Rate Breakdown

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

How Property Tax Works in Morrow County

In Morrow County, property taxes are determined by the assessed value of your real estate and the local millage rates. Every three years, the County Auditor conducts a triennial update, and every six years, a full reappraisal occurs to ensure property values reflect current market conditions. The taxable value is calculated as 35% of the appraised market value.

To determine your final tax bill, the Auditor applies the effective tax rate (millage) to this taxable value. Millage rates include levies for schools, county services, townships, and libraries. Because Ohio law (House Bill 920) limits the growth of tax revenue from voted levies, your tax rate may be adjusted downward as property values rise, ensuring that taxing districts do not receive an automatic windfall from inflation.

Available Exemptions

Ohio offers several property tax relief programs to assist eligible homeowners in reducing their tax burden. These exemptions are managed at the county level and require formal application:

• Homestead Exemption: Available to homeowners who are at least 65 years old or are permanently and totally disabled. This program exempts a portion of the market value of the primary residence from taxation.
• Senior Citizen and Disability Exemptions: Often integrated with the Homestead program, these provide income-based relief for those meeting specific age or disability criteria.
• Disabled Veteran Exemption: Veterans who have been rated 100% service-connected disabled by the Department of Veterans Affairs may qualify for an enhanced homestead exemption, which provides a higher reduction in taxable value.

Payment Schedule & Deadlines

Property taxes in Morrow County are billed in two semi-annual installments. The first half is typically due in February, and the second half is due in July. The Morrow County Treasurer’s office provides specific dates annually, and bills are mailed to the property owner or their mortgage escrow provider.

It is critical to meet these deadlines to avoid penalties. A 10% penalty is applied to any unpaid balance remaining after the statutory deadline. If taxes remain delinquent for an extended period, the county may initiate tax lien proceedings. If you encounter financial hardship, contact the Treasurer’s office to discuss potential payment plans or to confirm if you qualify for tax deferral programs.

Appealing Your Assessment

If you believe the market value assigned to your property by the Auditor is inaccurate, you have the right to file a formal complaint. The appeal process begins with the Morrow County Board of Revision (BOR).

To initiate an appeal, you must file a DTE Form 1 with the Auditor’s office, typically between January 1 and March 31 of the current tax year. You will need to provide evidence to support your claim, such as recent appraisals, closing statements from a recent sale, or documentation of comparable sales in your neighborhood. A hearing will be scheduled where you can present your case to the Board, which will then issue a decision to uphold or adjust your property’s valuation.