Rate Breakdown

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

How Property Tax Works in Perry County

Property taxes in Perry County are calculated based on the assessed value of your real estate and the local tax rates, known as millage. In Ohio, the county auditor is responsible for appraising all real property every six years, with a triennial update occurring three years after the initial reappraisal. This assessment determines the "taxable value," which is legally set at 35% of the property's market value.

Once the taxable value is established, the millage rate is applied. One mill is equivalent to $1 of tax for every $1,000 of assessed value. Your total tax rate is a combination of levies from the state, county, school districts, townships, and municipalities. These rates are determined by voter-approved ballot measures and the budgetary needs of local taxing authorities. Consequently, your final tax bill is the product of your property’s taxable value multiplied by the sum of these local millage rates.

Available Exemptions

Ohio offers several programs to reduce the property tax burden for eligible homeowners. These exemptions are designed to provide relief based on age, disability status, or military service:

• Homestead Exemption: Available to homeowners who are at least 65 years old or permanently disabled, provided they meet specific income thresholds. This program shields a portion of the market value of your primary residence from taxation.
• Disabled Veteran Exemption: Veterans with a service-connected disability rating of 100% (or those receiving compensation at the 100% level due to individual unemployability) may qualify for an enhanced homestead exemption.
• Owner-Occupancy Credit: A reduction available to homeowners who reside in their property as their primary place of residence.

To apply for these exemptions, you must submit the required documentation to the Perry County Auditor’s office. Deadlines for application typically align with the annual tax filing cycle.

Payment Schedule & Deadlines

Perry County property taxes are collected in two semi-annual installments. The first half is generally due in mid-February, and the second half is due in mid-July. It is the responsibility of the property owner to ensure payment is received by the County Treasurer by the statutory deadline.

If you fail to pay your taxes on time, a 10% penalty is applied to the unpaid balance. Furthermore, delinquent taxes may accrue interest and could eventually lead to a tax lien being placed on the property or participation in a tax certificate sale. If your mortgage includes an escrow account, your lender typically handles these payments; however, you should verify that your taxes are paid to avoid late fees.

Appealing Your Assessment

If you believe the auditor’s valuation of your property is inaccurate, you have the right to file an appeal. The process begins by filing a formal complaint with the Perry County Board of Revision (BOR). Complaints must be submitted 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, sales data of comparable properties, or documentation regarding structural issues that may negatively impact market value.