Rate Breakdown

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

How Property Tax Works in Shelby County

In Shelby County, property taxes are determined by the assessed value of your real estate and the local millage rates. Every six years, the county auditor conducts a reappraisal to determine the market value of all properties, with a triennial update occurring three years after each reappraisal. The assessed value for tax purposes is legally set at 35% of the appraised market value.

Once the assessed value is established, the tax amount is calculated using the millage rate, which is expressed in "mills" (one dollar of tax for every $1,000 of assessed value). The total millage rate is a combination of levies approved by voters for schools, townships, villages, cities, and county services. Because these rates fluctuate based on local levies, your total tax liability may change annually even if your property's assessed value remains constant.

Available Exemptions

Ohio provides several property tax relief programs designed to lower the financial burden on specific homeowners. Eligibility is determined by the state and administered at the county level:

• Homestead Exemption: This program allows senior citizens (65 or older) and individuals with permanent disabilities to shield a portion of their home's value from taxation. It effectively reduces the taxable value of your primary residence, provided you meet specific income requirements.
• Disabled Veterans 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 significantly higher reduction in taxable value.
• Owner-Occupancy Credit: While this is currently limited to existing recipients, it provides a reduction on taxes for those who reside in the home they own as their primary residence.

Payment Schedule & Deadlines

Property taxes in Shelby 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 Shelby County Treasurer’s office will mail tax bills to the property owner; however, if your taxes are held in escrow, your mortgage company will receive the bill directly for payment.

It is vital to submit payments on time to avoid penalties. Payments received after the statutory deadline are subject to a 10% penalty. If you anticipate difficulty in making a payment, contact the Treasurer’s office to discuss potential installment plans or payment arrangements to prevent the accumulation of interest and potential tax liens.

Appealing Your Assessment

If you believe the appraised market value of your property is inaccurate, you have the right to file a formal complaint with the Shelby County Board of Revision (BOR). The complaint period generally occurs between January 1 and March 31 of each year.

To succeed in an appeal, you must provide credible evidence that the auditor’s valuation does not reflect the fair market value of your property. Acceptable evidence includes a recent professional appraisal, documentation of a recent arms-length sale of your home, or evidence of sales of comparable properties in your immediate neighborhood. The BOR will review your evidence and may hold a hearing to determine if a valuation adjustment is warranted.