Delaware County Property Tax Appeal — Ohio

Rob Hartley·Updated March 5, 2026

Delaware County is located in central Ohio, just north of Columbus, with Delaware as the county seat. The county comprises three full cities (Delaware, Powell, and Sunbury) plus portions of Columbus, Dublin, and Westerville. With a population of approximately 221,000 and a median household income of $130,088, it ranks as one of Ohio's wealthiest counties. Property tax appeals are particularly important here due to the county's significantly higher-than-average tax burden—the median annual property tax bill of $6,896 is 221% above the Ohio average and 259% above the national median. The county's effective tax rate of 1.64% exceeds both the national median of 0.99% and is among the highest in Ohio.

Notable cities: Delaware, Powell, Sunbury, Dublin, Westerville

Median Home

$419,500

Tax Rate

1.64%

Annual Tax

$6,896

Population

221,160

2026 Appeal Deadline: March 31, 2026

For tax year 2025, complaints must be filed with the Board of Revision by March 31, 2026. Complaints postmarked on or before March 31, 2026 will be accepted. Late filings are not accepted, and no prior years will be considered.

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

How Delaware County Assesses Property

35%of market value

Assessed by: Delaware County Auditor's Office

Assessment cycle: triennial

Notices typically mailed: Spring (typically mid-April)

In Delaware County, properties are assessed at 35% of their market value, as required by Ohio law. For example, if your home's market value is $419,500 (the county median), your assessed value would be $146,825 ($419,500 × 0.35). At the county's effective tax rate of 1.64%, this would result in approximately $6,876 in annual property taxes. Delaware County conducts a full sexennial reappraisal every six years, with a triennial update at the three-year midpoint to adjust values based on market trends.

The Appeal Process

Appeals are heard by the Board of Revision. The Delaware County Board of Revision consists of three members: the County Auditor, a County Commissioner, and the County Treasurer (or their representatives). Hearings focus on property valuation as of January 1 of the tax year. All hearing notices and decisions are sent via email (if provided on the complaint form) and followed up by USPS. Property owners should be fully prepared with evidence at the hearing, as continuances are not granted.

Obtain the DTE-1 complaint form from the Delaware County Auditor's website at https://auditor.co.delaware.oh.us/auditor-forms/ or request a copy by calling (740) 833-2900

Complete the complaint form with your property information, contact details (including email on Line 4), and the value you believe is correct based on comparable sales and market evidence

File your completed complaint with the Board of Revision by mail (postmarked by March 31, 2026) or in person at 145 N Union St, 1st floor, Delaware, Ohio 43015

Prepare your evidence including comparable property sales, photographs of your property showing condition issues, recent appraisals, and repair estimates for any defects

Attend your Board of Revision hearing when notified via email and USPS (continuances are not granted, and failure to appear means the Board will rely only on submitted evidence)

Receive the Board's decision by certified mail within 30 days of the hearing, which will include instructions for further appeal rights

If dissatisfied with the Board of Revision decision, appeal to the Ohio Board of Tax Appeals (form DTE-4) or Delaware County Court of Common Pleas within 30 days of the decision letter date

Required form: DTE-1 (Complaint Against the Valuation of Real Property) or DTE-2 (Complaint Against the Assessment of Real Property Other than Market Value)

Filing Methods

mail:Mail to: Board of Revision, 145 N Union St, 1st floor, Delaware, Ohio 43015 (must be postmarked by March 31, 2026)

in-person:Deliver to: 145 N Union St, 1st floor, Delaware, Ohio 43015

online:Forms available at https://auditor.co.delaware.oh.us/auditor-forms/

Evidence to Bring

Comparable sales data from similar properties in your neighborhoodPhotographs showing property condition, defects, or needed repairsRecent professional appraisal reportsRepair estimates or contractor quotes for property issuesDocumentation of property characteristics that may reduce value

Delaware County Assessor Contact

Delaware County Auditor's Office

Phone: (740) 833-2900

Address: 145 N. Union Street, 1st Floor, Delaware, OH 43015

Website: https://auditor.co.delaware.oh.us/

Online Portal: https://auditor.co.delaware.oh.us/board-of-revision/

Hours: Monday-Friday, 8:00 AM - 5:00 PM

Tax Exemptions in Delaware County

Homestead Exemption (Senior and Disabled)

$26,200 market value exemption

Reduces the taxable value of your home by exempting the first $26,200 of market value from taxation, resulting in lower annual property taxes.

Eligibility: Homeowners age 65 or older by December 31 of the application year, or permanently and totally disabled persons, who own and occupy the home as their primary residence. Income limits apply: Modified Adjusted Gross Income (MAGI) must not exceed $40,000 for tax year 2025 (based on 2024 Ohio tax return) or $41,000 for tax year 2026.Deadline: December 31 of the application year

Disabled Veterans Enhanced Homestead Exemption

$52,300 market value exemption (annually adjusted for inflation)

Provides a larger exemption for qualifying disabled veterans, reducing the taxable value by exempting the first $52,300 of market value.

Eligibility: Veterans with 100% service-connected disability rating or individual unemployability determination who own and occupy the home as their primary residence. No income limit applies.Deadline: December 31 of the application year

Surviving Spouse Homestead Exemption

$26,200 market value exemption

Available to surviving spouses of persons who received the homestead exemption at the time of death.

Eligibility: Surviving spouse must have been at least 59 years old at the time of the decedent's death and continue to occupy the home as primary residence.Deadline: December 31 of the application year

Owner-Occupancy Credit

Varies by property; calculated as percentage reduction

Provides a tax reduction for homeowners who occupy their property as their primary residence.

Eligibility: Homeowners who occupy the property as their primary residence as of January 1 of the tax year.Deadline: Contact Auditor's office for application requirements

Official Resources

Delaware County Auditor's Official Website →

Access property records, tax estimators, assessment information, and downloadable appeal forms directly from the county auditor's office.

Delaware County Board of Revision Information →

Official information about filing appeals with the Board of Revision, including forms, deadlines, and hearing procedures.

Delaware County Property Search and GIS →

Search property values, view assessment history, access tax records, and review property characteristics for any parcel in Delaware County.

Ohio Department of Taxation - Property Tax Resources →

State-level property tax information, exemption guidelines, statewide forms, and resources for Ohio property owners.

Check Your Delaware County Assessment

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Frequently Asked Questions

What is the deadline to file a property tax appeal in Delaware County for 2025 assessments?

The deadline to file a property tax appeal with the Delaware County Board of Revision for tax year 2025 is March 31, 2026. Your complaint must be postmarked by this date or delivered in person to 145 N Union St, 1st floor, Delaware, Ohio 43015. Late filings are not accepted under Ohio law, and the Board only has jurisdiction for the current tax year, so no prior years will be considered. It's critical to gather your evidence and file before this deadline passes, as you will lose your right to challenge your 2025 assessment once March 31, 2026 has passed.

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

To file an appeal in Delaware County, first obtain form DTE-1 (Complaint Against the Valuation of Real Property) from the Auditor's website at https://auditor.co.delaware.oh.us/auditor-forms/ or by calling (740) 833-2900. Complete the form with your property information and be sure to include your email address on Line 4 so the Board can send you hearing notices electronically. File your completed complaint by mail to 145 N Union St, 1st floor, Delaware, Ohio 43015 (postmarked by March 31, 2026) or deliver it in person to the same address. You'll receive a hearing notice via email and USPS mail with the date and time of your Board of Revision hearing.

What is the homestead exemption worth in Delaware County?

The standard homestead exemption in Delaware County exempts $26,200 of your home's market value from taxation. For a home valued at $419,500 (the county median), this exemption would reduce your assessed value from $146,825 to $137,755 (after applying Ohio's 35% assessment ratio), saving approximately $431 annually at the county's 1.64% effective tax rate. Disabled veterans qualify for an enhanced exemption of $52,300 in market value, resulting in even greater savings. The exemption is portable, meaning if you move to another Ohio property while already receiving the exemption, you can continue receiving it at your new residence without meeting the income test again.

What happens at a Delaware County Board of Revision hearing?

At your Board of Revision hearing, you will present your case to a three-member panel consisting of the County Auditor, a County Commissioner, and the County Treasurer (or their representatives). You should bring all evidence supporting your valuation claim, including comparable sales data, photographs showing property condition, recent appraisals, and repair estimates. The hearing is your opportunity to explain why your property's assessed value is too high. Continuances are not granted simply because parties aren't ready, so thorough preparation is essential. If you fail to appear, the Board will make its decision based solely on whatever evidence you've already submitted. After the hearing, you'll receive a decision letter by certified mail, which will be held for 30 days pending any appeals.

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

The potential savings from a successful property tax appeal in Delaware County depends on how much you can reduce your assessed value. With the county's effective tax rate of 1.64%, every $10,000 reduction in your property's market value saves approximately $57 annually in property taxes (after accounting for Ohio's 35% assessment ratio). For example, if you successfully argue your home's value should be $380,000 instead of $420,000, you would save approximately $230 per year. Given Delaware County's high property values and tax rates—the median tax bill of $6,896 is 259% above the national average—even a modest percentage reduction can result in significant savings that compound year after year until the next reappraisal.

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

To support your Delaware County property tax appeal, you need compelling evidence that your property's market value is lower than the assessed value. The most critical evidence is comparable sales data—recent sales of similar properties in your neighborhood that sold for less than your assessed value. You should also provide photographs documenting any property defects, needed repairs, or condition issues that reduce value. Recent professional appraisals carry significant weight with the Board of Revision. Additionally, bring contractor estimates for any repairs or renovations needed, documentation of property damage, or information about negative factors affecting your property such as drainage problems, road noise, or proximity to undesirable features. The Board focuses solely on property valuation as of January 1 of the tax year, so all evidence should relate to value on that date.

Can I appeal to a higher authority if the Delaware County Board of Revision denies my appeal?

Yes, if you're dissatisfied with the Board of Revision's decision, you have two appeal options: you can appeal to the Ohio Board of Tax Appeals or to the Delaware County Court of Common Pleas. You must file your appeal within 30 days of the date on the Board of Revision's decision letter. To appeal to the Ohio Board of Tax Appeals, you'll need to complete form DTE-4, which is available from the Ohio Board of Tax Appeals or through a link on the Delaware County Auditor's website. These higher-level appeals involve more formal legal proceedings, and many property owners choose to hire an attorney for representation at this stage. All Board of Revision decisions are held for 30 days pending the possibility of an appeal before any value changes take effect.

When will I receive my property tax assessment notice in Delaware County?

In Delaware County, property tax assessment notices are typically mailed in the spring, with most notices reaching property owners by mid-April. The notice will include both your property's market value and assessed value (which is 35% of market value under Ohio law), along with an estimate of your property tax bill. Assessment values are established as of January 1 of each tax year. Delaware County follows a triennial assessment cycle, meaning full sexennial reappraisals occur every six years (most recently in 2023, next in 2029/2030), with triennial updates at the three-year midpoint to adjust values based on market trends. Even in years without countywide reappraisals, your assessment may change due to new construction, property improvements, or damage. Property owners should carefully review their assessment notices when received, as the appeal deadline of March 31 of the following year allows limited time to gather evidence and file an appeal.

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 →

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← All Ohio property tax appeal info

Sources: https://auditor.co.delaware.oh.us/board-of-revision/ | https://co.delaware.oh.us/2025/12/30/property-tax-bills-ready-after-jan-1/ | https://plainpropertytax.com/counties/delaware-oh | https://auditor.co.delaware.oh.us/homestead/ | https://co.delaware.oh.us/aboutus/

Last verified: 2026-03-05