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.

Nebraska State Auditor: Reports, Records & Fraud Hotline

Nebraska Auditor of Public Accounts · Reports, public records and government accountability

Find the Report, Record or Correct Office

Use Nebraska’s official Auditor databases to find state-agency reports, local-government audits, audit waivers, budgets, bonds, forfeiture filings, interlocal agreements and corrective action plans.

This guide also explains how to read an audit finding, request a record that is not published, report suspected waste or fraud, and avoid sending property, tax, court or business complaints to the wrong office.

Get the quick answer Find an audit report Report fraud or waste

NEBRASKA PUBLIC ACCOUNTABILITY SYSTEM REPORT INDEX ACTIVE

SEARCH BY AGENCY · ENTITY NAME

SEARCH BY YEAR · RELEASE DATE

PUBLIC RECORD · REPORT OR FILING

REVIEW

FINDING + RECOMMENDATION

STATE
AGENCY

LOCAL
GOVERNMENT

PUBLIC
RECORD

FRAUD TIP
NEXT ACTION

This is not a property-search office. The Nebraska Auditor of Public Accounts audits government finances and operations. County assessors, registers of deeds and treasurers handle property ownership, valuation, recorded deeds and individual property-tax bills.

Quick answer: choose the correct action

You need an issued report Search Reports Issued by agency or year. Use the press-release list when you want a short summary and the corresponding full report.

You need a public record Search the online databases first. Send a precise written request only when the record is not already available.

You suspect fraud or waste Use the Special Audits and Evaluations hotline or anonymous online form. Give dates, people, entities, amounts and supporting facts.

Office facts at a glance

Official name Auditor of Public Accounts

State Auditor Mike Foley

Main phone 402-471-2111

Fax 402-471-3301

Office State Capitol, Suite 2303

Mailing address P.O. Box 98917, Lincoln

Report routes Agency, year and press release

Fraud hotline 1-800-842-8348

Lincoln hotline 402-471-3686

Public-record response Generally within four business days

Find reports by agency Find reports by year Open anonymous complaint form

Jump to the task you need

Each section explains the action before sending you to an official system.

Office-routing guide

What the Nebraska State Auditor does—and does not do

The Auditor’s mission is to provide independent, accurate and timely audits, reviews and investigations of the financial operations of Nebraska state and local governments.

Send the question to the correct Nebraska office
Your question	Correct starting point	What that office can do
Where is a state-agency audit?	Auditor Reports Issued	Find audit reports, management letters, attestations, special reviews and related releases.
Where is a city, county or school audit?	Local Audit/Waiver Database	Find political-subdivision audits, waivers and available PDFs.
Is public money being misused?	Special Audits and Evaluations	Receive and evaluate reports of government waste, fraud, abuse or mismanagement.
Who owns a property?	County assessor	Provide parcel ownership, assessed value and property characteristics.
Where is a deed or lien?	County register of deeds	Provide recorded land documents and indexes.
What property tax is due?	County treasurer	Provide tax bills, balances, payments and delinquency information.
Is a private business overcharging me?	Attorney General or relevant regulator	Handle consumer, licensing or regulatory complaints when applicable.
Where is a court record?	Nebraska Judicial Branch or court clerk	Provide case dockets, filings and court records subject to access rules.

Major responsibilities of the Auditor

State-government oversight

Audit state agencies, officers, boards, bureaus and commissions
Review fiscal activity and internal controls
Issue management letters and recommendations
Conduct authorized performance work
Report potential program-effectiveness problems

Local-government oversight

Receive and review political-subdivision audits
Administer audit-waiver and budget systems
Set audit standards and guidance
Maintain bond, interlocal and other filing systems
Investigate credible reports of public-money misuse

Search first, contact second: Many final reports and filings are already available online. Find the entity, date and document type before calling or making a records request.

Official report-search workflow

Find a Nebraska Auditor report step by step

Route 1: search by agency or entity

Open Reports Issued by Agency Use this route when you know the department, board, commission, county, city, court or other entity.

Find the entity’s official name Look for abbreviations and name variations. A department may be listed under its formal state name rather than the phrase used in a news story.

Open the entity’s result list Review release dates, covered periods and report types before choosing a PDF.

Choose the correct reporting period The release date and the period examined are different. Match both to your research question.

Open the full report Do not rely only on a headline, press release or media summary.

Save the permanent report details Record the entity, report title, release date, covered period and direct PDF address.

Route 2: search by year issued

Use the year list when you need recent publications, do not know the exact agency name, or want to review reports released during a particular year.

Confirm the report’s release date

Confirm the period examined

Check whether it is a full report or letter

Look for a related press release

Check for later corrective action

Save the PDF rather than only the results page

Route 3: use press releases

The press-release database is useful when a report received a public announcement. The official system states that a press release includes a link to the corresponding report when applicable.

Press-release limit: A press release highlights selected issues. Read the underlying report for scope, evidence, agency responses, limitations and the full recommendations.

Search reports by agency Search reports by year Search press releases

Portal troubleshooting: The official report system requires JavaScript. Enable JavaScript, allow the page to load fully, try a current browser and avoid opening several report searches in the same tab when results behave unexpectedly.

Document-type decoder

Understand what kind of report you found

Common Nebraska Auditor documents
Document	What it generally contains	How to use it
Audit report	Financial statements, audit opinion, internal-control or compliance work and findings where applicable.	Review the opinion, scope, findings, recommendations and responses.
Management letter	Comments and recommendations identified during audit work.	Look for control weaknesses, questioned practices and management responses.
Attestation report	An examination, review or agreed-upon work addressing a defined subject.	Read the objectives and criteria before interpreting the conclusion.
Special audit or evaluation	Targeted review of suspected waste, fraud, abuse, mismanagement or another defined concern.	Check what allegation or risk prompted the work and what the evidence established.
Statewide Single Audit	Federal-award compliance and financial work covering Nebraska state government.	Find federal programs, questioned costs, material weaknesses and agency responses.
Auditor letter	Focused concerns, analysis or recommendations that may not use a full audit-report format.	Read the subject, evidence and requested corrective action closely.
Press release	A public summary of selected report findings.	Use it to locate the full report—not as a replacement for the report.
Corrective action plan	The state agency’s description of action taken or planned in response to comments and recommendations.	Compare promised action with later follow-up or subsequent audit results.
Audit waiver	Financial information self-reported by a qualifying political subdivision.	Do not describe the figures as independently audited.

Terminology matters: “Audit,” “waiver,” “attestation,” “management letter” and “press release” are not interchangeable. State exactly which document you reviewed.

Report-reading guide

How to read an audit without misinterpreting it

1 Objective What question or financial period did the Auditor examine?

2 Scope Which records, programs, transactions and dates were included?

3 Finding What condition, error, weakness or noncompliance was identified?

4 Recommendation What corrective action did the Auditor propose?

5 Response Did the agency agree, disagree or describe action already taken?

Questions to answer before sharing a finding

What time period was examined?

Was the issue an error, control weakness or alleged fraud?

Was a dollar amount sampled, estimated or confirmed?

Did management agree with the finding?

Was money recovered or merely questioned?

Was the issue corrected before publication?

Was the matter referred elsewhere?

Is there a later corrective action or follow-up report?

Finding language that users commonly misunderstand
Phrase	Practical meaning	Do not automatically assume
Questioned cost	A cost may lack support, violate a rule or require resolution.	That theft or criminal guilt was established.
Material weakness	A serious internal-control deficiency creates a reasonable possibility that a material misstatement will not be prevented or detected timely.	That a material loss definitely occurred.
Significant deficiency	A control issue important enough to bring to governance attention.	That it is identical to a material weakness.
Noncompliance	A law, rule, grant term, contract or policy was not followed.	That the violation was intentional.
Management response	The audited entity’s explanation or planned corrective action.	That the Auditor accepted every statement in the response.

Best citation practice: When discussing a report, include the report title, entity, date released, period examined and page containing the finding.

Counties, cities, schools and districts

Search local-government audits and waivers

The multi-year Audit/Waiver Database covers Nebraska political subdivisions required to file an audit or waiver. The official guidance says the database includes financial data from fiscal year 2000 forward.

Open the Audit/Waiver Database Use this system for counties, municipalities, school districts, fire districts, villages and other political subdivisions.

Select the political-subdivision type Narrow the search so similarly named entities do not become mixed together.

Select the entity and fiscal year Search several adjacent years when an entity uses a fiscal year different from the calendar year.

Check whether the filing is an audit or waiver The database distinguishes CPA audits from unaudited, self-reported waiver information.

Open the PDF where available Beginning with fiscal-year 2012 filings, the Auditor says PDFs are provided for all filings.

Contact the office for inspection when needed The Auditor states that filings from the past five years are always available for public inspection in the office.

CPA audit

Financial information has been subjected to an audit engagement and is accompanied by the applicable report and opinion.

Audit waiver

The political subdivision submitted qualifying self-reported information. The figures are not independently audited merely because they appear in the Auditor database.

Missing filing does not prove no audit exists. Check spelling, entity type and fiscal year. A recently submitted document may also be awaiting processing.

Search local audits and waivers Read official audit guidance

Public financial databases

Search budgets, bonds and other local-government filings

Additional databases maintained through the Auditor
Database	What users can find	Important search tip
Budget Database	Property-tax requests, bonded indebtedness, disbursements, resources, valuation, unused budget authority and available budget PDFs.	Match the entity and budget year before comparing figures.
Bond Filings	Issuer, bond title, principal amount, filing date, bond date, underwriter, paying agent and original filing link.	A bond filing is not the same as the entity’s full debt schedule or current outstanding balance.
Interlocal Agreements	Reports of joint public agencies, interlocal agreements and trade names filed with the APA.	Open the linked report to identify parties, purpose and reporting year.
Forfeiture Reports	Reports concerning seized and forfeited property filed by reporting agencies.	Use the report file rather than assuming a spreadsheet row explains the underlying case.
Retirement Reports	Annual retirement-plan filings submitted by applicable subdivisions.	Search the subdivision and report year, then open the linked PDF where available.

Budget-search micro steps

Choose the entity type and name Confirm that you selected the correct city, district, authority or other subdivision.

Select comparable budget years Compare the same field across years rather than mixing fiscal periods.

Select only the fields you need Use property-tax request, disbursements, valuation or bonded indebtedness based on your question.

Open the budget PDF Use the original form for notes, fund details and certifications not visible in a summary result.

Search local budgets Search bond filings Search interlocal reports Search forfeiture reports Search retirement reports

What happened after the finding?

Check agency corrective action plans

State agencies subject to an Auditor report or management letter containing comments and recommendations generally must submit a detailed description of corrective action taken or planned within six months after the report or letter is issued.

Open the original report Identify each numbered comment, recommendation or finding.

Record the issuance date The corrective-action timeline runs from the report or management-letter issuance date.

Open the corrective-action resource Look for the agency’s description of action taken or planned.

Match the plan to the exact finding A broad policy statement may not resolve every recommendation.

Check later audit work The Auditor may verify action during subsequent audits and report the result.

A plan is not proof of completion. Distinguish between action already completed, action in progress and action merely promised for a future date.

Open corrective action information Find the original agency report

Nebraska public-records workflow

Request a record that is not already published

Best first step: Search the reports, local audits, budgets, bonds, forfeitures, retirement reports and interlocal filings before submitting a request. A direct PDF is usually faster and avoids unnecessary processing costs.

Write a request that staff can process

Identify the record—not only the subject Ask for a named report, letter, correspondence category, contract, filing or other identifiable record.

Name the government entity State the agency, county, municipality, school district or other subdivision involved.

Use a date range Narrow the request to the period that matters.

State the preferred format Request electronic PDFs or native electronic files where available.

Ask for a cost estimate before processing State a maximum amount you authorize without further approval.

Ask for segregable public portions When part of a record is exempt, request the nonexempt portion with required redactions.

Keep delivery evidence Save the sent email, delivery receipt and the date the office received the request.

Copy-ready public-records request “Under the Nebraska Public Records Statutes, I request electronic copies of [specific record type] concerning [agency or entity] for the period [start date] through [end date]. Please provide the records as searchable PDF files or in their existing electronic format. If any portion is withheld, please provide the reasonably segregable public portions and identify the legal basis for withholding. Please send a cost estimate before processing if the charge will exceed $[amount].”

Where to send the request

The official website publishes mike.foley@nebraska.gov as the office email. In the subject line, identify the message as a public-records request and ask that it be routed to the proper records custodian.

Email subject example

Public Records Request – [Agency] – [Record Type] – [Date Range]

Mailing address

Nebraska Auditor of Public Accounts
State Capitol, Suite 2303
P.O. Box 98917
Lincoln, NE 68509-8917

What the four-business-day response may contain

Access or copies

The office provides the record or explains how it may be inspected or received.

Written denial

The office identifies a legal basis for withholding access or copies.

More time and cost estimate

For a difficult or extensive request, the office may explain the earliest practicable completion date and expected cost.

Nebraska-resident fee rule: Nebraska law says the existing salary or pay obligation for public employees may not be charged to a Nebraska resident for the first eight cumulative hours of searching, identifying, physically redacting or copying. Other actual added costs may still apply.

Read Nebraska public-records statute Read Attorney General open-government guidance Email the Auditor’s office

Disclosure limitations

Final reports are public, but working papers generally are not

Common Auditor records and likely access route
Record	Public-access status	Best action
Final audit report	Maintained permanently as a public record.	Search Reports Issued before requesting it.
Published management letter	Frequently available through the report databases.	Search the entity and report period.
Agency corrective action plan	Submitted in response to applicable comments and recommendations.	Use the corrective-action resource or request the specific plan.
Local audit or waiver	Searchable through the Audit/Waiver Database when available.	Check entity, fiscal year and filing type.
Auditor working papers	Generally excluded from Nebraska’s public-records statutes under the specific Auditor law.	Use the final report and other independently public records.
Other audit files	Generally excluded along with working papers.	Request a specifically identified final or separately public record instead.
Anonymous complainant identity	The office states complainant names are considered confidential.	Do not expect the published report to identify the tipster.

A public-records request cannot override a statutory exemption. Narrowing the request may reduce cost and delay, but it does not make exempt working papers or protected information disclosable.

Read Auditor report and working-paper statute

Special Audits and Evaluations

Report suspected government fraud, waste or abuse

Use this route for concerns involving Nebraska state or local government money, property, employees, programs or operations. It is not a general complaint form for private disputes.

Choose a reporting method

Outside Lincoln

1-800-842-8348

Toll-free hotline.

Lincoln

402-471-3686

Special Audits and Evaluations line.

Cellular contact

402-326-3063

Published SAE contact number.

Availability: The toll-free hotline is available 24 hours through voicemail. SAE staff are listed as available from 8:00 a.m. to 5:00 p.m. Central Time, Monday through Friday except holidays.

Give investigators facts they can verify

Government agency or subdivision involved

Names and official roles

Specific dates and times

Location of the incident

Dollar amount or property involved

Invoice, receipt, contract or transaction number

Vehicle description or plate when relevant

Names of possible witnesses

How the information became known

Where supporting records can be found

Fraud-hotline script “I am reporting a concern involving [state agency or local government]. On or about [date and time], [person or office] allegedly [specific action]. The public money or property involved is approximately [amount or description]. Supporting records may include [invoice, contract, email, vehicle log or other evidence].”

Anonymous versus contactable complaint

Anonymous report

The online form makes name and email optional. Include enough independent facts for investigators to identify the transaction without contacting you.

Confidential contact information

Providing an email may allow SAE staff to ask follow-up questions. The office states that provided email addresses and complainant names are kept confidential according to law.

Do not exaggerate or submit assumptions as facts. The Auditor states that not every complaint is founded. Separate what you personally observed from what another person told you.

Submit anonymous fraud or waste report Read SAE hotline guidance Call 1-800-842-8348

For political subdivisions and preparers

Submit an audit, waiver or budget correctly

Published audit and waiver deadlines

General filing timelines published by the Auditor
Political subdivision	Published audit or waiver deadline	Preparation note
School district	November 5 each year	Use the current-year forms and requirements.
Community college	November 15 each year	Confirm the applicable fiscal period.
County, county hospital, county nursing home or ESU	One year after fiscal year-end	County audits must address all county funds under applicable requirements.
Reclamation district	120 days after fiscal year-end	Calculate from the entity’s actual year-end.
Housing authority	Nine months after fiscal year-end	Check current additional submission requirements.
Other political subdivision	Six months after fiscal year-end	Confirm whether audit or waiver eligibility applies.

Electronic audit or waiver filing

Use the correct year’s forms Requirements can change for villages, fire districts, housing authorities and other entities.

Confirm the entity is listed correctly Contact the audit staff rather than submitting under an incorrect subdivision.

Prepare the electronic PDF The Auditor requests PDF format for electronic audit or waiver submissions.

Submit only once The office asks filers not to send duplicate electronic and mailed copies.

Save confirmation Keep the submission page, email or delivery proof with the entity’s permanent records.

Budget filings

Annual budget deadline On or before September 30

Electronic file Submit the completed budget as a PDF

Email option apa.audits@nebraska.gov

Email subject: When emailing a budget, the Auditor asks filers to use the entity’s name in the subject line.

Corrective action deadline for state agencies

A covered state agency receiving a report or management letter with a comment and recommendation generally must submit a detailed corrective action description no later than six months after issuance.

Open 2026 audit and waiver forms Submit audit or waiver Open budget instructions Review corrective action filing

Office contact and visit preparation

Contact the Nebraska Auditor of Public Accounts

Nebraska Auditor contact routes
Purpose	Contact	Prepare before contacting
General office question	402-471-2111 mike.foley@nebraska.gov	Entity name, report date, document type and your specific question.
Fraud, waste or abuse outside Lincoln	1-800-842-8348	Dates, names, amounts, location and supporting-record details.
SAE call from Lincoln	402-471-3686	A factual timeline and government entity involved.
Audit or waiver question	Mark Avery: 402-326-3045 Dakota Christensen: 402-499-8702	Subdivision, fiscal year-end, filing type and form version.
Corrective action plan	Craig Kubicek: 402-326-3063	Report title, issuance date and each applicable finding.
Fax	402-471-3301	Cover sheet, recipient or unit and callback information.

Office location

Nebraska State Capitol
Suite 2303
Lincoln, Nebraska

Mailing address

Nebraska Auditor of Public Accounts
P.O. Box 98917
Lincoln, NE 68509-8917

Call before visiting. The official Auditor website does not publish general walk-in hours on its main contact information. Confirm Capitol access, security procedures and staff availability before travelling.

General office call script “I am trying to locate [report or record] involving [agency or political subdivision] for [date or fiscal year]. I have already searched [agency, year or local audit database]. Can you tell me the correct database, staff unit or public-records route?”

Search troubleshooting

Cannot find the report or filing?

Agency name is different Search the formal agency name, abbreviation, former name or parent department.

Report period and release year differ Search the year the report was issued and the years covered by the audit.

Local entity is missing Confirm the subdivision type, spelling and fiscal year.

Only a press release appears Open the release and look for the corresponding report link.

PDF will not open Download the file, try another browser and confirm that a PDF reader is available.

Portal controls do not work Enable JavaScript and reload the official Nebraska.gov system.

You found a waiver, not an audit Treat the figures as unaudited self-reported information.

The requested material is a working paper Use the final report or separately public source because Auditor working papers are generally exempt.

Missing-report email “I am looking for a report involving [entity], covering approximately [period], and believed to have been issued around [date]. I searched the agency, year and local-government databases using [search terms]. Can you identify the correct title, filing category or access route?”

Website navigation

Explore county-level auditor guides

State Auditor reports concern public accountability. For county property-search, assessment and tax-office guides, return to the CountyAuditors.org directory.

Open CountyAuditors.org

Ten practical answers

Nebraska State Auditor FAQs

Who is the Nebraska State Auditor?

Mike Foley is the Nebraska Auditor of Public Accounts. He was sworn into his current term in 2023 after previously serving as State Auditor from 2007 through 2015.

Where can I find Nebraska State Auditor reports?

Use the official Reports Issued databases. Reports can be browsed by agency or year, while the press-release database links to the corresponding report when one is available.

How do I find an audit of a Nebraska county, city or school district?

Use the Auditor’s local-government Audit and Waiver Database. Search the political subdivision and fiscal year, then determine whether the filing is a CPA audit or a waiver containing unaudited self-reported figures.

What is the difference between an audit report and an audit waiver?

An audit report is prepared through an audit performed by a CPA. A waiver filing contains financial information reported by the political subdivision and is not an audited financial statement.

How do I request public records from the Nebraska Auditor?

First search the published report databases. If the record is not online, send a written request identifying the record, entity, date range and preferred format to the Auditor’s office and ask that it be routed to the records custodian.

How long does a Nebraska public-records response take?

Nebraska law generally requires the custodian to respond within four business days with access or copies, a written denial, or an explanation of additional time and estimated costs for a difficult or extensive request.

Are Nebraska Auditor working papers public records?

Final audit reports are maintained permanently as public records. Nebraska law generally excludes the Auditor’s working papers and other audit files from the public-records statutes.

How do I report fraud or waste in Nebraska government?

Use the Auditor’s anonymous fraud, waste or abuse form or call the hotline. The toll-free number outside Lincoln is 1-800-842-8348, and the Lincoln number is 402-471-3686.

Can I report suspected government fraud anonymously?

Yes. The online complaint form makes the complainant’s name and email optional. Providing a confidential contact method may help investigators obtain additional facts.

Does the Nebraska State Auditor handle property searches or tax bills?

No. Property ownership, assessed value, deeds and individual property-tax bills are handled by county assessors, registers of deeds and treasurers. The State Auditor examines the financial operations of Nebraska state and local governments.

Information checked August 5, 2026: Current Auditor identity, office contacts, mission, report databases, local audit and waiver coverage, budget information, bond and filing resources, corrective action requirements, public-records response rules, working-paper limitations and fraud-hotline procedures were checked against official Nebraska 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.