AppealDesk

Holmes County Property Tax Appeal — Ohio

Rob HartleyRob Hartley·Updated April 3, 2026

Holmes County is located in east-central Ohio with Millersburg serving as the county seat. With a 2026 population estimated at 45,126, the county is known for having the world's largest Amish community, with approximately 42% of residents being Amish. Major population centers include Millersburg, Berlin, Walnut Creek, and Mount Hope. The county's median home value of $185,250 is below the Ohio state average of $239,800, while the effective property tax rate of 1.11% is slightly below the state average of 1.22% but above the national average. The median annual property tax bill of approximately $2,057 is below the national median of $3,211, making Holmes County relatively affordable for homeowners.

Notable cities: Millersburg, Berlin, Walnut Creek, Mount Hope

Median Home

$185,250

Tax Rate

1.11%

Annual Tax

$2,057

Population

45,126

2026 Appeal Deadline: March 31, 2026

Property owners must file their appeal for the 2025 tax year (payable in 2026) by March 31, 2026. This deadline is set by Ohio Revised Code 5715.19 and applies uniformly across all Ohio counties. The complaint must be received or postmarked by March 31, 2026. Late filings are not accepted and there are no extensions.

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

How Holmes County Assesses Property

35%of market value

Assessed by: Holmes County Auditor's Office

Assessment cycle: triennial

Notices typically mailed: September (mid-month)

Ohio law requires Holmes County to conduct a full reappraisal every six years with a triennial update at the three-year midpoint to reflect current market conditions. In Holmes County, your assessed value is calculated by multiplying your property's market value by Ohio's 35% assessment ratio. For example, if your home's market value is $185,250 (the county median), at Ohio's 35% assessment ratio your assessed value would be $64,838, resulting in approximately $2,057 in annual taxes at the county's effective rate of 1.11%.

The Appeal Process

Appeals are heard by the Board of Revision. The Holmes County Board of Revision consists of three members: the County Auditor, County Treasurer, and President of the County Commissioners. Hearings are formal legal proceedings typically lasting 10-20 minutes where you present evidence supporting your opinion of value. The burden of proof rests with the complainant.

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Step 1: Review your 2025 property valuation by searching for your property on the Holmes County Auditor's website at https://www.holmescountyauditor.org using your parcel number, owner name, or address.

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Step 2: Gather supporting evidence including recent comparable sales of similar properties in your area, a professional appraisal report, photos documenting property condition issues, repair estimates for any damage or deferred maintenance, and documentation of any factors negatively impacting your property value.

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Step 3: Complete DTE Form 1 (Complaint Against the Valuation of Real Property) with your desired property value and rationale for the change. The form must be notarized unless filed electronically where available.

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Step 4: File your completed form and supporting evidence with the Holmes County Board of Revision between January 1 and March 31, 2026. The complaint must be received or postmarked by March 31, 2026.

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Step 5: Attend your scheduled hearing before the Holmes County Board of Revision. You will receive notice of your hearing date by certified mail at least 10-14 days in advance. Present your evidence and testimony to support your requested valuation.

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Step 6: The Board of Revision will issue a written decision within 90 days of your hearing. If you disagree with the decision, you have 30 days from the date of the decision notice to appeal to the Ohio Board of Tax Appeals (filing is free) or the Court of Common Pleas (requires $250 filing fee).

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

Filing Methods

mail:Holmes County Auditor, Attn: Board of Revision, 75 E. Clinton St., Suite 107, Millersburg, OH 44654
in-person:Holmes County Auditor's Office, 75 E. Clinton St., Suite 107, Millersburg, OH 44654 (Monday-Friday, 8:30 AM - 4:30 PM)
phone:Call(330) 674-1896 to request forms or information about the appeal process

Evidence to Bring

Recent comparable sales of similar propertiesProfessional appraisal reportPhotos of property condition issuesRepair estimates for damage or deferred maintenanceDocumentation of factors negatively impacting value

Holmes County Assessor Contact

Holmes County Auditor's Office

Phone: ((330) 674-1896

Address: 75 E. Clinton St., Suite 107, Millersburg, OH 44654

Website: https://www.holmescountyauditor.org

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

Tax Exemptions in Holmes County

Homestead Exemption (Seniors & Disabled)

$29,000 exemption from market value (indexed annually for inflation)

Reduces property taxes by exempting a portion of the home's value from taxation for qualifying seniors and disabled homeowners

Eligibility: Homeowners 65 or older, or totally and permanently disabled, who own and occupy the property as their primary residence on January 1, with household income not exceeding $40,000 (for 2025 tax year) or $41,000 (for 2026 tax year)Deadline: December 31 of the application year

Enhanced Homestead Exemption (Disabled Veterans)

$58,000 exemption from market value (for 2026 tax cycle)

Provides an increased exemption for qualifying disabled veterans and surviving spouses of public safety officers killed in the line of duty

Eligibility: Veterans with 100% service-connected disability rating or receiving 100% compensation due to individual unemployability, who own and occupy the property as primary residence. No income limit applies.Deadline: December 31 of the application year

Owner-Occupancy Credit

2.5% reduction on tax bill

Automatic 2.5% reduction on property tax bills for homeowners who occupy their property as their primary residence

Eligibility: Property owners who own and occupy their home as principal place of residence (domicile) on January 1 of the year. Calculation based on dwelling and up to one acre of land.Deadline: File application with County Auditor if not already receiving (often handled at time of real estate transfer)

Official Resources

Holmes County Auditor Official Website →

Search your property value, view tax cards, access exemption applications, and find property tax information.

Ohio Department of Taxation - Property Tax Division →

State-level property tax forms, homestead exemption information, and official guidance on Ohio property tax laws.

Ohio Board of Tax Appeals →

File appeals of Board of Revision decisions online and access appeal forms and instructions.

Holmes County Government Homepage →

Access contact information for all county departments and offices including the Auditor, Treasurer, and Recorder.

Check Your Holmes County Assessment

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

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Frequently Asked Questions

What is the deadline to appeal my property taxes in Holmes County for 2026?
The deadline to file a property tax appeal in Holmes County for the 2025 tax year (payable in 2026) is March 31, 2026. This deadline is set by Ohio Revised Code 5715.19 and applies to all property tax appeals in Ohio. Your complaint must be received by the Holmes County Board of Revision or postmarked by March 31, 2026. Late filings are not accepted under any circumstances, and there are no extensions to this deadline. If you miss the March 31 deadline, you will lose your right to challenge your 2025 assessment and will need to wait until the next filing period.
How do I file a property tax appeal in Holmes County?
To file a property tax appeal in Holmes County, you must complete DTE Form 1 (Complaint Against the Valuation of Real Property) and submit it to the Holmes County Board of Revision between January 1 and March 31, 2026. You can file by mail to Holmes County Auditor, Attn: Board of Revision, 75 E. Clinton St., Suite 107, Millersburg, OH 44654, or in person at the same address during business hours (Monday-Friday, 8:30 AM - 4:30 PM). Your form must be notarized and should include supporting evidence such as recent comparable sales, appraisal reports, photos of property issues, and repair estimates. You can request forms by calling(330) 674-1896 or download them from the county auditor's website.
What is the homestead exemption worth in Holmes County?
In Holmes County, the standard homestead exemption for seniors (65+) and disabled homeowners exempts $29,000 of your home's market value from taxation for the 2026 tax cycle, with this amount adjusted annually for inflation. For example, if your home is worth $185,250, you would be taxed as if it were worth $156,250, resulting in annual savings of approximately $322 at the county's 1.11% effective tax rate. Disabled veterans qualify for an enhanced exemption of $58,000, which would save approximately $644 annually. To qualify, you must meet income requirements (household income under $41,000 for 2026) and apply with the Holmes County Auditor's Office by December 31.
What happens at a Board of Revision hearing in Holmes County?
At a Holmes County Board of Revision hearing, you will appear before a three-member panel consisting of the County Auditor, County Treasurer, and President of the County Commissioners. The hearing is a formal legal proceeding that typically lasts 10-20 minutes where you present evidence supporting your requested property valuation. You bear the burden of proof, meaning you must provide reliable and credible information demonstrating your property's fair market value. Evidence can include recent comparable sales, professional appraisals, photos of property conditions, and repair estimates. You will receive written notice of your hearing date by certified mail at least 10-14 days in advance, and the Board will issue a written decision within 90 days after your hearing.
How much can I save by appealing my property taxes in Holmes County?
The amount you can save through a successful property tax appeal in Holmes County depends on how much your property value is reduced. With the county's effective tax rate of 1.11%, every $10,000 reduction in your property's market value saves approximately $389 annually (accounting for the 35% assessment ratio). For example, if you successfully reduce your home's assessed value from $185,250 to $165,250 (a $20,000 reduction), you would save approximately $778 per year in property taxes. Statistics show that about 25% of homes in America are over-assessed and pay an average of $1,346 too much annually. The key to maximizing savings is providing strong evidence such as recent comparable sales and professional appraisals.
What evidence do I need for a Holmes County property tax appeal?
For a successful property tax appeal in Holmes County, you need compelling evidence that demonstrates your property's true market value is lower than the assessed value. The most effective evidence includes recent comparable sales of similar properties in your neighborhood (preferably within the last 6-12 months), a professional appraisal dated near January 1 of the tax year, photographs documenting property condition issues or damage, detailed repair estimates for deferred maintenance or structural problems, and documentation of any factors negatively impacting your property's value. Simply stating 'my value is wrong' without supporting documentation will not justify a change. The Board of Revision requires factual, organized evidence that clearly demonstrates why your requested value reflects current market conditions.
How often are properties reassessed in Holmes County?
Ohio law requires Holmes County to conduct a full sexennial reappraisal of all real property every six years, with a triennial update at the three-year midpoint. Holmes County completed its most recent reappraisal in 2023, and conducted a triennial update in 2025 which affects tax bills payable in 2026. The triennial update uses statistical analysis of recent market trends rather than examining each parcel individually. Property values can also be updated annually in certain circumstances, such as when property is sold, split, combined, or when improvements are made. Assessment notices for the triennial update are typically mailed in mid-September, and property owners can view their 2025 values on the Holmes County Auditor's website.
Can I appeal to a higher authority if I disagree with the Board of Revision's decision in Holmes County?
Yes, if you disagree with the Holmes County Board of Revision's decision, you have 30 days from the date of the decision notice to file an appeal with either the Ohio Board of Tax Appeals (BTA) or the Court of Common Pleas. Filing with the BTA is free and can be done electronically at https://bta.ohio.gov or by submitting DTE Form 4. Filing with the Court of Common Pleas requires a $250 filing fee. It is critical that you file your notice of appeal with both the BTA (or Court) and the Holmes County Board of Revision within the 30-day window. Once you file an appeal, any value change ordered by the Board of Revision will not take effect until the BTA renders its decision. Missing the 30-day deadline means the Board's decision becomes final and can no longer be appealed.

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://www.holmescountyauditor.org | https://www.co.holmes.oh.us/auditor-overview | https://sdglegal.net/ohio-property-tax-deadline-2025/ | https://www.tax-rates.org/ohio/holmes_county_property_tax | https://ohio.propertychecker.com/holmes-county | https://en.wikipedia.org/wiki/Holmes_County,_Ohio

Last verified: 2026-04-03