Carroll County Property Tax Appeal — Ohio

Rob Hartley·Updated April 3, 2026

Carroll County is a small rural county in eastern Ohio with a population of approximately 26,721 as of 2020. The county seat is Carrollton, while Minerva is the largest village. Carroll County is part of the Canton-Massillon Metropolitan Statistical Area. With a median annual property tax bill of $1,104 on homes valued at $110,300, Carroll County's property tax burden is significantly lower than the national median of $2,400, making it one of Ohio's more affordable counties for homeowners. The effective tax rate of 1.00% is below the state average of 1.36%.

Notable cities: Carrollton, Minerva, Malvern, Dellroy, Leesville

Median Home

$110,300

Tax Rate

1.00%

Annual Tax

$1,104

Population

26,721

2026 Appeal Deadline: March 31, 2026

Ohio property tax appeals for the 2025 tax year (payable in 2026) must be filed by March 31, 2026. The complaint must be received or postmarked by this date. Late filings are not accepted. Property owners generally can file once every three years unless there are exceptional circumstances such as a recent sale or significant property changes.

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

How Carroll County Assesses Property

35%of market value

Assessed by: Carroll County Auditor's Office

Assessment cycle: sexennial

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

In Carroll County, Ohio law requires properties to be assessed at 35% of their fair market value. This assessed value is then multiplied by the local tax rate to determine your annual property tax bill. For example: If your home's market value is $110,300 (the county median), at Ohio's 35% assessment ratio your assessed value would be $38,605, resulting in approximately $1,104 in annual taxes at the county's effective rate of 1.00%.

The Appeal Process

Appeals are heard by the Board of Revision. The Carroll County Board of Revision consists of the County Auditor, County Treasurer, and a member of the Board of County Commissioners (or their representatives). Hearings typically last 15-20 minutes and focus on property value, not tax rates. You'll present your evidence and testimony, and the Auditor's appraisal staff will also present their findings.

Step 1: Review your property assessment notice received in spring and compare your property's market value to similar homes that have recently sold in your area using the Carroll County Auditor's property search tool.

Step 2: Gather supporting evidence including recent comparable sales data (preferably from the last 6-12 months), professional appraisals 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 Carroll County Auditor's website or office. Include your parcel number, current assessed value, your opinion of the correct market value, and detailed justification for the requested change.

Step 4: Submit your completed form with all supporting documentation to the Carroll County Board of Revision by March 31, 2026 either by mail (postmarked by deadline), in person, or by contacting the Auditor's office at(330) 627-2250.

Step 5: Attend your Board of Revision hearing after receiving written notice at least 10 days in advance. Present your evidence professionally and factually to the three-member board (County Auditor, County Treasurer, and County Commissioner representative).

Step 6: Receive the Board's written decision within several weeks after your hearing. If approved, your property value and taxes will be adjusted accordingly with possible refunds for overpayments.

Step 7: If denied or unsatisfied with the Board of Revision decision, you may appeal to the Ohio Board of Tax Appeals or Court of Common Pleas within 30 days of the decision letter date by filing DTE Form 4.

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

Filing Methods

mail:Mail completed DTE Form 1 to: Carroll County Auditor, Attn: Board of Revision, 119 South Lisbon Street, Suite 203, Carrollton, OH 44615

in-person:Submit in person at the Carroll County Auditor's Office, 119 South Lisbon Street, Suite 203, Carrollton, OH 44615. Office hours: Monday-Friday 8:00 AM - 4:00 PM (closed 12:00 PM - 1:00 PM)

phone:Call(330) 627-2250 to request forms or ask questions about the appeal process

Evidence to Bring

Recent comparable sales (similar properties sold within the last 6-12 months in your area)Professional appraisal report dated near January 1 of the tax yearPhotographs documenting property damage, condition issues, or deferred maintenanceRepair estimates or contractor quotes for structural problemsDocumentation of property characteristics that negatively impact value (flooding, proximity to commercial areas, etc.)

Carroll County Assessor Contact

Carroll County Auditor's Office

Phone: (330) 627-2250

Address: 119 South Lisbon Street, Suite 203, Carrollton, OH 44615

Website: https://www.carrollcountyauditor.us/

Hours: Monday-Friday 8:00 AM - 4:00 PM (closed daily 12:00 PM - 1:00 PM)

Tax Exemptions in Carroll County

Homestead Exemption (Senior and Disabled)

Up to $29,000 reduction in taxable market value

Reduces the taxable value of your home by shielding up to $29,000 of market value from taxation for eligible seniors age 65+ and totally disabled persons, potentially saving hundreds of dollars annually.

Eligibility: Homeowners age 65 or older (or turning 65 during the application year) OR totally and permanently disabled persons who own and occupy the property as their primary residence as of January 1. Income limit of $41,000 for tax years 2026 & 2027.Deadline: December 31 of the year for which exemption is sought (real property); first Monday in June of preceding year (manufactured/mobile homes)

Enhanced Homestead Exemption (Disabled Veterans)

Up to $58,000 reduction in taxable market value

Provides enhanced property tax relief for qualifying disabled veterans by exempting up to $58,000 of the home's market value from taxation, with no income restrictions.

Eligibility: Veterans with a 100% service-connected disability rating or receiving compensation based on individual unemployability. Must own and occupy the home as primary residence as of January 1. No income limit applies.Deadline: December 31 of the year for which exemption is sought

Owner Occupancy Credit

2.5% reduction (doubled from standard rate for 2025); scheduled to rise to 5.70% for tax year 2026, 8.92% for 2027, 12.15% for 2028, and 15.38% for 2029

Automatic tax reduction for homeowners who own and occupy their home as their principal residence. Carroll County Commissioners doubled this credit for tax year 2025 (payable 2026), providing additional property tax savings. The credit is scheduled to increase further in future years under Ohio House Bill 186.

Eligibility: Must own and occupy the home as principal place of residence (domicile) on January 1 of the tax year. This is where you are registered to vote and declare residency for income tax purposes.Deadline: Apply with the Carroll County Auditor's Office; download application at https://carrollcountyauditor.us

Non-Business Credit (10% Rollback)

Up to 10% reduction on eligible levies

Automatic reduction applied to residential and most agricultural properties, previously known as the 10% rollback. Note: This reduction no longer applies to new levies enacted after the August 2013 election.

Eligibility: Residential class properties and most agricultural properties automatically receive this credit. Does not apply to commercial or industrial properties.Deadline: Applied automatically; no application required

Official Resources

Carroll County Auditor Website →

Official website for property records, assessment information, tax calculations, and forms including the Owner Occupancy Credit application.

Ohio Department of Taxation - Real Property Tax →

State resource for property tax forms (DTE Forms 1, 4), homestead exemption information, and official guidance on Ohio's property tax system.

Carroll County Property Search →

Online tool to search property assessments by parcel number, owner name, or address to view current values, tax history, and property details.

Ohio Board of Tax Appeals →

State-level appeals board for property owners who wish to challenge Board of Revision decisions; includes electronic filing portal and appeal guidance.

Check Your Carroll County Assessment

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

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Frequently Asked Questions

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

The deadline to file a property tax appeal in Carroll County for the 2025 tax year is March 31, 2026. Your complaint must be received by the Carroll County Board of Revision or postmarked by this date. Ohio law does not accept late filings, so it's critical to submit your appeal well before the deadline. Generally, property owners can only file an appeal once every three years unless exceptional circumstances exist, such as a recent property sale or significant changes to the property.

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

To file a property tax appeal in Carroll County, you must complete DTE Form 1 (Complaint Against the Valuation of Real Property), which is available on the Carroll County Auditor's website or by calling(330) 627-2250. Include your parcel number, current assessed value, your opinion of the correct market value, and supporting evidence such as recent comparable sales, appraisals, or photos of property issues. Submit the completed form with documentation to the Carroll County Board of Revision at 119 South Lisbon Street, Suite 203, Carrollton, OH 44615 by mail or in person before March 31, 2026.

What is the homestead exemption worth in Carroll County?

Carroll County offers the Homestead Exemption which shields up to $29,000 of your home's market value from property taxation for eligible seniors (age 65+) and disabled persons, with an income limit of $41,000 for tax years 2026 and 2027. For a home valued at $110,300 (the county median), this exemption would reduce your taxable value by approximately 26%, potentially saving you $286 or more annually at the county's 1% effective tax rate. Disabled veterans with 100% service-connected disability can receive an enhanced exemption of up to $58,000 with no income restrictions.

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

The amount you can save by appealing your property taxes in Carroll County depends on how much your assessment is reduced. For example, if your home is valued at $150,000 and you successfully appeal to reduce it to $130,000, you would save approximately $200 annually at Carroll County's 1% effective tax rate. Statistics show that about 25% of homes in America are overassessed and pay an average of $1,346 too much annually. Even a modest reduction of $10,000 in market value would save roughly $100 per year, which compounds over time.

What evidence do I need for a successful Carroll County property tax appeal?

To succeed in a Carroll County property tax appeal, you need compelling evidence showing your home's market value is lower than the Auditor's assessment. The strongest evidence includes recent comparable sales (similar homes sold within the last 6-12 months in your neighborhood), a professional appraisal dated near January 1 of the tax year, and photographs documenting property damage or condition issues. You can also include repair estimates from licensed contractors, evidence of structural problems, or documentation of factors that negatively impact value such as flooding history or proximity to commercial development. The Board of Revision weighs all properly submitted evidence when determining fair market value.

When does Carroll County reassess property values?

Carroll County follows Ohio's mandated reappraisal schedule, conducting a full sexennial reappraisal every six years, most recently in 2025. During a full reappraisal, the Auditor's staff physically inspects properties and updates values based on current market conditions and comparable sales. Three years after each reappraisal, the county performs a triennial update, which adjusts values based on statistical market analysis without physical property inspections. Assessment notices are typically mailed in the spring (by mid-April) each year. Property values can also change outside this cycle due to new construction, demolition, property damage, or Board of Revision decisions.

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

At a Carroll County Board of Revision hearing, you will appear before a three-member panel consisting of the County Auditor, County Treasurer, and a County Commissioner representative. Hearings typically last 15-20 minutes and focus exclusively on your property's fair market value—not tax rates or bills. You'll have the opportunity to present your evidence (comparable sales, appraisals, photos) and explain why you believe the assessed value is incorrect. The Auditor's appraisal staff will also present their findings and defend their valuation. The Board evaluates all evidence and issues a written decision within several weeks, which can dismiss, reduce, increase, or leave your value unchanged.

Can I appeal a Carroll County Board of Revision decision if I disagree?

Yes, if you disagree with the Carroll County Board of Revision decision, you have the right to appeal to a higher authority within 30 days of the decision letter date. You can file DTE Form 4 (Notice of Appeal) with either the Ohio Board of Tax Appeals or the Carroll County Court of Common Pleas. You must also file a copy of the appeal notice with the Board of Revision within the same 30-day timeframe or your appeal may be dismissed. The Ohio Board of Tax Appeals can be reached at(614) 466-6700 or through their website at https://bta.ohio.gov for electronic filing.

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

Adams County (West Union)Allen County (Lima)Ashland County (Ashland)Ashtabula County (Jefferson)Athens County (Athens)Auglaize County (Wapakoneta)

← All Ohio property tax appeal info

Sources: https://www.carrollcountyauditor.us/ | https://www.tax-rates.org/ohio/carroll_county_property_tax | https://sdglegal.net/ohio-property-tax-deadline-2026/ | https://carrollcountyohio.us/agencies-and-departments/auditors-office/ | https://en.wikipedia.org/wiki/Carroll_County,_Ohio

Last verified: 2026-04-03