Ohio Delinquent Real Estate Tax Law

In Ohio, real estate taxes are due twice a year in January and June.

In the state of Ohio, real estate is taxed with an ad valorem, or value-based, tax system. Properties are assessed every six years, and taxes are considered delinquent if not paid by the state's two annual due dates.

Deadlines

Real estate tax in the state of Ohio is considered delinquent if the bill is one day past the postmarked due dates, which occur on or around the 20th of January for the first installment and on or around the 20th of June for the remainder of the bill.

Penalties

In Ohio, there is a 5 to 10 percent penalty added to the total amount of delinquent real estate tax due, in addition to a per-month interest rate that accrues from May 1 until the bill is paid.

Tax Auction

According to the US Property Tax Sales.com, all delinquent real estate tax properties in Ohio are subject to deed sale at a tax auction if taxes are not paid to the state. Delinquency deadlines for tax sale at auction vary by county.

References

• Ohio Department of Taxation: Real Property Tax
• Ohio Department of Taxation: Personal Property: Penalties
• US Property Tax Sales.com: Ohio Tax Deeds/Tax Liens

Resources

• County Auditors' Association of Ohio: Directory of County Auditors