Montgomery County Property Tax Appeal — Ohio

Rob Hartley·Updated February 15, 2026

Montgomery County, located in southwestern Ohio with a population of approximately 533,796, includes the county seat of Dayton along with major population centers including Kettering, Centerville, and Miamisburg. With a median home value of $119,100 and an effective property tax rate of 1.75%, the typical homeowner pays $2,079 annually in property taxes. Montgomery County has one of the highest median property taxes in the United States, ranking 407th of 3,143 counties, making property tax appeals particularly important for homeowners looking to reduce their tax burden in this high-tax jurisdiction.

Notable cities: Dayton, Kettering, Centerville, Miamisburg

Median Home

$119,100

Tax Rate

1.75%

Annual Tax

$2,079

Population

533,796

2026 Appeal Deadline: March 31

Complaints can be filed between January 1 and March 31 each year for property tax appeals in Montgomery County.

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

How Montgomery County Assesses Property

35%of market value

Assessed by: Montgomery County Auditor Karl L. Keith

Assessment cycle: triennial

Notices typically mailed: Spring (typically reaching mailboxes by middle of April)

In Ohio, the assessed value amounts to 35% of the fair market value. For example: if a home is valued at $200,000 market value, its assessed value for taxes would be $70,000 (200,000 × 0.35). Using Montgomery County's median home value of $119,100, at Ohio's 35% assessment ratio your assessed value would be $41,685, resulting in approximately $729 in annual taxes at the county's effective rate of 1.75%.

The Appeal Process

Appeals are heard by the Board of Revision. Hearings typically last between 10 and 20 minutes per property. During the BOR process, the complainant has the burden of proof and must effectively support their opinion of value.

Step 1: Fill out the BOR complaint form, indicating your desired value and briefly stating your rationale for the change

Step 2: Submit the complaint between January 1 and March 31 to the Board of Revision

Step 3: Receive a hearing notice by certified mail at least two weeks in advance of your scheduled hearing

Step 4: Attend your hearing (typically lasting 10-20 minutes) and present evidence to support your opinion of value

Step 5: Receive the BOR decision by mail within 90 days of the hearing

Step 6: If not satisfied, appeal within 30 days to either the Ohio Board of Tax Appeals (forms at https://bta.ohio.gov) or Montgomery County Court of Common Pleas by calling(937) 225-4512

Required form: BOR complaint form

Filing Methods

mail:Board of Revision * 451 W. Third St.* 3rd Floor * Dayton OH 45422

in-person:Board of Revision, third floor of the County Administration building, 451 W Third St in Dayton, open Monday-Friday 8am-5pm

Evidence to Bring

Record of an open market sale of the property from the last three yearsList of recent sales of nearby similar properties (including age, square footage, and location)Photos of property conditionRepair estimates

Montgomery County Assessor Contact

Montgomery County Auditor's Office

Phone: (937) 225-4326

Address: 451 West Third St., P.O. Box 972, Dayton, Ohio 45422

Website: https://www.mcrealestate.org/

Online Portal: https://www.mcrealestate.org/search/commonsearch.aspx?mode=address

Hours: Monday to Friday, 8:00 AM – 5:00 PM

Tax Exemptions in Montgomery County

Homestead Exemption

Up to $28,000 of market value

Reduction on a portion of property taxes for qualifying senior citizens, those with a permanent disability and surviving spouses of a public service officer killed in the line of duty

Eligibility: Must be 65 years of age or older or be permanently or totally disabled, meet annual state set income requirements ($41,000 for 2026), and own the home where they live as of January 1stDeadline: December 31st

Owner Occupancy Credit

2.5% reduction

Program that allows property owners who live in their property to receive a 2.5% reduction credit

Eligibility: Property owners who occupy their property as primary residenceDeadline: Contact Auditor's office for details

Property Damage Reduction

Varies based on damage severity

Properties that have been structurally damaged may be eligible to receive a reduction in taxable value proportional to the severity of damage

Eligibility: Properties with structural damageDeadline: Contact Auditor's office for details

Official Resources

Montgomery County Auditor Property Search →

Search for property information, view tax bills, and check assessed values for any property in Montgomery County.

Ohio Board of Tax Appeals →

File an appeal if you disagree with the Montgomery County Board of Revision decision.

Montgomery County Treasurer Payment Portal →

Pay property taxes online, view payment history, and check tax due dates.

Homestead Exemption Application →

Apply online for the homestead exemption if you're 65+ or permanently disabled with qualifying income.

Check Your Montgomery County Assessment

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

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Frequently Asked Questions

What is the deadline to appeal my property taxes in Montgomery County?

Property tax appeals in Montgomery County must be filed between January 1 and March 31 each year. You'll need to fill out a BOR complaint form, indicating your desired value and briefly stating your rationale for the change. If you missed last year's deadline, qualified applicants may sign up on or before December 31st and still get a reduction on last year's taxes payable this year. The Board of Revision office is located at 451 W. Third St., 3rd Floor in Dayton.

How much can I save with the homestead exemption in Montgomery County?

In 2026, the Homestead Exemption allows qualifying homeowners a reduction equal to the taxes that would otherwise be charged on up to $28,000 of the market value of their home. Homestead exemptions save eligible taxpayers an average of about $500 each per year. To qualify, your 2026 Ohio Modified Adjusted Gross Income cannot exceed $41,000 (or $40,000 for late applications). The exemption amount is adjusted annually for inflation, helping seniors and disabled residents keep pace with rising property values.

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

The complainant must provide reliable and credible information, evidence and facts that demonstrate market value. Key evidence includes a record of an open market sale of the property from the last three years and a list of recent sales of nearby similar properties with similarities in age, square footage, and location. Additionally, photos documenting property condition issues, professional repair estimates, and any documentation showing your property's value is lower than assessed can strengthen your appeal.

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

Hearings typically last between 10 and 20 minutes per property. During the BOR process, the complainant has the burden of proof and must effectively support their opinion of value. The county strongly encourages complainants to attend their hearing; if you don't attend, the BOR will rely only on the evidence submitted. The BOR will issue a decision by mail to all parties within 90 days of the hearing, informing you whether your property value has been adjusted.

How do I file a property tax appeal in Montgomery County online?

Montgomery County does not currently offer online filing for property tax appeals. To initiate a property value appeal, you must complete the BOR complaint form. You can file in person at the Board of Revision office on the third floor of the County Administration building at 451 W Third St in Dayton, open Monday-Friday 8am-5pm, or mail your complaint to the Board of Revision at 451 W. Third St., 3rd Floor, Dayton OH 45422. Remember to file between January 1 and March 31.

What is the 2026 property reappraisal and how will it affect my taxes?

During the 2026 reappraisal, the county will individually review each of the 250,000+ real estate parcels and assign new values, which will be used for tax bills starting in 2027. Recent revaluations in Montgomery County raised residential values significantly, with tax bills projected to rise 5 to 12% or more in some areas depending on local levies. This makes the appeal process especially important if you believe your property's new assessed value exceeds its actual market value.

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

Cuyahoga County (Cleveland)Franklin County (Columbus)Hamilton County (Cincinnati)Summit County (Akron)

← All Ohio property tax appeal info

Sources: https://www.mcohio.org/1180/BOR-Process | https://www.ownwell.com/trends/ohio/montgomery-county | https://www.tax-rates.org/ohio/montgomery_county_property_tax | https://www.mcohio.org/657/Homestead | https://montgomerycountyauditors.org/

Last verified: 2026-02-15