	$7	Additional pages are $5 each.
Contract first page	$7	Additional pages are $5 each.
Mortgage first page	$7	Additional pages are $5 each.
Change of title first page	$7	Additional pages are $5 each.
Auditor conveyance fee	$5 per separate parcel	Published maximum Auditor fee is $50.
Iowa real estate revenue tax	$1.60 per $1,000	The first $500 is exempt under the Recorder’s published calculator.

Before recording a conveyance, check the Recorder’s current forms for the Declaration of Value, Groundwater Hazard form, cover sheet and any other document required for the transaction.

Check current Recorder forms and fees

Office directory

Johnson County property contacts

Who to call for each property problem
Office	Use it for	Contact	Hours
County Auditor	Ownership for taxation, tax levies, tax calculations, PIV and real-estate records.	319-356-6004	8:00 a.m.–5:00 p.m.
Johnson County Assessor	Assessment outside Iowa City.	319-356-6078	8:00 a.m.–4:00 p.m.
Iowa City Assessor	Assessment inside Iowa City.	319-356-6066	8:00 a.m.–4:00 p.m.
County Treasurer	Tax payments, balance, delinquency and tax sale.	319-356-6087	8:00 a.m.–5:00 p.m.; 10:00 a.m. opening second Tuesday monthly.
County Recorder	Deeds, mortgages, releases and recorded documents.	319-356-6093	8:00 a.m.–5:00 p.m.

Main property-office location

Johnson County Administration Building
913 S. Dubuque Street
Iowa City, IA 52240

Property-help script “I am researching parcel [parcel number] at [address]. I need help with [ownership, assessment, taxable value, tax payment, deed or map]. Can you confirm whether your office handles that part of the property record and what I should do next?”

Accuracy limits

Know when the online record is not enough

Online tools are useful for

Finding the parcel number
Checking ownership display
Reviewing assessed value
Viewing GIS layers
Checking taxes
Finding recorded documents

Get additional verification for

Legal title
Exact boundaries
Easement interpretation
Zoning approval
Mortgage or lien clearance
Legal or purchase decisions

Ten practical answers

Johnson County Auditor property search FAQs

Where can I search Johnson County Iowa property records?

Start with Johnson County’s Property Information Viewer for parcel, ownership and map research. For assessed value and property characteristics, use the Johnson County Assessor for property outside Iowa City or the Iowa City Assessor for property inside Iowa City.

Does the Johnson County Auditor determine property values?

No. The Auditor maintains current ownership records for taxation, applies state assessment limitations, compiles tax levies and calculates taxes. Assessed values are established by the appropriate assessor.

Which assessor handles property inside Iowa City?

The Iowa City Assessor handles property within Iowa City’s assessment jurisdiction. The office phone number is 319-356-6066.

Who assesses Johnson County property outside Iowa City?

The Johnson County Assessor handles residential, commercial, industrial and agricultural property outside Iowa City. The office phone number is 319-356-6078.

When are Johnson County Iowa property taxes due?

The first installment is due September 1 and can normally be paid through September 30 without penalty. The second installment is due March 1 and can normally be paid through March 31 without penalty.

What is the late property tax penalty in Johnson County Iowa?

Johnson County states that a 1.5% monthly penalty begins after the applicable penalty-free payment deadline.

How do I appeal a Johnson County Iowa property assessment?

The regular Board of Review protest period is April 2 through April 30. Property inside Iowa City uses the Iowa City Board of Review, while other Johnson County property uses the County Board of Review.

Where do I search Johnson County Iowa deeds?

Use the Johnson County Recorder’s official real estate search. The Recorder says document images begin in January 1840 and online indexing begins in November 1983.

What changed with Iowa Homestead property tax relief in 2026?

Beginning with assessment year 2026, Iowa replaced the former homestead tax credit with a homestead exemption equal to 10% of taxable homestead value, subject to a minimum of $5,500 and a maximum of $20,000 for assessment year 2026.

Who handles Johnson County property tax payments?

The Johnson County Treasurer collects property taxes. Property tax payment questions may be directed to 319-356-6087.

Information reviewed August 7, 2026: Auditor duties and contacts, Assessor jurisdictions, Property Information Viewer capabilities, Treasurer deadlines and penalty rules, Recorder search coverage and fees, Board of Review procedures, 2026 Iowa Homestead changes and Family Farm filing dates were checked against official Johnson County and Iowa Department of Revenue resources.

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.