Highland County Property Tax Appeal, Ohio

Travis Bunn·Updated July 25, 2026

Highland County is a rural county in southwestern Ohio with Hillsboro serving as the county seat. With a population of approximately 43,800, the county is named for the high lands between the Scioto and Little Miami Rivers. The median home value in Highland County is $127,000, significantly below the national median, while property taxes remain moderate. The county's effective property tax rate of 1.13% is higher than the national median of 1.02% but lower than Ohio's state median of 1.60%. Highland County property owners pay a median annual tax bill of $1,416, which is well below the national median of $2,400, making property tax appeals particularly valuable for homeowners who believe their assessments are inaccurate.

Notable cities: Hillsboro, Greenfield, Lynchburg, Leesburg

Median Home

$127,000

Tax Rate

1.13%

Annual Tax

$1,416

Population

43,800

On the typical Highland County home, valued near $127,000 at the county’s effective tax rate of 1.13%, an over-assessment of even 10% means you are overpaying year after year until you appeal it. Here is how to find out if yours qualifies.

2026 Appeal Deadline: March 31, 2026

This year's appeal window has passed in most of Ohio. Order now and we re-run your numbers free when the window reopens, so your evidence is ready the day your next notice lands.

In Ohio, property tax appeals must be filed between January 1 and March 31 of the year following the tax year in question. For Tax Year 2025 assessments, the deadline is March 31, 2026 at 11:59 PM EST. Mailed complaints must be received by March 31 or bear a USPS postmark of March 31 or earlier. There are no extensions to this deadline.

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Ohio residential street of family homes. Highland County appeal guide.

How Highland County Assesses Property

35%of market value

Assessed by: Highland County Auditor's Office

Assessment cycle: sexennial reappraisal with triennial updates

Notices typically mailed: Spring (April-May following triennial update years)

In Ohio, all residential property is assessed at 35% of its true market value. Highland County had a triennial update in 2024 and will have its next sexennial reappraisal in 2027. For example, if your home's market value is $127,000 (the county median), at Ohio's 35% assessment ratio your assessed value would be $44,450. At the county's effective tax rate of 1.13%, this would result in approximately $502 in annual property taxes before any exemptions.

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 a member of the Board of County Commissioners. Hearings are typically brief (5-15 minutes), and the Board focuses solely on whether the property's assessed market value is accurate. You should present your evidence professionally, focusing on comparable sales and factual information about your property's condition and value.

Step 1: Request an informal review with the Highland County Auditor's Office before filing a formal appeal. Contact the Auditor at 937-393-1915 to discuss your assessment and provide evidence of overvaluation. Many disputes are resolved at this stage without a formal Board of Revision hearing.

Step 2: If the informal review does not resolve your concern, obtain DTE Form 1 (Complaint Against the Valuation of Real Property) from the Highland County Auditor's Office, by calling 937-393-1915, or download it from the Ohio Department of Taxation website. The form is only available during the filing period (January 1 - March 31).

Step 3: Complete DTE Form 1 with your property information, parcel number, your opinion of the property's true market value, and the reasons for your appeal. Gather supporting evidence including recent comparable sales (most important), independent appraisals, photographs showing property condition, repair estimates for defects, and any other documentation that supports a lower valuation.

Step 4: File your completed DTE Form 1 and all supporting documentation with the Highland County Board of Revision by March 31, 2026. Mail to: Highland County Board of Revision, 119 Governor Foraker Place, PO Box 822, Hillsboro, OH 45133, deliver in person during office hours (Monday-Friday 8:00 AM-4:00 PM), or fax to 937-393-3854. Keep copies of everything you submit.

Step 5: The Board of Revision (comprised of the County Auditor, County Treasurer, and a County Commissioner) will schedule a hearing, typically within several months of filing. You will receive written notice of your hearing date. At the hearing, you will have 5-15 minutes to present your evidence. Be prepared to answer questions about your property and comparable sales. The Board will issue a written decision after the hearing.

Step 6: If you disagree with the Board of Revision's decision, you have 30 days from the date of the decision letter to file an appeal to the Ohio Board of Tax Appeals using DTE Form 4, or you may appeal to the Court of Common Pleas. Note: Ohio has a counter-complaint mechanism where school districts can argue for a higher valuation within 30 days of your filing.

Step 7: If necessary, further appeals can be made from the Board of Tax Appeals decision to the Ohio Court of Appeals and potentially to the Ohio Supreme Court, though most cases are resolved at the Board of Revision level.

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

Filing Methods

mail:Highland County Board of Revision, 119 Governor Foraker Place, PO Box 822, Hillsboro, OH 45133

in-person:Highland County Auditor's Office, 119 Governor Foraker Place, Hillsboro, OH 45133. Office hours: Monday-Friday, 8:00 AM to 4:00 PM

phone:Call 937-393-1915 to request forms or ask questions about the appeal process

fax:Fax completed forms and supporting documentation to 937-393-3854

Evidence to Bring

Recent comparable sales of similar properties in your area (within the past 12-18 months)Independent professional appraisal conducted by a licensed appraiserPhotographs documenting property condition, defects, or functional obsolescenceRepair estimates or contractor bids for needed repairs or correctionsPurchase price documentation if you recently bought the property for less than the assessed valueProperty listing information showing market conditions

Highland County Assessor Contact

Highland County Auditor's Office

Website: https://highlandcountyauditor.org

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

Tax Exemptions in Highland County

Homestead Exemption (Senior/Disabled)

$29,000 of market value exempted (2026)

Ohio's Homestead Exemption provides property tax relief to qualifying senior citizens (age 65+) and permanently and totally disabled homeowners by exempting a portion of their home's market value from taxation.

Eligibility: Must be age 65 or older OR permanently and totally disabled, own and occupy the home as principal residence as of January 1, and have Ohio Adjusted Gross Income (OAGI) of $41,000 or less for tax year 2026 (based on 2025 tax return). No income limit applies if you received the exemption in Ohio in 2013.Deadline: Applications are accepted year-round but must be filed before December 31 of the year for which you are applying. Apply with the Highland County Auditor's Office using DTE Form 105A.

Disabled Veteran Homestead Exemption

$50,000 to $58,000 of market value exempted (varies by disability rating and year)

Enhanced homestead exemption for qualifying disabled veterans and surviving spouses of veterans or public service officers killed in the line of duty. This exemption has no income limit.

Eligibility: Must be an honorably discharged veteran with a 100% service-connected disability rating from the VA (or total disability rating for compensation based on individual unemployability), OR surviving spouse of a veteran or public service officer killed in the line of duty. Must own and occupy the home as principal residence. No income restrictions apply.Deadline: Applications accepted year-round but must be filed before December 31 of the year for which you are applying. Apply with the Highland County Auditor's Office using DTE Form 105I. Attach DD214 and VA disability rating documentation.

Owner-Occupancy Tax Reduction

2.5% reduction on property tax bill

A modest tax reduction available to homeowners who occupy their property as their primary residence, separate from the homestead exemption.

Eligibility: Must own and occupy the property as your principal residence as of January 1 of the tax year. No income or age restrictions.Deadline: File with the Highland County Auditor's Office. Once approved, the reduction continues automatically as long as you remain eligible.

Current Agricultural Use Valuation (CAUV)

Varies based on soil type and agricultural productivity rather than development potential

Allows qualifying agricultural land to be valued based on its current use value for agriculture rather than market value for development, resulting in significant tax savings for working farms.

Eligibility: Land must be devoted exclusively to commercial agricultural use for at least three years. Minimum acreage requirements apply: 10 acres if producing average gross income of $2,500+ annually.Deadline: Initial applications (DTE Form 109) must be filed with the Highland County Auditor between January 1 and the first Monday in March. Annual renewal forms (DTE 109A) due by the first Monday in March each year.

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Frequently Asked Questions

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

The deadline to appeal your Highland County property tax assessment for Tax Year 2025 is March 31, 2026 at 11:59 PM EST. You must file your appeal (DTE Form 1) with the Highland County Board of Revision between January 1 and March 31, 2026. This is a strict statutory deadline with no extensions or exceptions. If you mail your appeal, it must be received by March 31 or bear a USPS postmark of March 31 or earlier. Private meter postmarks are not valid. Missing this deadline means you must wait until the next filing period (January-March 2027) to appeal your Tax Year 2026 assessment, and you'll pay the higher tax amount for the entire year.

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

To file a property tax appeal in Highland County, first request an informal review by calling the Auditor's Office at 937-393-1915. If that doesn't resolve your concern, obtain DTE Form 1 (Complaint Against the Valuation of Real Property) from the Auditor's Office or download it from the Ohio Department of Taxation website. Complete the form with your property information, parcel number, your opinion of market value, and reasons for your appeal. Attach supporting evidence such as comparable sales, appraisals, and photos. Submit the completed form and evidence to the Highland County Board of Revision by mail (PO Box 822, Hillsboro, OH 45133), in person at 119 Governor Foraker Place, or by fax to 937-393-3854 by March 31, 2026.

What is the homestead exemption worth in Highland County?

The Highland County homestead exemption can save eligible seniors and disabled homeowners hundreds of dollars annually by exempting $29,000 of their home's market value from property taxation. For a home valued at the county median of $127,000, the homestead exemption reduces your taxable value to $98,000. At Highland County's effective tax rate of 1.13%, this saves approximately $328 per year. For disabled veterans with a 100% VA disability rating, the enhanced exemption exempts $50,000 to $58,000 of market value with no income restrictions, potentially saving $565 to $655 annually. These exemptions are in addition to the 35% assessment ratio applied to all Ohio residential property.

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 board consisting of the County Auditor, County Treasurer, and a County Commissioner. The hearing is typically brief, lasting 5-15 minutes. You will have the opportunity to present your evidence supporting a lower property valuation, including comparable sales, appraisals, photographs, and repair estimates. The Board members may ask questions about your property, its condition, and your evidence. The Board focuses solely on whether your property's assessed market value is accurate, they cannot consider your tax bill amount or tax rate increases. After reviewing all evidence, the Board will issue a written decision that may decrease, increase, or leave unchanged your property's valuation.

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

The amount you can save by appealing your Highland County property taxes depends on how much your property is overassessed. If your home is assessed at $150,000 but comparable sales support a value of $127,000 (the county median), you could be overassessed by $23,000. At Highland County's 1.13% effective tax rate and Ohio's 35% assessment ratio, a $23,000 reduction in market value would save you approximately $91 per year. National statistics show that about 25% of homes are overassessed, and successful appeals typically result in reductions of 5-15% of assessed value. For a median-value Highland County home, even a 10% reduction could save $140 to $160 annually, and these savings continue year after year until the next reappraisal.

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

For a successful Highland County property tax appeal, the most important evidence is recent comparable sales of similar properties in your area sold within the past 12-18 months. The Board of Revision gives greatest weight to arm's-length sales transactions. If you purchased your home within the past year for less than the assessed value, bring your closing statement, this is often decisive evidence. Other valuable evidence includes an independent appraisal from a licensed appraiser, photographs documenting property defects or condition issues, contractor estimates for needed repairs, evidence of functional obsolescence, and documentation of any factors that negatively impact your property's value compared to the Auditor's assessment. Organize your evidence clearly and be prepared to explain why each comparable property supports your opinion of value.

When does Highland County conduct property reappraisals and updates?

Highland County follows Ohio's sexennial reappraisal cycle with triennial updates. The county conducted a triennial update in 2024, which means property values were adjusted based on market trends without a full parcel-by-parcel inspection. Highland County's next full sexennial reappraisal will occur in 2027, when every property in the county will be individually reappraised. After that, the county will conduct another triennial update in 2030. Property owners receive assessment notices in the spring (typically April-May) following an update or reappraisal year. Understanding this cycle is important because you can appeal your assessment during any year's filing window (January 1-March 31), but reappraisal and update years often see the most significant value changes.

Can the school district increase my assessment if I file an appeal in Highland County?

Yes, Ohio has a counter-complaint mechanism that allows school districts to file for a higher valuation when a property owner appeals. When you file a DTE Form 1 complaint seeking a lower value, the school district where your property is located has 30 days to file a counter-complaint arguing that your property's value should actually be increased. This means filing a property tax appeal in Highland County carries some risk, while your appeal can only result in a lower or unchanged value from your perspective, the school board's counter-complaint could potentially result in your property value being raised above where it started. However, most appeals do not result in counter-complaints, especially when supported by strong evidence. Consult with the Auditor's Office or a property tax professional to assess your risk before filing.

Official Resources

Highland County Auditor Official Website →

Access property records, tax information, Board of Revision details, and homestead exemption applications for Highland County.

Ohio Department of Taxation - Real Property Division →

State-level property tax information, downloadable DTE forms, and guidance on exemptions and appeals.

Highland County Treasurer - Pay Property Taxes →

Pay your property tax bills, view payment history, and access tax due dates for Highland County.

Highland County Property Search →

Search property records by owner name, address, or parcel number to view assessment information and tax history.

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://www.appealdesk.com/blog/how-to-appeal-property-taxes-in-ohio | https://tax.ohio.gov/static/real_estate/yearofsexennialreappraisalandupdate-2023-2028.pdf | https://www.highlandcountyauditor.org/site-links/homestead-exemption/

Last verified: 2026-07-25