Licking County Property Tax Appeal — Ohio

Rob Hartley·Updated April 3, 2026

Licking County is located in central Ohio with its county seat in Newark, the county's largest city with a population of over 52,000. The county has experienced significant growth, with property values increasing approximately 40% in the 2023 reappraisal. With a median home value of approximately $232,200 and an effective tax rate of 1.22%, Licking County's property tax burden is higher than the national average. The county ranks 536th of 3,143 U.S. counties in median property taxes, making property tax appeals an important consideration for homeowners looking to ensure fair assessments.

Notable cities: Newark, Heath, Pataskala, Granville, Johnstown, Hebron

Median Home

$232,200

Tax Rate

1.22%

Annual Tax

$3,050

Population

187,614

2026 Appeal Deadline: March 31, 2027 (for tax year 2026 valuations)

Under Ohio Revised Code 5715.19, property owners must file complaints with the Board of Revision between January 1 and March 31 of the year following the tax year being appealed. For 2026 tax year valuations, the deadline is March 31, 2027. There are no extensions or exceptions to this deadline.

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

How Licking County Assesses Property

35%of market value

Assessed by: Licking County Auditor's Office

Assessment cycle: sexennial (every 6 years with triennial update at 3-year midpoint)

Notices typically mailed: Spring (mid-April)

In Licking County, property taxes are based on the assessed value, which is calculated at 35% of the property's market value. For example, if your home's market value is $232,200 (the county median), your assessed value would be $81,270 ($232,200 × 0.35). At Licking County's effective tax rate of 1.22%, this would result in approximately $2,832 in annual property taxes. Licking County underwent a reappraisal in 2023 and will have a triennial update in 2026.

The Appeal Process

Appeals are heard by the Board of Revision. The Board of Revision hearing is a formal legal proceeding where you present evidence supporting your opinion of value. Hearings typically last 10-20 minutes per property, and the burden of proof is on the property owner to demonstrate that the assessed value is incorrect.

Review your property assessment notice received in spring (typically mid-April) and compare your assessed value to similar properties in your area.

Gather supporting evidence including recent comparable sales, professional appraisals, photographs of property conditions, repair estimates, or construction cost documentation.

Complete DTE Form 1 (Complaint Against Valuation of Real Property) available from the Licking County Auditor's Office or by calling(740) 670-5040.

File your complaint with the Licking County Board of Revision between January 1 and March 31 of the year following the tax year. The complaint must be received or postmarked by the deadline.

Attend the informal review or formal hearing before the Board of Revision (comprised of the County Auditor, County Treasurer, and a County Commissioner). Present your evidence and explain why your property value should be reduced.

Receive the Board's decision by mail, typically within 90 days of the hearing. The Board will determine fair market value based on evidence submitted.

If unsatisfied with the Board of Revision decision, file an appeal with the Ohio Board of Tax Appeals (using DTE Form 4) or Court of Common Pleas within 30 days of the decision notice.

Required form: DTE Form 1 - Complaint Against Valuation of Real Property

Filing Methods

mail:Licking County Auditor, Board of Revision, 20 South Second Street, Newark, OH 43055. Must be received or postmarked by March 31.

in-person:Licking County Auditor's Office, 20 South Second Street, Newark, OH 43055. Office hours: Monday-Friday 8:30 AM to 4:30 PM.

phone:Call(740) 670-5040 to request appeal forms and information.

Evidence to Bring

Recent comparable property salesProfessional appraisal reportPhotographs showing property condition or defectsRepair estimates or construction costsRecent purchase price documentation

Licking County Assessor Contact

Licking County Auditor's Office

Phone: ((740) 670-5040

Address: 20 South Second Street, Newark, OH 43055

Website: https://lickingcounty.gov/depts/auditor/

Online Portal: https://apps.lickingcounty.gov/maps/taxparcelviewer/default.htm

Hours: Monday to Friday, 8:30 AM to 4:30 PM (Closed on Holidays)

Tax Exemptions in Licking County

Homestead Exemption (Senior and Disabled Persons)

$26,200 reduction in taxable value

Reduces the taxable value of your primary residence by exempting the first $26,200 of market value from taxation.

Eligibility: Homeowners age 65 or older (or turning 65 during the application year), OR permanently and totally disabled persons who own and occupy the property as their primary residence. Must meet income limits ($38,600 for 2024, adjusted annually).Deadline: December 31 of the year for which the exemption is sought (first-time applicants). Once approved, no need to reapply annually.

Disabled Veterans Homestead Exemption

$52,300 reduction in taxable value

Enhanced exemption for qualifying disabled veterans, reducing taxable property value by $52,300 (adjusted annually for inflation).

Eligibility: Veterans with 100% service-connected disability rating who own and occupy the home as primary residence. No income limit.Deadline: December 31 of the year for which the exemption is sought. File DTE Form 105A with proof of disability rating.

Owner-Occupancy Credit

Reduces assessed taxable value by 2.5%

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

Eligibility: All homeowners who occupy their property as their primary residence on January 1 of the tax year.Deadline: Must file application with County Auditor. Contact office for specific deadlines.

Official Resources

Licking County Auditor Official Website →

Access property records, assessment information, and contact the Auditor's office for property tax questions and Board of Revision forms.

Licking County Tax Parcel Viewer →

Search and view property information, tax assessments, and parcel data for properties in Licking County.

Ohio Department of Taxation - Property Tax Forms →

Download official Ohio property tax forms including DTE Form 1 for Board of Revision complaints and homestead exemption applications.

Ohio Board of Tax Appeals →

File appeals from Board of Revision decisions and access information about the state-level property tax appeal process.

Check Your Licking County Assessment

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Frequently Asked Questions

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

For tax year 2026 property valuations, you must file your appeal with the Licking County Board of Revision between January 1, 2027 and March 31, 2027. This deadline is set by Ohio Revised Code 5715.19 and there are no extensions or exceptions. Your complaint must be received or postmarked by March 31, 2027. Under Ohio law, property owners can generally file one appeal every three years (triennial period) unless specific exceptions apply such as recent sales or major property changes.

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

To file a property tax appeal in Licking County, you must complete DTE Form 1 (Complaint Against Valuation of Real Property) and submit it to the Board of Revision at the Licking County Auditor's Office, 20 South Second Street, Newark, OH 43055. You can file by mail (must be postmarked by deadline), in person during office hours (Monday-Friday 8:30 AM-4:30 PM), or request forms by calling(740) 670-5040. Include supporting evidence such as recent comparable sales, professional appraisals, photos of property condition issues, or repair estimates with your complaint.

What is the homestead exemption worth in Licking County?

The Homestead Exemption in Licking County reduces the taxable value of your home by $26,200, which typically saves qualifying homeowners approximately $400 or more annually depending on your local tax rate. To qualify, you must be age 65 or older (or permanently and totally disabled), own and occupy the property as your primary residence, and meet the income limit of $38,600 (2024 limit, adjusted annually). Disabled veterans with 100% service-connected disability receive an enhanced exemption of $52,300 with no income limit. Once approved, you don't need to reapply each year.

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

A Board of Revision hearing in Licking County is a formal legal proceeding where you present evidence to support your opinion of your property's value. The hearing typically lasts 10-20 minutes per property. The Board consists of three members: the County Auditor, County Treasurer, and a County Commissioner. You will be sworn in and have the opportunity to present your evidence, answer questions, and explain why you believe your assessment is incorrect. The burden of proof is on you as the property owner. The Board will issue a written decision by mail within 90 days determining the fair market value of your property.

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

While savings vary by property, statistics show that about 25% of homes in America are unfairly overassessed and pay an average of $1,346 too much annually. In Licking County, where the median home value is $232,200 and the effective tax rate is 1.22%, even a 10% reduction in assessed value could save approximately $283 per year. With Licking County's 2023 reappraisal showing an average 40% increase in property values, many homeowners have grounds for appeal. A professional appeal service reports average savings of $1,098 annually for Licking County homeowners.

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

Strong evidence for your Licking County property tax appeal includes: (1) recent comparable property sales from your neighborhood showing similar homes sold for less than your assessed value, (2) a professional appraisal conducted as of January 1 of the tax year under appeal, (3) photographs documenting property damage or condition issues, (4) repair estimates or construction costs for needed work, and (5) documentation of your recent purchase price if you bought the property within the last three years. The Board will not consider arguments about tax rate increases or comparisons to your neighbor's assessment percentage—only evidence of your property's actual market value as of the tax lien date.

When will I receive my property assessment notice in Licking County?

In Licking County, assessment notices are typically mailed in the spring each year, usually reaching homeowners by mid-April. The notice will show both your property's market value and assessed value (which is 35% of market value), along with an estimate of your property tax bill. Licking County is on a sexennial reappraisal cycle with triennial updates—the county underwent a full reappraisal in 2023 with a triennial update scheduled for 2026. If you believe your assessment is too high after reviewing your notice, you have until March 31 of the following year to file an appeal with the Board of Revision.

Can I appeal if I disagree with the Board of Revision decision in Licking County?

Yes, if you are unsatisfied with the Licking County Board of Revision's decision, you have two options for further appeal. You must act within 30 days of the date the Board's decision notice is mailed. You can file DTE Form 4 (Notice of Appeal) with the Ohio Board of Tax Appeals (free of charge) or appeal to the Licking County Court of Common Pleas (requires $250 filing fee). If appealing to Common Pleas Court, you must also file notice with both the Board of Revision and the County Fiscal Officer. Once an appeal is filed, the Board's decision will not take effect until the appeal is completely resolved.

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

Adams County (West Union)Allen County (Lima)Ashland County (Ashland)Ashtabula County (Jefferson)Athens County (Athens)Auglaize County (Wapakoneta)

← All Ohio property tax appeal info

Sources: https://lickingcounty.gov/depts/auditor/ | https://www.tax-rates.org/ohio/licking_county_property_tax | https://www.ownwell.com/trends/ohio/licking-county | https://www.propertyshark.com/mason/info/Property-Taxes/OH/Licking-County/ | https://lasclev.org/what-is-ohios-homestead-exemption/ | https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/real_estate/yearofsexennialreappraisalandupdate-2025-2030.pdf

Last verified: 2026-04-03