Holmes County Property Tax Appeal, Ohio

Travis Bunn·Updated July 25, 2026

Holmes County is located in northeastern Ohio with its county seat in Millersburg, home to approximately 3,300 residents. The county has a total population of approximately 45,100 and is known as the heart of Ohio's Amish Country, with roughly half its residents belonging to Old Order Amish communities. Property tax appeals matter significantly here because Holmes County's effective tax rate of 1.11% is below the Ohio state average of 1.36% but property assessments can still result in overvaluations, with statistics showing that about 25% of homes nationwide are unfairly overassessed. The median home value in Holmes County is approximately $211,100, notably higher than the state median of $173,000, while the median annual property tax bill of $2,400 matches the national median, making Holmes County a relatively affordable place for property taxes compared to many Ohio counties.

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

Median Home

$211,100

Tax Rate

1.11%

Annual Tax

$2,400

Population

45,126

On the typical Holmes County home, valued near $211,100 at the county’s effective tax rate of 1.11%, 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.

For Tax Year 2025 assessments (payable in 2026), complaints must be filed with the Board of Revision between January 1, 2026 and March 31, 2026 at 11:59 PM EST. Mailed complaints must be received by March 31, unless the envelope bears a USPS postmark of March 31 or earlier. There are no extensions or exceptions to this deadline. Holmes County is in the first year of its triennial reappraisal period, meaning successful appeals can result in tax savings for all three years (2025, 2026, and 2027).

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

How Holmes County Assesses Property

35%of market value

Assessed by: Holmes County Auditor's Office

Assessment cycle: triennial

Notices typically mailed: Spring (mid-April)

In Ohio, all residential properties are assessed at 35% of their market value, and this assessed value is what property taxes are calculated on. For example, if your home's market value is $211,100 (the county median), at Ohio's 35% assessment ratio your assessed value would be $73,885, resulting in approximately $2,345 in annual taxes at Holmes County's effective rate of 1.11%. Holmes County is in the 2025-2027 triennial reappraisal cycle, meaning Tax Year 2025 (payable 2026) is the first year of the triennial when property values were updated.

The Appeal Process

Appeals are heard by the Board of Revision. After filing your complaint, a hearing will be scheduled before the three-member Board of Revision. The burden of proof is on you as the complainant to demonstrate that your property's assessed value exceeds its true market value through comparable sales or other evidence.

Step 1: Contact the Holmes County Auditor's Office informally before filing a formal appeal. Call (330) 674-1896 to discuss your property assessment and potentially resolve the issue through an informal review process.

Step 2: Obtain and complete DTE Form 1 (Complaint Against the Valuation of Real Property) from the Holmes County Auditor's office or download it from their website at www.holmescountyauditor.org. Include your property's parcel number, your opinion of the market value, and all supporting documentation.

Step 3: Gather compelling evidence to support your claim, including recent comparable sales of similar properties in your neighborhood, a professional appraisal, photographs showing property damage or defects, repair estimates for needed work, or documentation of recent arm's-length sale prices if you purchased within the past 12 months.

Step 4: File your completed DTE Form 1 with all supporting evidence to the Board of Revision by March 31, 2026. Ensure mailed complaints are postmarked by this date or hand-deliver to the Auditor's office at 75 East Clinton Street, Suite 107, Millersburg, OH 44654.

Step 5: Attend the Board of Revision hearing when scheduled. You will typically have 5-15 minutes to present your evidence. The Board consists of the County Auditor, County Treasurer, and a County Commissioner. Present your evidence professionally and focus on factual market value data.

Step 6: If the Board of Revision's decision is not favorable, you can appeal to the Ohio Board of Tax Appeals by filing DTE Form 4 within 30 days of receiving the Board of Revision's decision notice.

Step 7: As a final option, you may appeal the Board of Tax Appeals decision to the Court of Common Pleas if you disagree with their ruling.

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

Filing Methods

mail:Holmes County Auditor, Board of Revision, 75 East Clinton Street, Suite 107, Millersburg, OH 44654

in-person:Holmes County Auditor's Office, 75 East Clinton Street, Suite 107, Millersburg, OH 44654. Hours: Monday-Friday, 8:30 AM - 4:30 PM

phone:Call (330) 674-1896 to request a property tax appeal form

Evidence to Bring

Recent comparable sales of similar properties in your area (most important)Professional appraisal reportPhotographs documenting property condition, damage, or defectsContractor estimates for necessary repairsPurchase price documentation if you bought the property recently (within 12 months)Information about property features that differ from the auditor's records

Holmes County Assessor Contact

Holmes County Auditor's Office

Phone: (330) 674-1896

Address: 75 East Clinton Street, Suite 107, Millersburg, OH 44654

Website: http://www.holmescountyauditor.org

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

Tax Exemptions in Holmes County

Homestead Exemption (Senior/Disabled)

$29,000 market value exemption for 2026

Reduces the amount of property value subject to taxation for eligible senior citizens age 65+ or totally and permanently disabled homeowners

Eligibility: Must be age 65 or older (or turn 65 during the tax year), OR be totally and permanently disabled. Must own and occupy the home as primary residence on January 1. Ohio Adjusted Gross Income must not exceed $41,000 for 2026 tax year (based on 2025 tax return). The income limit is adjusted annually for inflation.Deadline: December 31 of the first year of qualification. Apply using Form DTE 105A at the Holmes County Auditor's Office.

Owner-Occupancy Credit

2.5% reduction on taxes

A 2.5% property tax reduction available to all homeowners who occupy their property as their principal residence

Eligibility: Any property owner who owns and occupies their home as their principal place of residence (domicile) on January 1 of the year. The calculation is based on the dwelling and up to one acre of land. A homeowner and spouse are entitled to this reduction on only one home.Deadline: Must file application with the Holmes County Auditor. Often completed at time of real estate transfer.

Disabled Veteran Homestead Exemption (Enhanced)

$52,300 market value exemption (no income test required)

Enhanced exemption for veterans with 100% service-connected disability and surviving spouses of public safety officers killed in line of duty

Eligibility: Must be a veteran with 100% service-connected disability rating OR surviving spouse of public safety officer killed in line of duty. Must own and occupy the home as primary residence. No income restrictions apply to disabled veterans or qualifying surviving spouses.Deadline: Apply using Form DTE 105I with the Holmes County Auditor's Office

Current Agricultural Use Valuation (CAUV)

Varies based on soil type and agricultural use

Allows qualifying agricultural land to be valued based on its current use for farming rather than market value

Eligibility: Land must be devoted exclusively to agricultural use. Must meet minimum acreage requirements and generate minimum income from agricultural activities.Deadline: Initial application on Form DTE 109; annual renewal on Form DTE 109A

Holmes County Appeal Packet · $49

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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 is March 31, 2026, for Tax Year 2025 assessments. This is a strict statutory deadline with no extensions or exceptions permitted under Ohio law. You must file DTE Form 1 (Complaint Against the Valuation of Real Property) with the Holmes County Board of Revision between January 1, 2026 and March 31, 2026 at 11:59 PM EST. If you mail your appeal, the envelope must either be received by March 31 or bear a USPS postmark of March 31 or earlier. Since 2025 is the first year of Holmes County's triennial reappraisal cycle, a successful appeal can save you money for all three years (2025, 2026, and 2027) of the valuation 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 Board of Revision at the Holmes County Auditor's Office. You can obtain the form by calling (330) 674-1896, downloading it from www.holmescountyauditor.org, or picking it up in person at 75 East Clinton Street, Suite 107, Millersburg, OH 44654 during business hours (Monday-Friday, 8:30 AM - 4:30 PM). Include all supporting evidence with your form, such as comparable sales data, appraisals, photographs, or repair estimates. Submit the completed form and evidence by mail to the address above, or deliver it in person before the March 31 deadline. It is strongly recommended to contact the Auditor's office informally first at (330) 674-1896 to potentially resolve the issue before filing a formal complaint.

What is the homestead exemption worth in Holmes County?

The homestead exemption in Holmes County exempts $29,000 of your home's market value from taxation for the 2026 tax year. For example, if your home is worth $211,100 (the county median), the exemption would reduce your taxable market value to $182,100, which translates to approximately $322 in annual tax savings at Holmes County's effective rate of 1.11%. To qualify, you must be age 65 or older (or turn 65 during the tax year) OR be totally and permanently disabled, own and occupy the home as your primary residence on January 1, and have an Ohio Adjusted Gross Income of $41,000 or less for the 2026 tax year (based on your 2025 tax return). You must apply using Form DTE 105A at the Holmes County Auditor's Office by December 31 of the first year you qualify.

How does Ohio's 35% assessment ratio work in Holmes County?

In Holmes County, as throughout Ohio, all residential properties are assessed at exactly 35% of their market value as required by the Ohio Constitution. This means if your home has a market value of $211,100, your assessed value for tax purposes would be $73,885 (35% of $211,100). Your property tax bill is then calculated by applying the local tax rate to this assessed value, not the full market value. This is important to understand when appealing your property taxes - you need to prove that the market value used by the county auditor is too high, which will automatically reduce your assessed value and lower your tax bill. Holmes County is currently in the first year of its 2025-2027 triennial reappraisal cycle, when property market values are updated to reflect current real estate conditions.

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

The most compelling evidence for a Holmes County property tax appeal is recent comparable sales of similar properties in your neighborhood that sold for less than your assessed market value. The Board of Revision gives the most weight to arm's-length sales from the past 6-12 months of homes with similar square footage, lot size, age, condition, and features. If you recently purchased your home for less than the auditor's valuation, bring your closing statement - this is often dispositive evidence. Other valuable evidence includes a professional appraisal report, photographs documenting property defects or damage, contractor estimates for necessary repairs, documentation of outdated features or systems, and evidence of factors negatively affecting your property value such as nearby commercial uses or environmental issues. Submit all evidence when you file DTE Form 1 or at least 5 days before your scheduled hearing to give the Board adequate time to review it.

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

At a Holmes County Board of Revision hearing, you will present your case to a three-member panel consisting of the County Auditor, County Treasurer, and a County Commissioner. You typically have 5-15 minutes to present your evidence showing that your property's market value is lower than the auditor's assessment. The burden of proof is on you as the complainant to demonstrate overvaluation through comparable sales, appraisals, or other evidence. The Board will ask questions about your property and the evidence you've submitted. The county auditor's office may present counter-evidence defending their valuation. After hearing both sides, the Board will review all evidence and issue a written decision, typically within 60-90 days. If you disagree with their decision, you have 30 days from the date of the decision notice to appeal to the Ohio Board of Tax Appeals by filing DTE Form 4.

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

The amount you can save from a successful property tax appeal in Holmes County depends on how much your market value is reduced and the county's effective tax rate of 1.11%. For example, if you successfully reduce your home's market value from $250,000 to $225,000 (a $25,000 reduction), you would save approximately $97 per year (35% assessment ratio × $25,000 × 1.11% effective rate). Because Holmes County is in the first year of its 2025-2027 triennial cycle, a successful 2026 appeal can result in tax savings for all three years of the cycle, potentially tripling your total savings to approximately $291 in this example. Statistics show that about 25% of homes nationwide are overassessed by an average of $1,346 annually. The actual savings varies based on the degree of overassessment and the strength of your evidence.

Can the school district appeal my property value and increase my assessment in Holmes County?

Yes, Ohio law allows school districts to file counter-complaints in Holmes County when you file a property tax appeal. When you file DTE Form 1 seeking a lower valuation, the school district where your property is located has the right to file a counter-complaint within 30 days arguing that your value should actually be higher than even the auditor's current assessment. This means filing a property tax appeal in Ohio carries some risk - while your complaint can only result in a lower or unchanged value from your perspective, the school district's counter-complaint could potentially result in an increase. However, counter-complaints are relatively rare and typically only filed when the school district believes a property is significantly undervalued. Most homeowners who have legitimate evidence of overassessment should not be deterred by this possibility, but it is an important factor unique to Ohio that you should understand before filing your appeal.

Official Resources

Holmes County Auditor Official Website →

Search property records, access tax forms including DTE Form 1 for appeals, view assessment information, and find Board of Revision procedures.

Ohio Department of Taxation - Property Tax Forms →

Download official Ohio property tax forms including DTE Form 1, DTE Form 4, homestead exemption applications, and detailed filing instructions.

Holmes County Official Government Website →

Access county departments, contact information, and links to auditor, treasurer, and other county offices related to property taxes.

County Auditors' Association of Ohio Directory →

Find contact information for all Ohio county auditors and access statewide property tax resources and guidance.

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

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← All Ohio property tax appeal info

Sources: http://www.holmescountyauditor.org | https://www.co.holmes.oh.us/auditor-overview | https://www.appealdesk.com/blog/how-to-appeal-property-taxes-in-ohio | https://jonespyattlaw.com/ohio-property-tax-appeal-window-approaching/ | http://www.tax-rates.org/ohio/holmes_county_property_tax | https://www.ownwell.com/trends/ohio/holmes-county | https://caao.org/auditors-directory/name/holmes-county/ | https://tax.ohio.gov/help-center/resources/tax-forms-by-tax-type/real-property-tax-forms | https://propertytaxrates.org/exemptions/ohio/

Last verified: 2026-07-25