Adams County Property Tax Appeal — Ohio

Rob Hartley·Updated April 3, 2026

Adams County is located in southern Ohio along the Ohio River, with West Union serving as the county seat. As of the 2020 census, the county has a population of approximately 27,477 residents. Adams County has some of the lowest property taxes in Ohio, with a median annual tax bill of $896 compared to the national median of $2,400. The county's effective property tax rate of 0.92% is significantly below both the state average of 1.22% and the national average, making it one of the most affordable counties in Ohio for property tax burden. However, Adams County faces economic challenges, with lower median home values and household incomes compared to state averages.

Notable cities: West Union, Manchester, Peebles, Winchester, Seaman

Median Home

$97,600

Tax Rate

0.92%

Annual Tax

$896

Population

27,477

2026 Appeal Deadline: March 31, 2026

For tax year 2025 assessments, complaints must be filed with the Adams County Board of Revision between January 1 and March 31, 2026. The complaint must be received or postmarked by March 31, 2026. Late filings are not accepted. Property owners can generally only file one complaint per triennial period unless statutory exceptions apply.

Property in Adams County, Ohio — local tax assessment and appeal guide

How Adams County Assesses Property

35%of market value

Assessed by: Adams County Auditor's Office

Assessment cycle: sexennial reappraisal with triennial update

Notices typically mailed: Spring (typically by mid-March to mid-April)

In Adams County, properties are assessed at 35% of their market value, which is Ohio's statutory assessment ratio. If your home's market value is $97,600 (the county median), at Ohio's 35% assessment ratio your assessed value would be $34,160, resulting in approximately $896 in annual taxes at the county's effective rate of 0.92%. Ohio counties conduct a full sexennial reappraisal every six years and a triennial update at the three-year midpoint to ensure valuations reflect current market conditions.

The Appeal Process

Appeals are heard by the Board of Revision. After filing your appeal, you will receive written notice of your hearing date at least 10 days in advance. The hearing is conducted before the Adams County Board of Revision, which consists of the County Auditor, County Treasurer, and President of the Board of Commissioners. The burden of proof is on the complainant (property owner) to demonstrate that the assessed value is incorrect.

Step 1: Review your property assessment notice received in spring and compare your assessed value to similar properties in your neighborhood using the county's online property search tool at https://adamscountyauditor.org.

Step 2: Gather supporting evidence including recent comparable sales data (within the last 3 years), a professional appraisal dated near January 1 of the tax year, photographs documenting property condition issues, or repair estimates for deferred maintenance.

Step 3: Complete DTE Form 1 (Complaint Against the Valuation of Real Property) available from the Adams County Auditor's website or office, providing your opinion of full market value before the 35% assessment ratio is applied.

Step 4: File your completed complaint with the Adams County Board of Revision between January 1 and March 31, 2026, ensuring it is received or postmarked by the March 31 deadline. Include all supporting documentation with your complaint.

Step 5: Attend the hearing before the Adams County Board of Revision when scheduled (you will receive written notice at least 10 days in advance), present your evidence professionally, and explain why your requested value reflects fair market conditions.

Step 6: If dissatisfied with the Board of Revision's decision, you may appeal to the Ohio Board of Tax Appeals within 30 days of the decision letter, or pursue further legal remedies through the court system.

Required form: DTE Form 1 (Complaint Against the Valuation of Real Property)

Filing Methods

mail:Adams County Board of Revision, 110 West Main Street, Room 104, West Union, OH 45693

in-person:Adams County Auditor's Office, 110 West Main Street, Room 104, West Union, OH 45693

phone:Call(937) 544-2364 to request forms and filing information

Evidence to Bring

Recent comparable sales data from similar properties in your area (within the last 3 years)Professional appraisal report dated near January 1 of the tax yearPhotographs documenting property condition issues or defectsRepair estimates for deferred maintenance or structural problemsDocumentation of factors negatively impacting property value

Adams County Assessor Contact

Adams County Auditor's Office

Phone: ((937) 544-2364

Address: 110 West Main Street, Room 105, West Union, OH 45693

Website: https://adamscountyauditor.org/

Hours: Monday - Friday, 8:00 AM - 4:00 PM

Tax Exemptions in Adams County

Homestead Exemption

$25,000 reduction in market value (amount indexed annually for inflation, currently $29,000 for 2026)

Provides property tax relief for senior citizens aged 65 and older, disabled persons, and surviving spouses by reducing the taxable value of their primary residence.

Eligibility: Must be at least 65 years old or permanently and totally disabled, own and occupy the home as principal residence, and meet income requirements (Ohio Adjusted Gross Income must be $41,000 or less for tax year 2026 based on 2025 return). No income limit for those who received the exemption in 2013.Deadline: December 31 annually

Disabled Veterans Enhanced Homestead Exemption

$52,300 reduction in market value (indexed annually for inflation)

Provides enhanced property tax relief for qualifying disabled veterans by exempting a larger portion of their home's value from taxation.

Eligibility: Must be a veteran of the Armed Forces (including Reserves and National Guard) discharged under honorable conditions with a 100% disability rating for service-connected disability or combination of service-connected disabilities. Must own and occupy the property as primary residence. No income limit required.Deadline: December 31 annually

Owner-Occupancy Tax Reduction

2.5% reduction on qualified levies

Provides an automatic 2.5% reduction on property tax bills for homeowners who occupy their property as their primary residence.

Eligibility: Must own and occupy the home as principal place of residence as of January 1. A homeowner and spouse may receive this reduction on only one home in Ohio.Deadline: Applied automatically when filing conveyance forms or can be applied for using DTE Form 105C

Official Resources

Adams County Auditor Website →

Official county auditor website with property search tools, assessment information, and downloadable forms for appeals and exemptions.

Adams County Board of Revision Information →

Information about the Board of Revision, including contact details and the property tax appeal process.

Ohio Department of Taxation - Real Property →

State resource with forms, instructions, and guidance on property tax appeals and exemptions throughout Ohio.

Adams County Property Tax Forms →

Download DTE Form 1 for property tax appeals, homestead exemption applications, and other property tax-related forms.

Check Your Adams County Assessment

Enter your address to see if your Adams County property is overassessed.

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Frequently Asked Questions

What is the deadline to appeal my property taxes in Adams County for 2026?

The deadline to appeal your property taxes in Adams County is March 31, 2026, for tax year 2025 assessments. Your complaint must be filed with the Adams County Board of Revision between January 1 and March 31, 2026, and must be received or postmarked by March 31. Late filings are not accepted under Ohio law, so it's critical to file well before the deadline. Property owners can generally only file one complaint per triennial period unless specific statutory exceptions apply, such as recent property damage or changes not reflected in the assessment.

How do I file a property tax appeal in Adams County?

To file a property tax appeal in Adams County, you must complete DTE Form 1 (Complaint Against the Valuation of Real Property) and submit it to the Adams County Board of Revision at 110 West Main Street, Room 104, West Union, OH 45693. You can obtain the form from the Adams County Auditor's website at https://adamscountyauditor.org or by calling(937) 544-2364. Include all supporting evidence such as comparable sales data, appraisal reports, and photographs with your complaint. You can file by mail or in person, but ensure your complaint is received or postmarked by the March 31 deadline.

What is the homestead exemption worth in Adams County?

The homestead exemption in Adams County reduces the taxable market value of your home by $29,000 for tax year 2026 (this amount is indexed annually for inflation). For a typical Adams County home valued at $97,600, this exemption would reduce your taxable value by approximately 30%, resulting in annual tax savings of approximately $260. To qualify, you must be at least 65 years old or permanently disabled, own and occupy the property as your primary residence, and have an Ohio Adjusted Gross Income of $41,000 or less for tax year 2026. Disabled veterans with 100% service-connected disability qualify for an enhanced exemption of $52,300 with no income limit.

What happens at a Board of Revision hearing in Adams County?

At a Board of Revision hearing in Adams County, you will present your case before a three-member panel consisting of the County Auditor, County Treasurer, and President of the Board of Commissioners. You will receive written notice of your hearing date at least 10 days in advance. During the hearing, you bear the burden of proof to demonstrate that your property's assessed value is incorrect. You should present your evidence professionally, including comparable sales data, appraisal reports, photographs, and any other documentation supporting your requested value. The Board has the authority to dismiss your complaint, increase the value, decrease the value, or make no change based on the evidence presented.

How much can I save by appealing my property taxes in Adams County?

The amount you can save by appealing your property taxes in Adams County depends on how much your assessed value is reduced. With Adams County's effective tax rate of 0.92%, every $10,000 reduction in market value saves you approximately $32 annually in property taxes (after applying the 35% assessment ratio). For example, if you successfully reduce your home's assessed value from $100,000 to $80,000, you would save approximately $64 per year. While Adams County already has relatively low tax rates compared to other Ohio counties, a successful appeal can still provide meaningful savings, especially if your property was overvalued compared to similar homes in your neighborhood.

What evidence do I need for an Adams County property tax appeal?

For a successful property tax appeal in Adams County, you need strong supporting evidence including recent comparable sales data from similar properties in your neighborhood sold within the last three years, a professional appraisal report dated near January 1 of the tax year, and photographs documenting any property condition issues or defects. You should also include repair estimates for any deferred maintenance, documentation of structural problems, and any other factors that negatively impact your property's market value. Simply stating that your value is too high without supporting documentation will make it difficult to justify a reduction. The more organized and comprehensive your evidence, the better your chances of success before the Board of Revision.

When does Adams County reassess property values?

Adams County conducts a full sexennial reappraisal every six years, with the most recent reappraisal occurring for tax year 2025. The county also performs a triennial update at the three-year midpoint between full reappraisals to adjust property values based on market trends. According to the Ohio Department of Taxation's schedule, Adams County underwent a sexennial reappraisal in 2022 (for tax year 2022), and will have a triennial update in 2025 (for tax year 2025). Assessment notices are typically mailed in the spring, reaching property owners by mid-March to mid-April. Property values are established as of January 1 of the tax year, and taxes based on those values are paid the following year.

Can I appeal my Adams County property taxes if I disagree with the Board of Revision's decision?

Yes, if you disagree with the Adams County Board of Revision's decision on your property tax appeal, you have the right to file a further appeal with the Ohio Board of Tax Appeals within 30 days of receiving the decision letter. The Ohio Board of Tax Appeals is a state-level administrative body that provides an independent review of Board of Revision decisions. If you are still dissatisfied after the Ohio Board of Tax Appeals ruling, you may pursue additional legal remedies through the court system. It's important to note that strict filing deadlines apply at each level of appeal, and you should consider consulting with a property tax attorney or professional for complex cases or high-value properties.

For state-wide appeal information including Ohio's assessment ratio and deadlines, see our Ohio Property Tax Appeal Guide →

Considering professional help with your appeal? Compare pricing, coverage, and pros/cons in our Best Property Tax Appeal Services (2026) or browse side-by-side service comparisons →

More Ohio Counties

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← All Ohio property tax appeal info

Sources: https://adamscountyauditor.org/ | http://www.tax-rates.org/ohio/adams_county_property_tax | https://www.adamscountyauditor.org/site-links/board-of-revision/ | https://www.adamscountyauditor.org/site-links/homestead-exemption/ | https://sdglegal.net/ohio-property-tax-deadline-2025/ | https://en.wikipedia.org/wiki/Adams_County,_Ohio

Last verified: 2026-04-03