AppealDesk

Lucas County Property Tax Appeal, Ohio

Travis BunnTravis Bunn·Updated July 24, 2026

Lucas County is located in northwestern Ohio along the shores of Lake Erie, with Toledo serving as the county seat and largest city. With a population of approximately 431,000, the county is the sixth-most populous in Ohio and includes major cities like Oregon, Sylvania, and Maumee. Lucas County property owners face higher-than-average property tax burdens, with an effective tax rate of approximately 1.65-1.75% compared to Ohio's statewide median of 1.60% and the national median of around 1.02%. The median property tax bill of $2,020 per year is below the national median of $2,400, but property tax appeals are particularly important here given the county's above-average effective rates and active reassessment cycles.

Notable cities: Toledo, Oregon, Sylvania, Maumee, Waterville

Median Home

$122,400

Tax Rate

1.65%

Annual Tax

$2,020

Population

431,279

On the typical Lucas County home, valued near $122,400 at the county’s effective tax rate of 1.65%, 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.

The Board of Revision filing period is January 1 through March 31 each year per Ohio law. For tax year 2025 appeals, homeowners must file between January 1, 2026 and March 31, 2026. Paper forms mailed must be received by March 31 or postmarked by March 31 or earlier. There are no extensions to this deadline. Note: Property owners can only file once per three-year valuation cycle.

Want the full walkthrough? Read our Lucas County Property Tax Appeal Guide with evidence strategies and hearing tips.

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

How Lucas County Assesses Property

35%of market value

Assessed by: Lucas County Auditor's Office

Assessment cycle: triennial

Notices typically mailed: Spring (mid-March)

Ohio law requires all residential property to be assessed at 35% of fair market value. If your home's market value is $122,400 (the county median), at Ohio's 35% assessment ratio your assessed value would be $42,840. At Lucas County's effective tax rate of 1.65%, this would result in approximately $707 in annual taxes. The county conducts a full sexennial reappraisal every six years and a triennial update halfway through the cycle to adjust values based on market trends.

The Appeal Process

Appeals are heard by the Board of Revision. Board of Revision hearings are quasi-judicial proceedings limited to 30 minutes where you present evidence and testimony about your property's value. All parties are sworn in, hearings are recorded, and you can attend in-person, virtually by video, or by phone.

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Step 1: Gather evidence of your property's true market value, including recent comparable sales (within 36 months), recent appraisals, recent sale documentation, repair estimates, or photos of property damage. Submit evidence at least 5 days before your hearing.

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Step 2: File your appeal between January 1 and March 31 by completing DTE Form 1 (for most residential properties) online at https://co.lucas.oh.us/BOR or by submitting a notarized paper form by mail, email, or in person to the Lucas County Board of Revision.

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Step 3: After filing, you will be assigned a 30-minute hearing time slot. You can attend in-person at One Government Center, by video call, or by telephone. You may also waive your appearance and submit evidence only, though attending is recommended.

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Step 4: Present your evidence at the Board of Revision hearing. Hearings are quasi-judicial, open to the public, limited to 30 minutes, and all parties must be sworn in. Be prepared to answer questions about your property from hearing officers comprising the County Auditor, County Treasurer, and a County Commissioner.

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Step 5: The Board will deliberate and mail you a decision. If you disagree with the Board's decision, you have 30 days from the mailing date to appeal to the Ohio Board of Tax Appeals (BTA) or Lucas County Court of Common Pleas. You must also file a copy of your appeal notice with the Board of Revision within 30 days.

Required form: DTE Form 1 (residential market value), DTE Form 1M (manufactured homes), or DTE Form 2 (non-market value complaints such as CAUV)

Filing Methods

online:File online at https://co.lucas.oh.us/BOR (no notary required for online filing)
mail:Lucas County Board of Revision, One Government Center, Suite 670, Toledo, OH 43604-2255 (must be notarized)
email:auditorbor@co.lucas.oh.us (must be notarized)
in-person:One Government Center, Suite 670, Toledo, OH 43604

Evidence to Bring

Recent comparable sales (within 36 months)Recent independent appraisal (within 36 months)Recent sale documentation (deed, HUD-1 settlement statement, purchase agreement)Photos of property condition or damageRepair estimates or contractor quotesProperty condition documentation

Lucas County Assessor Contact

Lucas County Auditor's Office - Board of Revision

Phone: 419-213-4406

Address: One Government Center, Suite 600, Toledo, OH 43604

Website: https://co.lucas.oh.us/369/Board-of-Revision-Challenge-Your-Value

Online Portal: https://co.lucas.oh.us/BOR

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

Tax Exemptions in Lucas County

Homestead Exemption (Senior/Disabled)

$29,000 exemption (for taxes paid in 2026)

Property tax reduction for senior citizens (65+) or totally and permanently disabled homeowners who own and occupy their primary residence

Eligibility: Must be 65+ or totally/permanently disabled, own and occupy property as of January 1, and have Ohio Modified Adjusted Gross Income of $41,000 or less for tax year 2025/2026 (Social Security income excluded)Deadline: December 31 of the year being applied for

Enhanced Homestead Exemption (100% Disabled Veterans)

Up to $50,000 of market value exempted from taxation

Enhanced property tax reduction for veterans with 100% disability rating who own and occupy their property

Eligibility: Veterans who receive 100% disability rating or are compensated at 100% rate, own and occupy their property. No income limit.Deadline: December 31 of the year being applied for

Enhanced Homestead Exemption (Surviving Spouses of First Responders)

Enhanced exemption amount set by state

Property tax reduction for surviving spouses of first responders who died in the line of duty

Eligibility: Surviving spouses of first responders killed in the line of duty who own and occupy their propertyDeadline: December 31 of the year being applied for

Owner Occupied Credit

2.5% discount on property taxes (does not apply to levies passed after November 2013)

Credit for homeowners who own and occupy their primary residence

Eligibility: Must own and occupy property as of January 1Deadline: Contact auditor's office for application deadline

Lucas County Appeal Packet · $49

Comparable sales evidence, county-specific filing guide, and professional cover letter. Enter your address to get started.

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Frequently Asked Questions

What is the deadline to appeal my property taxes in Lucas County for 2026?
The deadline to file a property tax appeal with the Lucas County Board of Revision is March 31, 2026. You can file anytime between January 1 and March 31, 2026 to appeal your tax year 2025 assessment. This is a firm deadline set by Ohio law with no extensions. If you mail a paper form, it must be received by March 31 or postmarked by March 31 or earlier. Missing this deadline means you must wait another full year to appeal your property valuation.
How do I file a property tax appeal online in Lucas County?
Lucas County offers online filing through their Board of Revision portal at https://co.lucas.oh.us/BOR. The advantage of filing online is that you do not need to have your form notarized, unlike paper forms which must be signed in front of a notary. You will complete DTE Form 1 (for most residential properties) through the online system. You can also upload supporting evidence like comparable sales, appraisals, or photos directly through the portal. After filing, you'll receive a confirmation number and be assigned a hearing date.
What is the homestead exemption worth in Lucas County in 2026?
For property taxes paid in 2026, the Lucas County homestead exemption exempts up to $29,000 of your property's value from taxation. For example, if your home is valued at $200,000, only $171,000 would be considered taxable. To qualify, you must be 65 years or older (or turn 65 in 2026) OR be totally and permanently disabled, own and occupy your home as of January 1, and have Ohio Modified Adjusted Gross Income of $41,000 or less. Social Security income does not count toward this income limit. The exemption can save eligible homeowners approximately $400-500 annually depending on local tax rates.
What happens at a Board of Revision hearing in Lucas County?
Board of Revision hearings in Lucas County are quasi-judicial proceedings limited to 30 minutes where you present evidence about your property's value to three hearing officers: the County Auditor, County Treasurer, and a County Commissioner. All parties must be sworn in before testifying, and hearings are recorded. You can attend in-person at One Government Center, by video call, or by telephone. You'll present your evidence (comparable sales, appraisals, photos, etc.) and answer questions about your property. It's strongly recommended to submit all evidence at least 5 days before the hearing so officers can review it. After the hearing, the Board deliberates and mails you their decision.
How much can I save by appealing my property taxes in Lucas County?
Savings from a successful property tax appeal in Lucas County depend on how much your assessed value is reduced. With Lucas County's effective tax rate of approximately 1.65%, every $10,000 reduction in your home's market value saves you about $58 annually in property taxes (calculated as $10,000 x 35% assessment ratio x 1.65% tax rate). For example, if you successfully reduce your home's valuation from $150,000 to $130,000, you would save approximately $115 per year. These savings continue each year until the next revaluation or triennial update adjusts property values.
What evidence do I need for a Lucas County property tax appeal?
The Lucas County Board of Revision accepts several types of evidence to support your appeal. The strongest evidence includes recent comparable sales of similar homes in your neighborhood sold within the past 36 months, showing your property is overvalued compared to actual market activity. You can also submit a recent independent appraisal (within 36 months), documentation of your own recent purchase (deed, HUD-1 settlement statement, purchase agreement), photos documenting property damage or poor condition, contractor estimates for needed repairs, or evidence of declining neighborhood values. Submit all evidence at least 5 days before your hearing for best results.
Can I appeal my Lucas County property taxes every year?
No, Ohio law limits property owners to filing one Board of Revision complaint per three-year valuation cycle. Lucas County follows a six-year reappraisal schedule with a triennial update halfway through the cycle. If you filed a complaint for tax year 2024, you cannot file again until tax year 2027. However, you can file during the January 1 to March 31 window every year you haven't filed during that three-year period. The most recent Lucas County revaluation was in 2024, and the next triennial update is scheduled for 2027 (though this may change to 2028 due to state scheduling adjustments).
What if I disagree with the Board of Revision's decision in Lucas County?
If you disagree with the Lucas County Board of Revision's final decision, you have the right to file a second-level appeal within 30 days of the mailing date of their decision letter. You can appeal to either the Ohio Board of Tax Appeals (BTA) at https://bta.ohio.gov or the Lucas County Court of Common Pleas. You must also file a copy of your notice of appeal with the Lucas County Board of Revision within the same 30-day timeframe. The Board of Tax Appeals handles property tax appeals statewide, while Common Pleas Court is a local judicial option. Contact the Lucas County Clerk of Courts at 419-213-4490 for information about the court appeal process.

Official Resources

Lucas County Board of Revision - File Appeal Online →

Official online filing portal for property tax appeals with the Lucas County Board of Revision.

Lucas County Auditor's Office - Property Search (AREIS) →

Search property values, assessment data, and ownership information for any parcel in Lucas County.

Lucas County Homestead Exemption Application →

Information and application for homestead exemption for seniors, disabled persons, and disabled veterans.

Ohio Board of Tax Appeals →

State-level appeal option if you disagree with the County Board of Revision's decision.

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://co.lucas.oh.us/369/Board-of-Revision-Challenge-Your-Value | https://www.lucascountyohioauditor.gov/bor | https://co.lucas.oh.us/356/Homestead-Exemption-Program | https://www.tax-rates.org/ohio/lucas_county_property_tax | https://www.ownwell.com/trends/ohio/lucas-county | https://co.lucas.oh.us/358/Real-Estate-Appraisal-and-Assessment

Last verified: 2026-07-24