AppealDesk

Brown County Property Tax Appeal — Ohio

Rob HartleyRob Hartley·Updated April 3, 2026

Brown County is located in southwestern Ohio with Georgetown serving as the county seat. The county has a population of approximately 43,676 residents and encompasses 35,315 taxable parcels across its 493 square miles. Brown County's median home value of $124,100 is notably below both state and national averages, making it one of Ohio's more affordable counties. The county's effective property tax rate of 0.95% is significantly lower than the Ohio state median of 1.80%, and the median annual property tax bill of $1,177 is well below the national median of $2,400, ranking Brown County 61st among Ohio's 88 counties.

Notable cities: Georgetown, Mount Orab, Ripley, Lake Waynoka

Median Home

$124,100

Tax Rate

0.95%

Annual Tax

$1,177

Population

43,676

2026 Appeal Deadline: March 31, 2026

To appeal your 2025 property valuation (taxes payable in 2026), you must file with the Brown County Board of Revision between January 1 and March 31, 2026. Complaints must be received or postmarked by March 31. Late filings are not accepted. Ohio property taxes are paid in arrears, meaning the March 31, 2026 deadline applies to values set as of January 1, 2025.

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

How Brown County Assesses Property

35%of market value

Assessed by: Brown County Auditor's Office

Assessment cycle: Sexennial reappraisal with triennial update

Notices typically mailed: Spring (mid-April to mid-May)

In Brown County, property taxes are calculated based on assessed value, which is 35% of the property's market value as determined by the County Auditor. For example, if your home's market value is $124,100 (the county median), at Ohio's 35% assessment ratio your assessed value would be $43,435, resulting in approximately $1,177 in annual taxes at the county's effective rate of 0.95%. This two-step calculation means homeowners are taxed on a fraction of their home's full market value.

The Appeal Process

Appeals are heard by the Board of Revision. The Brown County Board of Revision consists of three members: the County Auditor, County Treasurer, and a County Commissioner (or their designees). Hearings are quasi-judicial proceedings where you present evidence supporting your requested value. You will be sworn in as a witness, present your case, and may be questioned by board members or opposing counsel if the school district joins the case. The board weighs all submitted evidence to determine fair market value.

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Step 1: Review your property assessment notice received in spring (April-May) and compare your property's market value to similar homes that recently sold in your neighborhood. Visit https://realestatehttps://.browncountyauditor.org/ to search comparable properties.

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Step 2: Gather evidence to support your appeal, including recent comparable sales (within the last 3 years), professional appraisal reports dated near January 1 of the tax year, photographs showing property condition issues, repair estimates for deferred maintenance, or documentation of factors negatively affecting your property value.

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Step 3: Complete DTE Form 1 (Complaint Against the Valuation of Real Property) available on the Brown County Auditor's website. Provide your opinion of the property's true market value, explain your reasoning in detail, and attach all supporting documentation. The form must be signed under penalty of perjury.

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Step 4: File your completed form and evidence with the Brown County Board of Revision between January 1 and March 31, 2026. Submit via SmartFile online portal, mail (must be postmarked by March 31), in-person delivery, or email. Keep copies of all materials for your records.

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Step 5: Attend your Board of Revision hearing after receiving written notice at least 10 days in advance. Present your evidence to the three-member board (County Auditor, County Treasurer, and Board of County Commissioners representative). Be prepared to answer questions and provide testimony. Hearings typically last 10-20 minutes.

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Step 6: Receive the Board's written decision within several weeks. If approved, your property value will be adjusted and you may receive a tax refund or credit. If denied, you have 30 days from the decision date to appeal to the Ohio Board of Tax Appeals or Brown County Court of Common Pleas using DTE Form 4.

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

Filing Methods

online:Submit through the Brown County Auditor's SmartFile system at https://auditorhttps://.bcohio.gov/real_estate/real_estate/board_of_revision/
mail:Mail to: Brown County Auditor, Board of Revision, 800 Mt. Orab Pike, Suite 181, Georgetown, OH 45121
in-person:Deliver to the Brown County Auditor's Office, 800 Mt. Orab Pike, Suite 181, Georgetown, OH 45121, during office hours (Monday-Friday, 7:30 AM - 4:00 PM)
email:Email to the Auditor's Office at jhall@https://browncountyauditor.org (verify acceptance of electronic filings before using this method)

Evidence to Bring

Recent comparable sales within 3 years showing similar properties sold for lessProfessional appraisal report dated near January 1 of the tax yearPhotographs documenting property condition issues, damage, or deferred maintenanceContractor estimates for needed repairsMarket analysis from a licensed real estate agentDocumentation of property-specific factors reducing value (flooding, access issues, environmental concerns)

Brown County Assessor Contact

Brown County Auditor's Office

Phone: ((937) 378-6398

Address: 800 Mt. Orab Pike, Suite 181, Georgetown, OH 45121

Website: https://realestatehttps://.browncountyauditor.org/

Online Portal: https://auditorhttps://.bcohio.gov/real_estate/real_estate/board_of_revision/

Hours: Monday-Friday, 7:30 AM - 4:00 PM

Tax Exemptions in Brown County

Homestead Exemption (Seniors & Disabled)

$29,000 reduction in taxable value

Reduces property taxes for qualifying senior citizens, totally and permanently disabled persons, and surviving spouses by exempting the first $29,000 of the home's market value from taxation.

Eligibility: Age 65+ OR totally/permanently disabled OR surviving spouse of qualified homeowner. Must own and occupy as primary residence on January 1. Income limit: $41,000 or less Ohio Adjusted Gross Income for tax year 2026 (based on 2025 return). No income limit for those who received exemption in 2013.Deadline: December 31 of the application year

Enhanced Homestead Exemption (100% Disabled Veterans)

$58,000 reduction in taxable value for tax year 2026 (adjusted annually for inflation)

Provides enhanced property tax relief for veterans with a 100% service-connected disability rating or compensation based on individual unemployability. This exemption doubles the standard homestead benefit.

Eligibility: Veterans with 100% VA disability rating OR 100% rating based on individual unemployability. Must own and occupy as primary residence. No income limit. Surviving spouses also qualify. Ohio Senate Bill 92 provides total exemption beginning tax year 2025.Deadline: December 31 of the application year

Surviving Spouse of Public Service Officer

$52,300 reduction in taxable value (adjusted annually)

Full homestead exemption for surviving spouses of police officers, firefighters, or other public service officers killed in the line of duty.

Eligibility: Surviving spouse of public service officer killed in line of duty. Must own and occupy as primary residence. No income limit.Deadline: December 31 of the application year

Owner Occupancy Credit

2.5% reduction on tax bill

A 2.5% property tax rollback automatically applied to all owner-occupied primary residences in Ohio.

Eligibility: All homeowners occupying their property as a primary residence. Applied automatically, no application required.Deadline: Automatic - no application needed

Official Resources

Brown County Auditor Real Estate Search →

Official property search tool to look up assessments, tax bills, ownership records, and property details by address or parcel number.

Brown County Board of Revision Filing Portal →

Online filing system (SmartFile) for submitting property tax appeals and accessing Board of Revision forms and procedures.

Ohio Department of Taxation - Property Tax Forms →

Official state resource for downloadable property tax forms including DTE Form 1 (appeal complaint), DTE Form 4 (notice of appeal), and homestead exemption applications.

Brown County Auditor Homestead Exemption Information →

Complete information on homestead exemption eligibility, application procedures, income limits, and forms for seniors, disabled persons, and veterans.

Check Your Brown County Assessment

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Frequently Asked Questions

What is the deadline to appeal my property taxes in Brown County for 2026?
The deadline to appeal your Brown County property assessment is March 31, 2026. This applies to property values established as of January 1, 2025, which determine taxes payable in 2026. You must file your appeal with the Brown County Board of Revision between January 1 and March 31, 2026. Complaints submitted by mail must be postmarked no later than March 31. Late filings are not accepted under Ohio law, so it's critical to submit your appeal well before the deadline to avoid any issues.
How much can I save by appealing my property taxes in Brown County?
Savings from a successful property tax appeal in Brown County depend on how much your assessed value is reduced. For example, if the Board of Revision reduces your home's market value from $150,000 to $125,000, your assessed value drops from $52,500 to $43,750 (at the 35% assessment ratio). At Brown County's effective rate of 0.95%, this would save approximately $83 per year. Over a three-year period until the next valuation cycle, that's nearly $250 in savings. Properties with larger overvaluations can see even more significant reductions, potentially saving hundreds of dollars annually.
What evidence do I need to win a property tax appeal in Brown County?
To win your Brown County property tax appeal, you need compelling evidence that your property is overvalued compared to its true market value. The most effective evidence includes recent comparable sales from the past three years showing similar homes sold for less than your assessed value, a professional appraisal dated near January 1 of the tax year, and photographs documenting condition issues or deferred maintenance. Repair estimates from licensed contractors, documentation of property defects, and market analyses from real estate professionals also strengthen your case. Simply stating your property is overvalued without supporting documentation will not justify a change.
How does Brown County calculate my property's assessed value?
Brown County calculates your property's assessed value by first determining the market value through the County Auditor's appraisal process, then multiplying that market value by Ohio's 35% assessment ratio. For instance, if your home has a market value of $124,100 (the county median), your assessed value would be $43,435. Your actual property tax bill is then calculated by applying local tax rates (mills) to this assessed value. The county conducts a full sexennial reappraisal every six years with a triennial update at the three-year midpoint to keep values current with market conditions.
Can I appeal my Brown County property taxes online?
Yes, Brown County allows property owners to file property tax appeals online through the County Auditor's SmartFile system. You can access the online filing portal through the Brown County Board of Revision page on the Auditor's website. You'll need to complete DTE Form 1 (Complaint Against the Valuation of Real Property) and upload supporting documentation such as comparable sales, appraisals, and photographs. Alternatively, you can file by mail to 800 Mt. Orab Pike, Suite 181, Georgetown, OH 45121, or deliver your appeal in person during office hours. All filing methods must be completed by the March 31 deadline.
What is the homestead exemption worth in Brown County?
In Brown County, the standard homestead exemption reduces your property's taxable value by $29,000 for qualifying seniors (age 65+), disabled persons, and surviving spouses with incomes at or below $41,000. For example, if your home is valued at $124,100, the exemption effectively taxes it as if worth $95,100, saving approximately $275 annually at the 0.95% effective rate. Disabled veterans with 100% VA disability ratings qualify for an enhanced exemption of $58,000 for tax year 2026, with no income restrictions. This enhanced benefit can save approximately $540 per year. Applications must be filed with the Brown County Auditor by December 31.
What happens at a Board of Revision hearing in Brown County?
At your Brown County Board of Revision hearing, you will present your case before a three-member panel consisting of the County Auditor, County Treasurer, and a County Commissioner (or their designees). You'll receive written notice at least 10 days before your scheduled hearing date. During the hearing, which typically lasts 10-20 minutes, you'll be sworn in as a witness and present all evidence supporting your requested property value, including comparable sales, appraisals, and photographs. Board members may question you about your evidence, and the school district's representative may also participate. After reviewing all testimony and documentation, the board will issue a written decision determining your property's fair market value.
When does Brown County reappraise property values?
Brown County conducts property reappraisals on Ohio's mandated schedule, which includes a full sexennial reappraisal every six years and a triennial update every three years between full reappraisals. According to the state schedule, Brown County's last sexennial reappraisal was in 2024, with the next triennial update coming in 2027 and the following full reappraisal in 2030. During a sexennial reappraisal, county appraisers physically view and assess every property in the county. During triennial updates, values are adjusted using market trends and sales data rather than individual property visits. Property owners receive assessment notices in the spring (April-May) following each valuation year.

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://realestatehttps://.browncountyauditor.org/ | https://auditorhttps://.bcohio.gov/real_estate/real_estate/board_of_revision/ | https://tax.ohio.gov/forms/real_property | https://browncountyohio.gov/index.php/auditor47 | https://treasurerbrowncounty.com/ | https://sdglegal.net/ohio-property-tax-deadline-2025/

Last verified: 2026-04-03