Rate Breakdown

Property taxes in Harrison County are calculated by multiplying the assessed value (minus exemptions) by the total local millage rate.

How Property Tax Works in Harrison County

In Harrison County, property taxes are determined by a combination of the property's assessed value and the local millage rates. The process begins with the County Auditor, who is responsible for appraising all real property. By Ohio law, the Auditor must perform a general reappraisal every six years and an update every three years to ensure that property values reflect current market conditions. The taxable value of your property is set at 35% of its appraised market value.

Once the taxable value is established, the "millage rate" is applied. A mill is $1 of tax for every $1,000 of assessed value. The total tax rate is a composite of levies approved by voters for schools, townships, villages, and county services, plus the state-mandated 10-mill limit. Because tax rates are voted upon locally, your final tax bill is directly influenced by the specific taxing district in which your property is located.

Available Exemptions

Ohio provides several relief programs to help eligible homeowners reduce their tax burden. These exemptions are managed through the County Auditor’s office:

• Homestead Exemption: This program allows senior citizens (65 or older) and individuals who are permanently and totally disabled to shield a portion of their home's value from taxation, effectively lowering their annual bill.
• Owner-Occupancy Credit: While previously available to all homeowners, this credit is now generally limited to levies approved prior to certain dates.
• Disabled Veteran Exemption: Veterans with a service-connected disability rating of 100% from the U.S. Department of Veterans Affairs may qualify for an enhanced homestead exemption, providing a larger reduction in taxable value.

Payment Schedule & Deadlines

Property taxes in Harrison County are billed in two semi-annual installments. The first half is typically due in early February, and the second half is due in July. The exact dates are printed on your tax statement provided by the County Treasurer.

Taxpayers have several ways to pay, including by mail, in person at the Treasurer's office, or through online portals. If you are unable to pay in full, you may be eligible for a payment plan. It is critical to meet these deadlines; failure to pay on time results in a 10% penalty on the delinquent balance. Continued delinquency may eventually lead to tax liens or foreclosure proceedings initiated by the county.

Appealing Your Assessment

If you believe your property’s appraised value is inaccurate or does not reflect market trends, you have the right to file a complaint. The process begins with the Harrison County Board of Revision (BOR). Property owners must file Form DTE 1, "Complaint Against the Valuation of Real Property," between January 1 and March 31 of the tax year in question. You will be required to provide evidence, such as recent appraisals, sales data of comparable properties, or photographs, to support your claim for a valuation adjustment.