Rate Breakdown

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

How Property Tax Works in Highland County

In Highland County, property taxes are determined by a combination of the property’s assessed value and the local millage rates. Every six years, the Highland County Auditor conducts a reappraisal of all real property to ensure values reflect current market conditions, with a triennial update occurring in the third year of that cycle. The assessed value is legally set at 35% of the property's appraised market value.

The total tax bill is calculated by multiplying the assessed value by the effective tax rate (millage). These rates are established by various taxing authorities, including school districts, townships, municipalities, and county government agencies, to fund essential public services such as education, infrastructure, and emergency response. Because voters frequently approve or reject levies, these rates are subject to change, which directly impacts your annual tax obligation.

Available Exemptions

Ohio provides several tax relief programs designed to lower the burden on specific groups of property owners. If you qualify, these exemptions can significantly reduce your annual tax bill:

• Homestead Exemption: Available to homeowners who are at least 65 years old, or permanently and totally disabled, provided they meet specific income eligibility requirements. This program shields a portion of the market value of your primary residence from taxation.
• Senior Citizen/Disabled Persons Exemption: Often bundled with the Homestead program, this offers a reduction in the taxable value of your home.
• Disabled Veterans Exemption: Veterans with a service-connected disability rating of 100% from the U.S. Department of Veterans Affairs may be eligible for an enhanced Homestead exemption, which provides a larger reduction in taxable value compared to the standard program.

Payment Schedule & Deadlines

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

Property owners have several options for payment, including mail, in-person at the Treasurer’s office, or through the county's online payment portal. Failure to pay by the established deadlines results in a statutory penalty of 10% on the unpaid balance. Continued delinquency may result in further legal action, including the accrual of interest and potential tax liens on the property.

Appealing Your Assessment

If you believe the appraised value of your property is incorrect or does not reflect its fair market value, you have the right to file an appeal. The process begins with the Highland County Board of Revision (BOR). Property owners must file a formal complaint form (DTE Form 1) with the County Auditor between January 1 and March 31 of the current tax year. During the hearing, you must provide evidence—such as recent appraisals, sales data of comparable properties, or photographs—to support your claim that the valuation should be adjusted. The BOR will review your evidence and issue a formal decision regarding your property’s valuation.