Sheet OH · 2026 rules

Ohio Property Tax Calculator

Ohio taxes 35% of the auditor’s market value at effective mills, then takes the 2026 rollbacks off the older levies: 7.5% for any home and another 5.70% when you live in it.

Rules verified Oct 2, 2026 10 primary sources Editorial policy

Estimate your 2026 Ohio bill

Auditor’s market value ($)

Do you own and live in the home (owner-occupancy credit approved)?

Rate unit on your bill

Mills Per $100 Percent

Effective mills — inside millage and levies approved before Sept 29, 2013

Effective mills — levies approved on or after Sept 29, 2013

Approved shared exemption, bill credits and charges (optional)

Extra exemption approved for EVERY modeled levy (assessed $)

The same assessed-value amount must apply to Rollback-eligible levies, Newer voted levies. Different approvals or bases require the prepared levy worksheet. Do not repeat relief already deducted.

Other approved credits on the bill ($)

Fixed charges or special assessments ($)

Enter effective (not full) mills from your county auditor’s tax rate sheet, split between levies that qualify for rollbacks and newer voted levies.

Ohio · 2026 (real property tax year 2026, bills payable in 2027) Needs inputs

Ohio estimated annual property tax —

Tax — Rollback-eligible levies —
Tax — Newer voted levies —
Credits subtracted —
Fixed charges added —

Per month (annual ÷ 12) —

What was applied Choose the actual approved homestead status.

Assessed value after ratio and cap —

Taxable value — Rollback-eligible levies —

Taxable value — Newer voted levies —

Effective rate on market value —

What this estimate leaves out

Different allowances for different levies need separately approved taxable bases in the prepared levy worksheet. The extra exemption above subtracts the same assessed-dollar amount from every modeled levy.

How Ohio turns value into a tax bill

Ohio statewide rules
Step	Ohio rule	Source
Value	The county auditor appraises each parcel at true value in money (market value) on a six-year reappraisal and three-year update cycle.	[1][2]
Assessment	35% of market value (true value in money)	[1][2]
Annual limit	No cap on an individual home’s value. Reduction factors under R.C. 319.301 instead shrink voted-levy rates after reappraisal so those levies raise no more money; they are already in the effective mills you enter.
Exemptions	Ohio’s homestead exemption is applied as a reduction in tax rather than a value deduction; see the credits below.	[4]
Rate	Rollback-eligible levies: local rate — you enter it.Inside (unvoted) millage, levies approved before September 29, 2013, charter millage and their renewals. The rollbacks apply to these.	[7]
Rate	Newer voted levies: local rate — you enter it.New voted levies approved September 29, 2013 or later (not renewals). No rollback applies.	[7]
Credit	Non-business rollback: 7.5% of taxes from rollback-eligible levies on residential property for 2026 (down from 10%; 5% in 2027, 2.5% in 2028, 0% from 2029).	[3][5]
Credit	Owner-occupancy rollback: 5.70% of taxes from rollback-eligible levies on an owner-occupied home for 2026 (8.92% in 2027, 12.15% in 2028, 15.38% from 2029).	[4][5]
Credit	Approved ordinary homestead credit: actual certified value allowance ×35% × total effective rate × (1−applicable rollback percentages). The actual allowance must be entered; no estimate is used.	[4][10]
Credit	Approved enhanced veteran homestead credit: actual certified value allowance ×35% × total effective rate × (1−applicable rollback percentages). The actual allowance must be entered; no estimate is used.	[4][10][8]

Ohio property tax rules in brief

County auditors appraise real property at market value (true value in money), and taxes are levied on taxable value equal to 35% of that value.¹²

Ohio bills show voted and unvoted levies in mills; reduction factors under R.C. 319.301 shrink voted-levy rates to an effective rate so that reappraisal increases do not raise voted-levy collections.⁹

HB 186 (effective March 20, 2026) phases out the old 10% rollback for residential property: 7.5% in TY 2026, 5% in 2027, 2.5% in 2028, then 0%.³⁵

At the same time the owner-occupancy rollback rises from 2.5% to 5.70% in TY 2026 and reaches 15.38% in TY 2029, so owner-occupied homes end up with a larger combined credit and rentals lose theirs.⁴⁵

Both rollbacks reduce only qualifying levies: inside millage, levies approved before September 29, 2013, and renewals of those levies.⁷

The ordinary homestead credit shields the taxes on the actual approved value allowance; the enhanced veteran allowance has separate approval. The income threshold certified for ordinary tax year 2026 eligibility is $41,000.⁴¹⁰

HB 479 creates a one-time, state-funded TY 2026 tax reduction for homes that receive the homestead exemption. It also computes the exemption before the HB 186 inflation cap credit is applied.⁶

The current Tax Commissioner journal certifies a $41,000 income threshold for tax year 2026 real property, but its $29,000 and $58,000 value allowances are expressly labeled tax year 2025. This worksheet does not relabel those older amounts or use a legislative fiscal estimate as a certified award. Enter the actual current value allowance from the auditor’s approval.¹⁰

Worked example

Illustrative effective rates (not a real district): 60 mills on rollback-eligible levies and 20 mills on newer levies. Taxable value 300,000 × 35% = 105,000. Eligible levies 105,000 × 60 ÷ 1,000 = 6,300.00; newer levies 105,000 × 20 ÷ 1,000 = 2,100.00. Rollbacks: 7.5% × 6,300 = 472.50 and 5.70% × 6,300 = 359.10. Total 8,400.00 − 831.60 = 7,568.40.

Ohio worked example
Line	Taxable value	Tax
Rollback-eligible levies at 60 mills	$105,000.00	$6,300.00
Newer voted levies at 20 mills	$105,000.00	$2,100.00
Credits		−$831.60
Annual total		$7,568.40

Left to your local bill

HB 186 inflation cap credit (R.C. 319.303) for school districts/JVSDs on the 20-mill/2-mill floor - district-specific, computed by the county auditor
HB 335/HB 479 inside-millage inflation limit (rate reduction at reappraisal/update) - already reflected in the levy rates the user enters
HB 479 one-time TY 2026 property tax reduction for homestead-exemption recipients (amount per home = state fund divided by certified homes; not known in advance)
Optional county-authorized extra partial exemption of up to 2.5% on qualifying levies (R.C. 323.152(B)(3))
HB 920 reduction factors: the user must enter EFFECTIVE (not full/gross) mills from the auditor/treasurer
Current agricultural use value (CAUV) farm land and the 10% farm rollback
Special assessments, delinquencies, manufactured-home tax
Grandfathered pre-2014 homestead recipients, who keep the larger of the old and new amounts

Census context, not a rate

American Community Survey 2020–2024: median owner-occupied value $214,800 (±$742), median real-estate taxes $2,822 (±$10). Dividing one by the other gives 1.31% for Ohio. Tables B25077 and B25103; why it is only context.

Sources

codes.ohio.govOhio Rev. Code 5715.01(B), read 2026-10-02.
“The taxable value shall be that per cent of true value in money, or current agricultural use value in the case of land valued in accordance with section 5713.31 of the Revised Code, the commissioner by rule establishes, but it shall not exceed thirty-five per cent.”
codes.ohio.govOhio Adm. Code 5703-25-05, read 2026-10-02.
“the "taxable value" of each parcel of real property and the improvements thereon shall be thirty-five per cent of the "true value in money" of said parcel as of tax lien date”
codes.ohio.govOhio Rev. Code 319.302(C)(2) (eff. March 20, 2026, H.B. 186), read 2026-10-02.
“(2) For property intended primarily for use in a residential activity, seven and one-half per cent for the first tax year to which this amendment applies; an additional, cumulative reduction of two and one-half percentage points for each of the following two tax years; and zero per cent for and after the third following tax year.”
codes.ohio.govOhio Rev. Code 323.152(B)(2) (eff. Sept 23, 2026, H.B. 479), read 2026-10-02.
“(a) For the first tax year to which this amendment applies, 5.70%; (b) For the following tax year, 8.92%; (c) For the second following tax year, 12.15%; (d) For the third following tax year and every year thereafter, 15.38%.”
legislature.ohio.govOhio LSC, H.B. 186 (136 th GA) Final Analysis, p. 5, read 2026-10-02.
“For most property, the rollback will decrease to 7.5% in tax year 2026, 5% in 2027, 2.5% in 2028, and 0% in 2029. ... the act increases the 2.5% owner-occupancy rollback over four years, to 5.70% in tax year 2026, 8.92% in 2027, 12.15% in 2028, and 15.38% in 2029.”
legislature.ohio.govOhio LBO, H.B. 479 (136 th GA) Final Fiscal Note, read 2026-10-02.
“The property tax reduction is for owners of homes who receive a homestead exemption under continuing law for tax year (TY) 2026 (or TY 2027 for owners of manufactured or mobile homes).”
codes.ohio.govOhio Rev. Code 319.302(A)(4), read 2026-10-02.
“"Qualifying levy" means a levy approved at an election held before September 29, 2013; a levy within the ten-mill limitation; a levy provided for by the charter of a municipal corporation that was levied on the tax list for tax year 2013; a subsequent renewal of any such levy”
codes.ohio.govOhio Rev. Code 323.151(F), read 2026-10-02.
“"Disabled veteran" means a person who is a veteran ... who has received a total disability rating or a total disability rating for compensation based on individual unemployability for a service-connected disability”
codes.ohio.govOhio Rev. Code 319.301(A)(3), read 2026-10-02.
“"Effective tax rate" means with respect to each class of property: (a) The sum of the total taxes that would have been charged and payable for current expenses against real property in that class if each of the district's taxes were reduced for the current year under division (D)(1) of this section”
dam.assets.ohio.govOhio Tax Commissioner administrative journal 25-09-0346:2026 income threshold; reduction amounts explicitly labeled 2025 real-property tax year, read 2026-10-02.

Bordering jurisdictions

Rules verified October 2, 2026 by the Property Tax Calculator Editorial Team. Report a correction