AppealDesk

Highland County Property Tax Appeal — Ohio

Rob HartleyRob Hartley·Updated April 3, 2026

Highland County is a rural county located in southwestern Ohio with its county seat in Hillsboro. As of the 2020 census, the county has a population of approximately 43,317 residents. Major population centers include Hillsboro (6,481), Greenfield, Leesburg, and Lynchburg. Property tax appeals are particularly important in Highland County because the median effective property tax rate of 1.23% is above the national median of 1.02%, meaning homeowners pay higher-than-average rates despite relatively affordable home values. With a median home value of $82,400 and median annual tax bill of $971, Highland County offers below-national-average property taxes in dollar terms but higher percentage rates.

Notable cities: Hillsboro, Greenfield, Leesburg, Lynchburg

Median Home

$82,400

Tax Rate

1.23%

Annual Tax

$971

Population

43,317

2026 Appeal Deadline: March 31, 2026

For Tax Year 2025 assessments, the appeal deadline is March 31, 2026. This is a firm deadline set by Ohio Revised Code with no extensions. Your complaint must either be received by the Board of Revision by this date or bear a United States Postal Service postmark of March 31, 2026 or earlier. Property owners can generally file only once every three years unless certain exceptions apply.

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

How Highland County Assesses Property

35%of market value

Assessed by: Highland County Auditor's Office

Assessment cycle: annual

Notices typically mailed: Spring (typically mid-April)

In Highland County, property taxes are calculated based on assessed value, which is 35% of the property's market value. For example, if your home's market value is $82,400 (the county median), at Ohio's 35% assessment ratio your assessed value would be $28,840. This assessed value is then multiplied by the local tax rate to determine your annual property tax bill, resulting in approximately $971 in annual taxes at the county's effective rate of 1.23%.

The Appeal Process

Appeals are heard by the Board of Revision. The Highland County Board of Revision consists of the County Auditor, County Treasurer, and President of the Board of Commissioners. Hearings typically last approximately 15 minutes and are quasi-judicial proceedings where the burden of proof falls on the property owner to justify a value change with evidence.

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Step 1: Review your property assessment notice received in mid-April and verify your current market value and assessed value on the Highland County Auditor's property search website at https://highlandcountyauditor.org.

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Step 2: Gather supporting evidence including recent comparable home sales in your neighborhood, a professional appraisal dated near January 1 of the tax year, photographs documenting property condition issues or damage, and contractor estimates for needed repairs.

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Step 3: Complete DTE Form 1 (Complaint Against the Valuation of Real Property) accurately with all required information including your opinion of fair market value, the auditor's current value, and the change you're requesting. The form requires notarization if filing by mail.

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Step 4: File your completed appeal with the Highland County Board of Revision by mail, fax, or in-person at 119 Governor Foraker Place, Hillsboro, OH 45133. Deadline is March 31, 2026 (must be received or postmarked by this date).

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Step 5: Attend your Board of Revision hearing after receiving notice at least 10 days in advance. Present your evidence and testimony to the three-member board consisting of the County Auditor, County Treasurer, and a County Commissioner. Hearings typically last 15 minutes.

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Step 6: Receive the Board's written decision by mail. If your appeal is denied or you disagree with the outcome, you have 30 days to file DTE Form 4 (Notice of Appeal) with either the Ohio Board of Tax Appeals or the Court of Common Pleas for further review.

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Step 7: If successful at the Board of Revision level, your property value will be reduced and you will receive a refund or credit for overpaid taxes once the appeal period expires.

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

Filing Methods

mail:Highland County Board of Revision, PO Box 822, Hillsboro, OH 45133. Must be postmarked by March 31, 2026.
in-person:Highland County Auditor's Office, 119 Governor Foraker Place, Hillsboro, OH 45133. Monday-Friday, business hours.
fax:Fax to(937) 393-3854. Call ahead to confirm acceptance.
phone:Call(937) 393-1915 to request forms or ask questions about the appeal process.

Evidence to Bring

Recent comparable sales of similar propertiesProfessional appraisal report dated near January 1Photographs showing property damage or condition issuesContractor estimates for needed repairsPurchase agreement if recently boughtDocumentation of property-specific factors affecting value

Highland County Assessor Contact

Highland County Auditor's Office

Phone: ((937) 393-1915

Address: 119 Governor Foraker Place, PO Box 822, Hillsboro, OH 45133

Website: https://highlandcountyauditor.org/

Hours: Monday-Friday, 8:30 AM to 4:00 PM

Tax Exemptions in Highland County

Homestead Exemption

$28,000 exemption from market value

Provides property tax relief for senior citizens (65+), permanently and totally disabled individuals, and surviving spouses of qualifying homeowners by exempting a portion of the home's market value from taxation.

Eligibility: Must occupy home as principal residence as of January 1, be age 65+ or permanently/totally disabled, and have modified adjusted gross income not exceeding $38,600 for tax year 2024 (increases to $40,000 for 2025). Surviving spouses age 59+ may also qualify.Deadline: December 31 of the year for which you're applying

Disabled Veterans Exemption

$29,000 exemption from market value (2025)

Property tax exemption for qualifying disabled veterans and surviving spouses of public service officers killed in the line of duty. Provides an exemption from the home's market value.

Eligibility: Service-connected disabled veterans with qualifying disability ratings or surviving spouses of public service officers killed in the line of duty. No income limit applies for disabled veterans.Deadline: December 31 annually

Owner Occupancy Reduction

2.5% reduction on tax bill

A 2.5% reduction on tax bills for owner-occupied residential properties in Ohio, automatically applied when homeowner occupies property as principal residence.

Eligibility: Must occupy the property as your principal residence. Automatically applied in most cases.Deadline: Ongoing - typically no separate application required

Official Resources

Highland County Auditor Website →

Official Highland County Auditor website for property searches, tax information, assessment data, forms, and Board of Revision information.

Highland County Property Search →

Search your property records, view current assessments, tax bills, parcel maps, and ownership information online.

Ohio Department of Taxation - Property Tax Forms →

Official state resource for property tax appeal forms including DTE Form 1, instructions, and guidance on the Ohio property tax system.

Highland County Homestead Exemption Information →

Details on homestead exemption eligibility, income limits, application process, and how to qualify for property tax relief in Highland County.

Check Your Highland County Assessment

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

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Frequently Asked Questions

What is the deadline to appeal my property taxes in Highland County for 2026?
The deadline to file a property tax appeal in Highland County is March 31, 2026 for Tax Year 2025 assessments. This is a firm deadline set by Ohio Revised Code with absolutely no extensions or exceptions allowed. Your complaint must either be received by the Highland County Board of Revision by this date or bear a United States Postal Service postmark of March 31, 2026 or earlier. Private courier postmarks like FedEx or UPS are not accepted. Property tax appeals are generally only accepted during the January 1 through March 31 window each year, and you can typically file only once every three years unless certain exceptions apply such as recent property sales or major changes.
How do I file a property tax appeal in Highland County?
To file a property tax appeal in Highland County, you must complete DTE Form 1 (Complaint Against the Valuation of Real Property) and submit it to the Highland County Board of Revision between January 1 and March 31, 2026. You can file by mailing the completed form to PO Box 822, Hillsboro, OH 45133, faxing it to(937) 393-3854, or delivering it in person to 119 Governor Foraker Place, Hillsboro, OH 45133 during business hours. The form requires notarization if filed by mail or fax. When filing, include supporting evidence such as recent comparable sales, a professional appraisal, photographs of property issues, or contractor repair estimates to strengthen your case.
What evidence do I need for a successful property tax appeal in Highland County?
To build a strong property tax appeal case in Highland County, you should gather multiple types of evidence. The most compelling evidence includes recent comparable sales of similar homes in your neighborhood that sold for less than your assessed value, a professional appraisal dated near January 1 of the tax year, photographs documenting structural damage or condition issues the assessor may not be aware of, and contractor estimates for necessary repairs. If you recently purchased your property, include the purchase agreement and closing statement. The burden of proof falls on you as the property owner to justify why your property's value should be reduced, so simply stating you disagree without documentation will not be sufficient for the Board of Revision.
What is the homestead exemption worth in Highland County?
The homestead exemption in Highland County provides a $28,000 exemption from your property's market value for qualifying senior citizens, disabled individuals, and surviving spouses. The actual dollar savings varies based on your local tax rate. For example, with Highland County's effective rate of 1.23%, a $28,000 market value exemption translates to approximately $344 in annual tax savings ($28,000 × 35% assessment ratio × 1.23% rate). To qualify, you must be age 65 or older or permanently and totally disabled, occupy the home as your principal residence as of January 1, and have a modified adjusted gross income not exceeding $38,600 for tax year 2024 (increasing to $40,000 for 2025). Applications must be filed with the Highland County Auditor's Office by December 31 of the year for which you're applying.
What happens at a Board of Revision hearing in Highland County?
At a Highland County Board of Revision hearing, you will present your case to a three-member panel consisting of the County Auditor, County Treasurer, and President of the Board of County Commissioners (or their designees). Hearings typically last approximately 15 minutes and are quasi-judicial proceedings where you must prove why your property value should be reduced. You will receive written notice of your hearing date at least 10 days in advance, giving you time to prepare. During the hearing, you can present oral testimony, submit evidence such as comparable sales and appraisals, and answer questions from the board members. The county auditor's staff may also present evidence supporting the current valuation. After reviewing all testimony and documentation, the Board will issue a written decision by mail.
How much can I save by appealing my property taxes in Highland County?
The potential savings from a property tax appeal in Highland County depends on how much you can successfully reduce your property's assessed market value. With the county's effective tax rate of 1.23% and Ohio's 35% assessment ratio, every $10,000 reduction in market value saves approximately $43 per year in property taxes. For example, if you successfully appeal and reduce your home's market value from $100,000 to $85,000, you would save approximately $65 annually. Statistics show that about 25% of homes in America are overassessed, with successful appeals averaging $1,346 in annual savings. However, your actual savings will depend on the strength of your evidence, the extent of overvaluation, and the Board of Revision's decision. The savings compound over time, making appeals worthwhile even for modest reductions.
Can I appeal my property taxes if Highland County just reassessed my home?
Yes, you can and should consider appealing if Highland County recently reassessed your home and you believe the new valuation is inaccurate. Assessment notices are typically mailed in spring (mid-April) each year in Highland County, and you have until March 31 of the following year to file an appeal. Property owners in Ohio can generally file a Board of Revision complaint once every three years under normal circumstances. However, if your property was recently reappraised or updated as part of the county's regular assessment cycle, you have the right to file an appeal during the January 1 through March 31 filing period. The best time to appeal is when you receive a new assessment notice that shows a significant increase or when you have strong evidence that your property is overvalued compared to similar homes in your area.
What if I miss the March 31 property tax appeal deadline in Highland County?
If you miss the March 31 deadline to file a property tax appeal in Highland County, there are no extensions or exceptions allowed under Ohio Revised Code, and you must wait until the following year's filing period (January 1 through March 31) to submit your complaint. The March 31 deadline is strictly enforced and applies to the previous tax year's assessment, so missing it means accepting that year's valuation. To avoid this situation, mark your calendar well in advance and don't wait until the last day to file. However, while you cannot file a formal Board of Revision complaint after the deadline, you can contact the Highland County Auditor's Office at(937) 393-1915 to discuss any obvious errors or issues with your assessment, and in some limited cases corrections may be made outside the formal appeal process if clear mistakes are documented.

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://highlandcountyauditor.org/ | https://www.ownwell.com/trends/ohio/highland-county | https://www.tax-rates.org/ohio/highland_county_property_tax | https://sdglegal.net/ohio-property-tax-deadline-2026/ | https://en.wikipedia.org/wiki/Highland_County,_Ohio | https://www.highlandcountyauditor.org/site-links/homestead-exemption/ | https://www.highlandcountyauditor.org/site-links/board-of-revision/

Last verified: 2026-04-03