Ohio's real estate taxes, or property taxes, are administered at the county level and are paid twice per year. Property taxes have been in place since 1825 in Ohio and are based on the property's appraised value. According to state laws, properties undergo a full appraisal process and are revalued every six years. In the third year following a full appraisal, property values are updated based on local market conditions.
Optional Payment Schedules
Each county in Ohio sets its own schedule for collecting property taxes. For example, in Cuyahoga County, the first tax installment of the year is due in either December or January, and the second payment is due in either June or July, as determined by the county. The county also allows taxes to be paid one time per year or on a monthly basis.
Set Payment Schedules
Counties can also set fixed dates for tax payments. For example, property taxes in Franklin County are due on Jan. 20 and June 20 each year. In Montgomery County, property taxes are due on Feb. 15 and July 19 each year. The Ohio Department of Taxation provides an online portal that provides county-specific tax information.
School District Taxes
According to the County Commissioners Association of Ohio, 66 percent of county property tax revenues are earmarked for school districts. Due to state limitations on property tax increases, school districts are allowed to levy voter-approved income taxes. These taxes are withheld and submitted by employers of people living in school districts with additional tax levies. For liabilities of $2,000 or more, payments are made monthly. Taxes of less than $2,000 are paid quarterly.
At the time of publication, supplemental taxes were being levied in 189 school districts in Ohio.