Madison County Property Tax Appeal — Ohio

Rob Hartley·Updated April 3, 2026

Madison County is located in central Ohio with a population of approximately 43,824. The county seat is London, and other notable communities include Plain City and West Jefferson. Madison County's median home value of $142,200 is slightly above the Ohio state median, and the county's effective property tax rate of 1.59% is significantly higher than the national median of 1.02%. With a median annual property tax bill of $2,428, Madison County residents pay slightly more than the national median of $2,400, making property tax appeals an important consideration for homeowners seeking to lower their tax burden.

Notable cities: London, Plain City, West Jefferson

Median Home

$142,200

Tax Rate

1.59%

Annual Tax

$2,428

Population

43,824

2026 Appeal Deadline: March 31, 2026

Appeals for the 2025 tax year (payable in 2026) must be filed by March 31, 2026. The complaint must be received by the Madison County Auditor's office or postmarked by March 31. Private meter postmarks are not valid - only U.S. Postal Service postmarks are accepted.

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

How Madison County Assesses Property

35%of market value

Assessed by: Madison County Auditor's Office

Assessment cycle: sexennial reappraisal with triennial updates

Notices typically mailed: Spring (typically mid-April)

In Madison County, your property's assessed value is calculated by multiplying its market value by Ohio's 35% assessment ratio. For example, if your home's market value is $142,200 (the county median), at Ohio's 35% assessment ratio your assessed value would be $49,770, resulting in approximately $2,428 in annual taxes at the county's effective rate of 1.59%. Madison County completed a sexennial reappraisal in 2024 and is undergoing a triennial update for 2026, meaning property values are being adjusted based on recent market trends.

The Appeal Process

Appeals are heard by the Board of Revision. After filing, you will receive written notice of your hearing date at least 10 days in advance. The hearing takes place before the Madison County Board of Revision, which consists of the County Auditor, County Treasurer, and President of the County Commissioners. You will present your evidence, and the Board will issue a written decision typically within several weeks after the hearing.

Step 1: Review your property assessment notice received in spring and verify your property's current market value using the Madison County Auditor's online property search tool at https://auditor.co.madison.oh.us.

Step 2: Gather supporting evidence for your appeal, including recent comparable sales from your neighborhood, a professional appraisal dated near January 1 of the tax year, photographs of property condition issues, and repair estimates for any deferred maintenance or damage.

Step 3: Complete DTE Form 1 (Complaint Against the Valuation of Real Property) accurately and specify the market value you believe is correct. Download the form from the Auditor's website or request it from the Auditor's office at(740) 852-9717.

Step 4: File your complaint with the Madison County Board of Revision by March 31, 2026. Include all supporting documentation with your filing. You may file by mail (postmarked by deadline), in person, or online if available.

Step 5: Attend your Board of Revision hearing after receiving written notice at least 10 days in advance. Present your evidence professionally and be prepared to explain why your property's value should be reduced.

Step 6: If you disagree with the Board of Revision's decision, you may appeal to the Ohio Board of Tax Appeals within 30 days of receiving the Board's decision by filing DTE Form 4.

Step 7: As a final option, if the Ohio Board of Tax Appeals denies your appeal, you may appeal to the Court of Common Pleas within 30 days of the BTA decision.

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

Filing Methods

mail:Mail to: Madison County Auditor, 1 N. Main Street, London, OH 43140. Must be postmarked by March 31.

in-person:Deliver to: Madison County Auditor's Office, 1 N. Main Street, London, OH 43140. Office hours: Monday-Friday, 8:00 AM - 4:00 PM.

online:Check the Madison County Auditor website at https://auditor.co.madison.oh.us for online filing options if available.

Evidence to Bring

Recent comparable sales from your neighborhood (sold within the past year)Professional appraisal dated near January 1 of the tax yearPhotographs documenting property condition issues or damageRepair estimates for deferred maintenanceRecent listing information or market analysis from a real estate professional

Madison County Assessor Contact

Madison County Auditor's Office

Phone: (740) 852-9717

Address: 1 N. Main Street, London, OH 43140

Website: https://auditorhttps://.co.madison.oh.us/

Online Portal: https://auditorhttps://.co.madison.oh.us/

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

Tax Exemptions in Madison County

Homestead Exemption (Seniors and Disabled)

$26,200 reduction in market value

Reduces the taxable value of your home for property tax purposes for qualifying senior citizens and permanently disabled homeowners.

Eligibility: Must be 65 years or older by December 31 of the application year, OR permanently and totally disabled as of January 1. Must own and occupy the property as principal residence. Income limit of $41,000 total household income (2026 application period).Deadline: December 31 annually

Enhanced Homestead Exemption (Disabled Veterans)

$52,300 reduction in market value

Provides an increased property tax exemption for disabled veterans with a 100% service-connected disability rating.

Eligibility: Must be a veteran with a 100% disability rating for service-connected disabilities or 100% disability based on individual unemployability. Must own and occupy as principal residence. No income limit.Deadline: December 31 annually

Owner Occupancy Credit

5.70% reduction on qualified levies (2026), increasing to 15.38% by 2029

Automatic tax reduction for homeowners who occupy their property as their primary residence, increasing from 2.5% to 5.70% for tax year 2026.

Eligibility: Must own and occupy the home as principal residence as of January 1. Automatically applied when you indicate owner-occupancy on property transfer forms.Deadline: File DTE Form 105C by December 31 if not already enrolled

Surviving Spouse Exemption

$52,300 reduction in market value

Allows surviving spouses of public service officers killed in the line of duty to receive homestead benefits.

Eligibility: Must be the surviving spouse of a public safety officer (police, firefighter, etc.) killed in the line of duty. Must have occupied the homestead at time of death.Deadline: December 31 annually

Official Resources

Madison County Auditor Website →

Official website for property search, tax estimator, forms, and assessment information.

Ohio Department of Taxation - Real Property Division →

State-level property tax information, forms, and homestead exemption details.

Madison County Government →

Official Madison County website with links to all county offices and services.

Ohio Board of Tax Appeals →

State appeals board for second-level property tax appeals after Board of Revision decisions.

Check Your Madison County Assessment

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Frequently Asked Questions

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

The deadline to file a property tax appeal in Madison County is March 31, 2026, for appeals against the 2025 tax year assessment (payable in 2026). Your DTE Form 1 complaint must be received by the Madison County Auditor's office or postmarked by the U.S. Postal Service by March 31. Note that private meter postmarks are not valid for establishing the filing date - only official U.S. Postal Service postmarks are accepted. Late filings are generally not accepted, so it's important not to wait until the last day to file your appeal.

How is my property's assessed value calculated in Madison County?

In Madison County, your assessed value is calculated by multiplying your property's market value by Ohio's statutory assessment ratio of 35%. For example, if your home has a market value of $142,200 (the county median), your assessed value would be $49,770 ($142,200 × 0.35). Your annual property tax bill is then calculated by applying the local tax rate to this assessed value. Madison County completed a sexennial reappraisal in 2024 and is undergoing a triennial update in 2026, which means property values are being adjusted to reflect current market conditions.

What evidence do I need to file a successful property tax appeal in Madison County?

To file a successful appeal in Madison County, you should gather strong supporting evidence including recent comparable sales from your neighborhood (ideally sold within the past year), a professional appraisal dated near January 1 of the tax year under appeal, photographs documenting any property condition issues or damage, and repair estimates for deferred maintenance. The burden of proof is on you as the property owner, so organized, comprehensive evidence significantly improves your chances of success. Market analyses from licensed real estate professionals and documentation of any factors that negatively impact your property's value are also helpful. Simply stating that you believe your value is wrong without supporting documentation will not justify a reduction.

What happens after I file my property tax appeal with the Madison County Board of Revision?

After you file your DTE Form 1 with the Madison County Board of Revision, your appeal will be reviewed by a staff appraiser who will examine your evidence and the property's valuation. You will then receive written notice of your hearing date at least 10 days in advance of the scheduled hearing. At the hearing, you will present your evidence before the three-member Board of Revision, which consists of the County Auditor, County Treasurer, and President of the County Commissioners. The Board will review your testimony and documentation, and issue a written decision typically within several weeks after the hearing. If you disagree with the Board's decision, you have 30 days to appeal to the Ohio Board of Tax Appeals.

How much can I save with the Homestead Exemption in Madison County?

The Homestead Exemption in Madison County can save eligible homeowners a significant amount annually by exempting $26,200 of your home's market value from taxation. For a typical Madison County homeowner with the effective tax rate of 1.59%, this exemption would save approximately $416 per year. Disabled veterans with a 100% service-connected disability rating qualify for an enhanced homestead exemption that shields $52,300 of market value from taxation, resulting in annual savings of approximately $831. These exemptions are available to seniors age 65 and older, permanently disabled individuals, and qualifying veterans, though seniors and disabled persons must meet income limits (maximum $41,000 household income for 2026 applications).

Can I file my Madison County property tax appeal online?

Madison County may offer online filing options through the County Auditor's website at https://auditor.co.madison.oh.us. You should check the website or contact the Auditor's office at(740) 852-9717 to confirm whether online filing is available for Board of Revision appeals. Traditional filing methods are definitely available, including filing in person at the Auditor's office at 1 N. Main Street in London during office hours (Monday-Friday, 8:00 AM - 4:00 PM), or by mail with a postmark by March 31. Regardless of filing method, you must submit DTE Form 1 along with all supporting evidence before the March 31 deadline.

What is the difference between market value and assessed value in Madison County?

Market value is the estimated price your property would sell for on the open market, while assessed value is the value used to calculate your property taxes. In Madison County and throughout Ohio, assessed value is set at exactly 35% of market value by state law. This means if your home's market value is $200,000, your assessed value would be $70,000 ($200,000 × 0.35). When you file a property tax appeal with the Madison County Board of Revision, you are challenging the market value, not the assessment ratio. If you successfully reduce your market value through an appeal, your assessed value will automatically decrease proportionally since the 35% assessment ratio is fixed by Ohio law.

How often are properties reassessed in Madison County, Ohio?

Madison County follows Ohio's mandated property valuation cycle, which includes a full sexennial (six-year) reappraisal and a triennial (three-year) update halfway through each cycle. Madison County completed its most recent sexennial reappraisal in 2024, which involved comprehensive reassessment of all properties with physical inspections. The county is undergoing a triennial update in 2026, which adjusts property values based on recent market trends and sales data without requiring physical inspections of all properties. The next full sexennial reappraisal will occur in 2030. Property owners receive assessment notices in the spring (typically mid-April) and have until March 31 of the following year to file appeals.

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://auditorhttps://.co.madison.oh.us/ | https://www.ownwell.com/trends/ohio/madison-county | https://www.propertytax101.org/ohio/madisoncounty | https://sdglegal.net/ohio-property-tax-deadline-2026/ | https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/real_property/dte_105i_fi.pdf

Last verified: 2026-04-03