Morrow County Property Tax Appeal — Ohio

Rob Hartley·Updated April 3, 2026

Morrow County is located in central Ohio with a population of approximately 35,000 residents as of 2020. The county seat is Mount Gilead, and other notable population centers include Cardington, Chesterville, and Edison. Property tax appeals matter significantly here because Morrow County's median effective tax rate of 1.58% is substantially higher than the national median of 1.02%, though the median annual tax bill of $1,602 remains below the national median of $2,400 due to lower property values. Understanding the appeal process can help homeowners ensure their assessments are accurate and fair.

Notable cities: Mount Gilead, Cardington, Chesterville, Edison

Median Home

$98,100

Tax Rate

1.58%

Annual Tax

$1,602

Population

34,950

2026 Appeal Deadline: March 31, 2026

In Ohio, property owners must file appeals with the Board of Revision by March 31, 2026 to challenge their 2025 tax year assessment. Late filings are not accepted. The appeal must be filed or postmarked by this deadline.

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

How Morrow County Assesses Property

35%of market value

Assessed by: Morrow County Auditor

Assessment cycle: annual

Notices typically mailed: Spring (typically mid-March)

In Morrow County, the Auditor determines your property's market value, which is then multiplied by Ohio's 35% assessment ratio to calculate your assessed value for taxation purposes. For example, if your home's market value is $98,100 (the county median), at Ohio's 35% assessment ratio your assessed value would be $34,335, resulting in approximately $1,550 in annual taxes at the county's effective rate of 1.58%. Assessment notices are typically mailed in the spring each year, reaching property owners by mid-March.

The Appeal Process

Appeals are heard by the Board of Revision. The Morrow County Board of Revision consists of three members: the County Auditor, County Treasurer, and a County Commissioner. Hearings typically last 15 minutes, and you will have the opportunity to present your evidence and explain why your property's valuation should be changed.

Step 1: Review your property assessment notice received in spring and compare your property's market value to similar properties in Morrow County using the Auditor's property search tool at https://auditor.co.morrow.oh.us

Step 2: Gather supporting evidence including recent comparable sales of similar properties, professional appraisals, photographs of property damage or condition issues, repair estimates, or documentation of assessment errors

Step 3: Complete DTE Form 1 (Complaint Against the Valuation of Real Property) available from the Morrow County Auditor's office or Ohio Department of Taxation website, providing your property information and requested market value

Step 4: File your completed DTE Form 1 and all supporting evidence with the Morrow County Board of Revision by March 31, 2026, either by mail, in-person, or through the online portal if available

Step 5: Attend your Board of Revision hearing when scheduled (you will receive at least 10 days advance notice), present your evidence professionally, and explain why your property's assessed value should be reduced

Step 6: Receive the Board of Revision's written decision; if approved, your assessment and taxes will be adjusted accordingly; if denied, you have 30 days to appeal to the Ohio Board of Tax Appeals or Court of Common Pleas

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

Filing Methods

mail:Morrow County Auditor, Board of Revision, 48 East High Street, Room 7, Mount Gilead, OH 43338

in-person:Morrow County Auditor's Office, 48 East High Street, Room 7, Mount Gilead, OH 43338, Monday-Friday 8:00 AM - 4:00 PM

online:Check the Morrow County Auditor website at https://auditor.co.morrow.oh.us for Board of Revision filing information

Evidence to Bring

Recent comparable sales of similar properties in your areaProfessional property appraisal dated as of January 1, 2025Photographs documenting property damage or condition issuesContractor estimates for needed repairsDocumentation of assessment errors or incorrect property characteristics

Morrow County Assessor Contact

Morrow County Auditor

Phone: (419) 946-4060

Address: 48 East High Street, Room 7, Mount Gilead, OH 43338

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

Online Portal: https://auditorhttps://.co.morrow.oh.us/Search

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

Tax Exemptions in Morrow County

Homestead Exemption for Seniors and Disabled

$29,000 of market value exempted

The Homestead Exemption reduces the taxable value of your primary residence by exempting a portion from property taxation, providing significant tax relief.

Eligibility: Available to homeowners age 65 or older by December 31 of the application year, or totally and permanently disabled persons, who own and occupy the property as their primary residence and have Ohio Modified Adjusted Gross Income of $41,000 or less (for 2026 tax year based on 2025 income). Homeowners who received the exemption in 2013 are grandfathered and not subject to income limits.Deadline: December 31 annually

Enhanced Homestead Exemption for Disabled Veterans

$58,000 of market value exempted

An enhanced version of the homestead exemption specifically for qualifying disabled veterans and surviving spouses of public service officers killed in the line of duty.

Eligibility: Available to veterans with a 100% service-connected disability rating from the VA, or surviving spouses of public service officers (police, firefighters, EMTs) killed in the line of duty. No income requirement applies to this exemption.Deadline: December 31 annually

Owner Occupancy Credit

2.5% reduction on qualifying property taxes

A property tax reduction available to all owner-occupied residential properties, providing a modest credit on property tax bills.

Eligibility: Every property owner who resides in their home as their principal place of residence (domicile) on January 1 of the year they file. A homeowner and spouse are entitled to this tax reduction on only one home in Ohio.Deadline: December 31 annually (first-time filers should apply before first half tax due date)

Current Agricultural Use Value (CAUV)

Varies based on agricultural use and soil type

The CAUV program provides tax relief by valuing qualifying agricultural land based on its current agricultural use rather than market value.

Eligibility: Available for farmland of ten acres or more devoted exclusively to agricultural use or for timberlands. Also available for tracts less than ten acres if average yearly gross farm income for the past three years is at least $2,500 from agricultural products.Deadline: Contact Morrow County Auditor for application deadline

Official Resources

Morrow County Auditor Official Website →

Access property search, tax estimator, Board of Revision information, and exemption applications from the official Morrow County Auditor's office.

Morrow County Property Search Tool →

Look up property records, assessments, tax history, and parcel information for any property in Morrow County.

Ohio Department of Taxation - Property Tax Forms →

Download official DTE Form 1 for Board of Revision appeals and other property tax forms required by Ohio law.

Morrow County Treasurer →

Pay your property taxes online, view tax bills, sign up for paperless billing, and find payment due dates and accepted payment methods.

Check Your Morrow County Assessment

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Frequently Asked Questions

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

The deadline to file a property tax appeal in Morrow County is March 31, 2026. This is a firm deadline set by Ohio law for challenging your 2025 tax year assessment, and late filings are not accepted. You must file your DTE Form 1 (Complaint Against the Valuation of Real Property) with the Morrow County Board of Revision by this date, either in person at the Auditor's office or postmarked by mail no later than March 31. The appeal filing period opens January 1, 2026, giving property owners a three-month window to prepare and submit their appeals. If you miss this deadline, you generally must wait until the next filing period unless your property undergoes a significant change or is sold.

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

In Morrow County and throughout Ohio, property taxes are calculated using a 35% assessment ratio applied to your property's market value. The Morrow County Auditor first determines your property's fair market value based on comparable sales and property characteristics. This market value is then multiplied by 35% to arrive at your assessed value, which is the actual figure used to calculate your tax bill. For example, if the Auditor values your home at $98,100 (the county median), your assessed value would be $34,335 ($98,100 × 0.35). This assessed value is then multiplied by the local tax rate (mills) to determine your annual property tax. When you appeal, you're challenging the market value determination, not the 35% ratio which is set by state law.

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

To successfully appeal your property taxes in Morrow County, you need strong evidence supporting your claim that your property's market value is lower than the Auditor's assessment. The most effective evidence includes recent comparable sales (within the last 12 months) of similar properties in your area that sold for less than your assessed value, a professional appraisal conducted as of January 1, 2025 (the tax lien date), photographs documenting property damage or deterioration, contractor estimates for necessary repairs, or documentation of errors in the Auditor's property records such as incorrect square footage or number of rooms. The Morrow County Board of Revision will not consider arguments about tax rates, percentage increases in taxes, or comparisons to neighbors' assessments—only evidence about your property's actual market value as of January 1, 2025.

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

The Homestead Exemption in Morrow County can save qualifying homeowners approximately $400-$450 per year by exempting $29,000 of your property's market value from taxation. For example, if your home is valued at $98,100 (the county median) and you qualify for the homestead exemption, you would only be taxed as if your home were worth $69,100. At Morrow County's effective tax rate of 1.58%, this translates to annual savings of approximately $458. The actual savings amount varies depending on your specific tax district and the local millage rates that apply to your property. To qualify, you must be age 65 or older, totally and permanently disabled, or a qualifying surviving spouse, and your Ohio Modified Adjusted Gross Income must be $41,000 or less for the 2026 tax year.

What happens at my Morrow County Board of Revision hearing?

At your Morrow County Board of Revision hearing, you will present your case before a three-member panel consisting of the County Auditor, County Treasurer, and a County Commissioner (or their designated representatives). Hearings typically last approximately 15 minutes, during which you will have the opportunity to explain why your property's assessed value should be reduced and present your supporting evidence such as comparable sales, appraisals, or photographs. The Auditor's office may also present evidence supporting their valuation. You will receive at least 10 days advance written notice of your hearing date and time. In some cases, if the Board reviews your submitted evidence beforehand and agrees with your requested value, they may approve your appeal without requiring your attendance. After the hearing, the Board will issue a written decision, and all decisions are held for 30 days pending possible appeal to the Ohio Board of Tax Appeals.

Can I appeal my Morrow County property taxes online?

While the Morrow County Auditor's website at https://auditor.co.morrow.oh.us provides resources and information about the Board of Revision appeal process, you should contact the Auditor's office directly at(419) 946-4060 to confirm current online filing options for 2026. Some Ohio counties now offer electronic filing through their Board of Revision portals, while others still require paper forms to be filed in person or by mail. If online filing is not available in Morrow County, you can file your DTE Form 1 by mailing it to the Morrow County Auditor, Board of Revision, 48 East High Street, Room 7, Mount Gilead, OH 43338, or by delivering it in person during office hours Monday through Friday from 8:00 AM to 4:00 PM. Regardless of filing method, your appeal must be received or postmarked by March 31, 2026.

How often can I appeal my property taxes in Morrow County?

Under Ohio law, property owners in Morrow County can generally file a Board of Revision appeal only once every three years (during each triennial period) for the same property. However, there are important exceptions that allow you to file more frequently: if your property is sold, if you make significant improvements or your property suffers major damage, if there are errors in the property characteristics on record, or if the Auditor changes your property's value. The standard annual appeal window runs from January 1 through March 31 each year, during which you can challenge your property's current assessment. If you file an appeal and it is dismissed or withdrawn due to procedural errors, that still counts as your one filing for the triennial period, so it's crucial to complete your DTE Form 1 carefully and include all required documentation to avoid dismissal.

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

In Morrow County, market value is the estimated amount your property would sell for in an open market between a willing buyer and seller, as determined by the County Auditor based on comparable sales, property characteristics, and market conditions. Assessed value is the market value multiplied by Ohio's statutory 35% assessment ratio, and this is the figure actually used to calculate your property taxes. For instance, if the Auditor determines your home's market value is $100,000, your assessed value would be $35,000 ($100,000 × 0.35). Your tax bill is then calculated by multiplying this assessed value by your local tax rate (expressed in mills). When you receive your assessment notice in spring, it will show both values along with an estimate of your property tax bill. When appealing, you're challenging the market value determination—if you successfully reduce your market value, your assessed value and taxes will automatically decrease proportionally.

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: https://auditorhttps://.co.morrow.oh.us | https://morrowcountyohio.gov/government/treasurer/index.php | https://www.ownwell.com/trends/ohio/morrow-county | https://sdglegal.net/ohio-property-tax-deadline-2025/ | https://tax.ohio.gov

Last verified: 2026-04-03