Morrow County Property Tax Appeal, Ohio

Travis Bunn·Updated July 25, 2026

Morrow County is located in central Ohio with a population of approximately 35,000 and the county seat in Mount Gilead. The largest population centers include Mount Gilead (population 3,687), Cardington (2,076), and Westfield (1,255). Property tax appeals matter here because Morrow County's effective tax rate of 1.40% is significantly higher than the national median of 1.02%, meaning homeowners pay above-average property taxes relative to the rest of the country. The county's median home value of $136,350 is well below the national median of $332,700, yet the median annual property tax bill of $1,478 still represents a substantial burden for local residents.

Notable cities: Mount Gilead, Cardington, Westfield

Median Home

$136,350

Tax Rate

1.40%

Annual Tax

$1,478

Population

35,000

On the typical Morrow County home, valued near $136,350 at the county’s effective tax rate of 1.40%, 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.

Property valuation complaints must be filed with the Morrow County Board of Revision between January 1 and March 31 of each year. For 2026 tax year appeals, the filing window runs from January 1, 2026 through March 31, 2026. This deadline is statutory and strict with no extensions. Mailed complaints must be received by March 31, unless the envelope bears a USPS postmark of March 31 or earlier.

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

How Morrow County Assesses Property

35%of market value

Assessed by: Morrow County Auditor's Office

Assessment cycle: annual

Notices typically mailed: Spring (typically by mid-March)

Ohio assesses all property at 35% of its true market value, as required by the Ohio Constitution. This means the taxable assessed value is only a portion of what your home would sell for on the open market. For example, if your home's market value is $136,350 (the county median), your assessed value would be $47,723 (136,350 × 0.35), resulting in approximately $1,908 in annual taxes at Morrow County's effective rate of 1.40%.

The Appeal Process

Appeals are heard by the Board of Revision. Once your valuation complaint is received by the Morrow County Board of Revision, a hearing will be scheduled. The Board consists of the County Auditor, County Treasurer, and a member of the Board of County Commissioners. You will typically have 5-15 minutes to present your evidence and answer questions about your property's market value.

Contact the Morrow County Auditor's Office at (419) 946-4060 or visit auditor.co.morrow.oh.us to obtain DTE Form 1 (Complaint Against the Valuation of Real Property) or request an informal review of your assessment.

Gather evidence to support your appeal, including recent comparable sales of similar properties in your area, a professional appraisal dated as of January 1 of the tax year, photographs of property damage or condition issues, repair estimates, or documentation of assessment errors.

Complete DTE Form 1 with your property information, current assessed value, your opinion of the correct market value, and detailed reasons justifying the requested reduction. Attach all supporting evidence and documentation.

File your completed appeal with the Morrow County Board of Revision between January 1 and March 31, 2026, either by mail to 48 East High Street, Room 7, Mt. Gilead, OH 43338, or in person during business hours (Monday-Friday, 8:00 AM - 4:00 PM).

Attend the Board of Revision hearing when scheduled. The Board consists of the County Auditor, County Treasurer, and a County Commissioner. Present your evidence professionally and be prepared to answer questions about your property's value. Hearings typically last 5-15 minutes.

If the Board of Revision denies your appeal or you disagree with their decision, you have 30 days from the date of the decision notice to file DTE Form 4 (Notice of Appeal) with either the Ohio Board of Tax Appeals or the Court of Common Pleas for further review.

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

Filing Methods

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

in-person:48 East High Street, Room 7, Mt. Gilead, OH 43338 (Monday-Friday, 8:00 AM - 4:00 PM)

phone:Call (419) 946-4060 to request appeal forms and information

Evidence to Bring

Recent comparable sales of similar propertiesProfessional appraisal dated as of January 1 of the tax yearPhotographs showing property condition or damageRepair estimates for needed improvementsDocumentation of assessment errors or incorrect property characteristicsRecent purchase price if bought within the last 12 months

Morrow County Assessor Contact

Morrow County Auditor's Office

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

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

Tax Exemptions in Morrow County

Homestead Exemption (Senior/Disabled)

$29,000 reduction in market value

Reduces the taxable value of a primary residence for qualifying seniors age 65+ and permanently disabled homeowners

Eligibility: Must be age 65 or older by December 31 of the tax year OR permanently and totally disabled, own and occupy the home as primary residence as of January 1, and have Ohio Adjusted Gross Income of $41,000 or less for tax year 2026 (based on 2025 return)Deadline: December 31 annually

Disabled Veterans Homestead Exemption

$58,000 reduction in market value

Enhanced homestead exemption for veterans with 100% service-connected disability rating and surviving spouses of public service officers killed in the line of duty

Eligibility: Must have 100% service-connected disability rating from the VA or be the surviving spouse of a public service officer killed in the line of duty. No income limit applies to this exemption.Deadline: December 31 annually

Owner Occupancy Credit

2.5% reduction on qualified levies

A 2.5% reduction on property taxes for homeowners who live in their property as their primary residence (applies to pre-2014 levies)

Eligibility: Must own and occupy the home as principal place of residence as of January 1. A homeowner and spouse are entitled to this credit on only one home in Ohio.Deadline: December 31 annually

Morrow 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 Morrow County for 2026?

The deadline to file a property tax appeal in Morrow County is March 31, 2026. Appeals must be filed with the Morrow County Board of Revision between January 1 and March 31 of the tax year. This deadline is statutory and strict with no extensions permitted under Ohio law. If you mail your appeal, it must be received by March 31 unless the envelope bears a USPS postmark of March 31 or earlier. Missing this deadline means you must wait until the next filing period to appeal your assessment.

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

To file a property tax appeal in Morrow County, you must complete DTE Form 1 (Complaint Against the Valuation of Real Property) and submit it to the Morrow County Board of Revision. You can obtain the form by calling the Auditor's Office at (419) 946-4060, visiting their office at 48 East High Street, Room 7 in Mt. Gilead, or downloading it from auditor.co.morrow.oh.us. Submit your completed form along with supporting evidence such as comparable sales, appraisals, or photos either by mail or in person during business hours (Monday-Friday, 8:00 AM - 4:00 PM). The filing period runs from January 1 through March 31 each year.

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

Ohio law requires all property to be assessed at 35% of its true market value. This means if your home in Morrow County has a market value of $136,350 (the county median), your assessed taxable value would be $47,723 (which is $136,350 multiplied by 0.35). Your property tax bill is then calculated by applying Morrow County's millage rates to this assessed value, not the full market value. This 35% assessment ratio is constitutional and applies uniformly across all of Ohio, so when appealing your property taxes, you need to challenge the market value determination, not the 35% ratio itself.

What is the homestead exemption worth in Morrow County?

The homestead exemption in Morrow County reduces your home's taxable market value by $29,000 for qualifying seniors age 65+ and permanently disabled homeowners, or by $58,000 for 100% disabled veterans and surviving spouses of fallen first responders. For a home with Morrow County's 1.40% effective tax rate, the standard $29,000 exemption saves approximately $142 annually (calculated as $29,000 × 0.35 assessment ratio × 1.40% effective rate). The enhanced $58,000 veteran exemption would save approximately $284 annually. To qualify for the senior/disabled exemption, your household income must be $41,000 or less for 2026, while the disabled veteran exemption has no income limit.

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

The most persuasive evidence for a Morrow County property tax appeal includes recent comparable sales of similar homes in your area that sold for less than your assessed value, a professional appraisal completed as of January 1 of the tax year, and documentation of property condition issues or needed repairs. If you purchased your home within the past 12 months for less than the auditor's valuation, bring your closing statement as this is often considered strong evidence. You should also include photographs showing any damage or deterioration, repair estimates from contractors, and documentation of any errors in the property record such as incorrect square footage, number of bedrooms, or lot size. Submit all evidence with your DTE Form 1 when filing your appeal.

What happens at a Morrow County Board of Revision hearing?

At a Morrow County Board of Revision hearing, you will present your case to a three-member board consisting of the County Auditor, County Treasurer, and a County Commissioner (or their designees). You typically have 5-15 minutes to present your evidence explaining why your property's market value should be reduced. The board will review your comparable sales, appraisal, or other evidence and may ask questions about your property's condition, features, or recent improvements. The hearing is formal but relatively informal compared to court proceedings. After hearing all evidence, the board will issue a written decision either upholding the current value, reducing it to your requested amount, or setting it at a different value. If you disagree with the board's decision, you have 30 days to appeal to the Ohio Board of Tax Appeals or Court of Common Pleas.

Can I appeal my Morrow County property taxes every year?

Under Ohio law, property owners can file a valuation complaint with the Board of Revision between January 1 and March 31 of each year, but there are some limitations. You can generally file every year if you believe your property value is incorrect. However, Ohio law states that you can only file once every three years unless there has been a substantial change to your property or the market. The annual filing window from January 1 to March 31 is your opportunity to challenge the current year's valuation. Keep in mind that filing an appeal in Morrow County may trigger a counter-complaint from your school district seeking to increase your value, so it's important to have solid evidence before filing.

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

The amount you can save by appealing your Morrow County property taxes depends on how much your home is overassessed and whether your appeal is successful. For example, if your home is overvalued by $20,000 and you successfully reduce the assessment, you would save approximately $98 per year (calculated as $20,000 × 0.35 assessment ratio × 1.40% effective tax rate). If you're overassessed by $50,000, a successful appeal could save you approximately $245 annually. These savings continue each year until the next reappraisal. Statistics show that about 25% of homes in America are overassessed, paying an average of $1,346 too much annually. Given Morrow County's effective rate of 1.40%, even a modest reduction in your assessed market value can result in meaningful long-term savings.

Official Resources

Morrow County Auditor Official Website →

Access property records, tax estimators, Board of Revision forms, and homestead exemption applications directly from the county auditor.

Ohio Department of Taxation - Property Tax Forms →

Download official DTE forms for appeals, homestead exemptions, and other property tax matters required by Ohio law.

Morrow County Property Search →

Look up your property's current assessed value, tax history, and verify your owner occupancy credit status online.

Ohio Board of Tax Appeals →

File second-level appeals if you disagree with the Morrow County Board of Revision's decision on your property tax complaint.

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://auditor.co.morrow.oh.us | https://www.ownwell.com/trends/ohio/morrow-county | https://www.tax-rates.org/ohio/morrow_county_property_tax | https://propertytaxrates.org/blog/ohio-property-tax-guide-2026 | https://morrowcountyauditor.org/morrow-county-property-tax-complete-guide/

Last verified: 2026-07-25