Perry County Property Tax Appeal, Ohio

Travis Bunn·Updated July 25, 2026

Perry County is located in southeastern Ohio with New Lexington as its county seat. With a population of approximately 35,408, the county includes notable communities such as Crooksville, Somerset, Thornville, and Junction City. Perry County's median home value of $100,400 is significantly below Ohio's state median of $134,600 and the national median of $173,000. The county has an effective property tax rate of 1.07%, which is below the Ohio state average of 1.53% but slightly above the national average. Property tax appeals are particularly important in Perry County because the county is undergoing a 2026 triennial reassessment, and approximately 25% of homes nationwide are overassessed, potentially costing homeowners an average of $1,346 annually in excess taxes.

Notable cities: New Lexington, Crooksville, Somerset, Thornville, Junction City

Median Home

$100,400

Tax Rate

1.07%

Annual Tax

$1,070

Population

35,408

On the typical Perry County home, valued near $100,400 at the county’s effective tax rate of 1.07%, 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.

Ohio law sets a statutory deadline of March 31 for filing Board of Revision complaints for the prior tax year. For Tax Year 2025 values (payable in 2026), complaints must be filed between January 1, 2026 and March 31, 2026. There are no extensions or exceptions. Mailed complaints must be received by March 31 or postmarked by March 31 or earlier.

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

How Perry County Assesses Property

35%of market value

Assessed by: Perry County Auditor's Office

Assessment cycle: triennial

Notices typically mailed: April-May

Ohio law requires property to be assessed at 35% of fair market value. If your home's market value is $100,400 (Perry County's median), your assessed value would be $35,140 (100,400 × 0.35). At Perry County's effective tax rate of 1.07%, this would result in approximately $1,070 in annual property taxes. Perry County conducts a full reappraisal every six years with a triennial update at the three-year midpoint. The 2026 Triennial Update was recently approved by the Ohio Department of Taxation and affects taxes payable in 2027.

The Appeal Process

Appeals are heard by the Board of Revision. The Perry County Board of Revision holds formal hearings where property owners present evidence supporting their requested valuation. Hearings typically last 5-15 minutes and focus exclusively on property values, not tax amounts. The burden of proof is on the property owner to demonstrate that the current valuation is incorrect.

Step 1: Review your property assessment notice which is typically mailed in April-May. Compare your assessed value to recent comparable sales in your neighborhood using the Perry County Auditor's property search tool at auditor.perrycountyohio.gov.

Step 2: Gather supporting evidence including recent comparable sales (3-5 similar properties sold within the past 12 months), professional appraisal reports, photographs of property damage or defects, repair estimates, and your closing statement if you recently purchased the property for less than the assessed value.

Step 3: Complete DTE Form 1 (Complaint Against the Valuation of Real Property) in its entirety. You must clearly explain on Line 9 why you believe the property value is incorrect. The form must be filled out completely or it may be dismissed. Download the form from the Perry County Auditor's website or request it by calling (740) 342-2074.

Step 4: File your completed and notarized complaint with the Perry County Board of Revision between January 1 and March 31, 2026. Submit by mail to 105 N Main St, County Courthouse, New Lexington, OH 43764, or deliver in person during business hours. There is no filing fee.

Step 5: Submit all evidence at least 10 working days before your scheduled hearing date. The Board of Revision will schedule a hearing where you will have 5-15 minutes to present your case. The board consists of the County Auditor, County Treasurer, and a County Commissioner.

Step 6: Attend your Board of Revision hearing and present your evidence professionally, focusing on market value rather than tax amounts. The board will issue a written decision by mail, typically within a few weeks after the hearing.

Step 7: If you disagree with the Board of Revision's decision, you may appeal to the Ohio Board of Tax Appeals or the Court of Common Pleas within 30 days of the decision notice date by filing DTE Form 4.

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

Filing Methods

mail:Perry County Board of Revision, 105 N Main St, County Courthouse, New Lexington, OH 43764

in-person:105 N Main St, County Courthouse, New Lexington, OH 43764. Office hours: Monday-Friday 8:00 AM - 4:30 PM

phone:Call (740) 342-2074 for forms and information

Evidence to Bring

Recent comparable sales (3-5 properties sold within 12 months)Professional appraisal reportRecent purchase closing statement and conveyance statementPhotographs of property damage or defectsRepair estimates or contractor quotesProperty condition documentation

Perry County Assessor Contact

Perry County Auditor's Office

Website: https://auditor.perrycountyohio.gov/

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

Tax Exemptions in Perry County

Homestead Exemption (General)

$29,000 reduction in market value (2026, indexed annually for inflation)

Reduces the taxable value of a primary residence for senior citizens (age 65+), disabled persons, and surviving spouses of eligible homeowners

Eligibility: Age 65 or older as of January 1 of the tax year, OR permanently and totally disabled, OR surviving spouse of qualifying homeowner. Income limit: Ohio Adjusted Gross Income (OAGI) must be under $41,000 for non-grandfathered applicants (2026)Deadline: First-time applicants should apply before the first Monday in June. Once approved, the exemption continues automatically.

Enhanced Homestead Exemption (Disabled Veterans)

$58,000 reduction in market value (2026, indexed annually for inflation)

Provides a larger market value reduction for 100% service-connected disabled veterans and surviving spouses of first responders killed in the line of duty

Eligibility: Veterans with 100% service-connected disability rating or individually unemployable status from the VA, OR surviving spouses of first responders killed in the line of duty. No income or age requirement.Deadline: Apply using DTE Form 105I before the first Monday in June

Owner Occupancy Tax Reduction

2.5% tax reduction

Provides a 2.5% reduction in real property taxes for owner-occupied residences

Eligibility: Must own and occupy the property as primary residenceDeadline: Apply using DTE Form 105C with the Perry County Auditor

Current Agricultural Use Valuation (CAUV)

Varies based on soil type and agricultural productivity

Allows agricultural land to be valued based on its current use for farming rather than market value

Eligibility: Land must be devoted exclusively to commercial agricultural use for at least three consecutive yearsDeadline: Initial applications (DTE Form 109) must be received before March 2nd annually

Perry County Appeal Packet · $49

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Frequently Asked Questions

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

The deadline to file a property tax appeal with the Perry County Board of Revision is March 31, 2026, for Tax Year 2025 values. This is a statutory deadline set by Ohio law with absolutely no extensions or exceptions. Your complaint must be filed between January 1, 2026 and March 31, 2026. If mailing your appeal, it must either be received by March 31 or have a USPS postmark of March 31 or earlier. Missing this deadline means you must wait until next year to appeal, and you'll continue paying taxes based on the current assessment.

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

To file a property tax appeal in Perry County, you must complete DTE Form 1 (Complaint Against the Valuation of Real Property) and submit it to the Perry County Board of Revision at 105 N Main St, County Courthouse, New Lexington, OH 43764. You can file by mail or in-person during business hours (Monday-Friday 8:00 AM - 4:30 PM). The form must be completely filled out, including a clear explanation on Line 9 of why you believe your property value is incorrect, or it may be dismissed. There is no filing fee, and you should include supporting evidence such as comparable sales data. For forms and guidance, call (740) 342-2074 or visit auditor.perrycountyohio.gov.

What is the homestead exemption worth in Perry County?

The general homestead exemption in Perry County reduces your property's taxable market value by $29,000 for 2026, which translates to approximately $108 in annual tax savings at the county's 1.07% effective tax rate. Disabled veterans and surviving spouses of first responders killed in the line of duty qualify for an enhanced exemption of $58,000 (approximately $216 in annual savings) with no income requirement. To qualify for the general exemption, you must be age 65 or older or permanently disabled, occupy the property as your primary residence, and have an Ohio Adjusted Gross Income (OAGI) under $41,000 unless grandfathered. The exemption amounts are indexed annually for inflation. Apply using DTE Form 105A for the general exemption or DTE Form 105I for the enhanced veteran exemption.

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

The most compelling evidence for a Perry County property tax appeal includes recent comparable sales of 3-5 similar properties in your neighborhood that sold within the past 12 months for less than your assessed value. Other strong evidence includes a professional appraisal report dated within the current tax year, your recent purchase closing statement if you bought the home for less than the current assessed value, photographs documenting property damage or defects, contractor estimates for necessary repairs, and documentation of property condition issues. Evidence must be submitted at least 10 working days before your Board of Revision hearing. The burden of proof is on you to demonstrate that the county's valuation exceeds the true market value of your property.

What happens at a Perry County Board of Revision hearing?

At a Perry 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 representatives). You typically have 5-15 minutes to present your evidence explaining why your property's assessed value should be reduced. The board focuses exclusively on property values, not tax amounts, so you should present facts about market value using comparable sales, appraisals, or other supporting documentation. The hearing is a formal legal proceeding held at the Perry County Courthouse at 105 N Main St in New Lexington. After the hearing, the board will mail you a written decision, typically within a few weeks. If you disagree with their decision, you have 30 days to appeal to the Ohio Board of Tax Appeals or Court of Common Pleas.

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

Successful Board of Revision appeals in Ohio typically result in a 10-20% reduction in assessed value according to state data. For a Perry County home at the median value of $100,400 with the current assessed value of $35,140, a 15% reduction would lower the assessed value to $29,869, saving approximately $161 annually in property taxes at the 1.07% effective rate. A 20% reduction would save approximately $214 per year. These savings continue until the next county-wide reappraisal unless your assessment changes. Perry County is undergoing a 2026 triennial update, making this an especially important year to appeal if you believe your new assessed value is too high. Appeals are free to file, and successful reductions remain in effect for multiple years.

Can I appeal my Perry County property taxes if I just bought my home?

Yes, and a recent purchase is actually one of the strongest grounds for a property tax appeal in Perry County. If you bought your home in an arm's-length transaction for less than the county's assessed value, this is considered highly persuasive evidence by the Board of Revision that the assessment is too high. You should submit your closing statement (HUD-1 or settlement statement) and the conveyance statement (DTE Form 100) as primary evidence with your DTE Form 1 complaint. Recent purchase prices within the past 12 months are often considered dispositive evidence of true market value. File your appeal between January 1 and March 31, 2026, with the Perry County Board of Revision at 105 N Main St, County Courthouse, New Lexington, OH 43764.

How does Perry County's 2026 triennial reassessment affect my property tax appeal?

Perry County is conducting a 2026 triennial update as required by Ohio law, which updates property values at the three-year midpoint between full six-year reappraisals. The Ohio Department of Taxation has approved tentative property values which are now available for public review. Property owners should have received Change of Assessment notices by July 1, 2025, showing old and new values. The new values affect taxes payable in 2027. If your reassessed value seems too high compared to recent sales in your area, you should file a Board of Revision appeal between January 1 and March 31, 2026. The reassessment makes appeals especially important because values may have increased significantly in some areas, and correcting an overassessment now prevents overpaying for multiple years until the next update.

Official Resources

Perry County Auditor's Office - Official Website →

Access property search, assessment information, forms, GIS mapping, and contact information for the Perry County Auditor.

Ohio Department of Taxation - Property Tax Forms →

Download official DTE forms including Form 1 (appeal), Form 105A (homestead exemption), and other property tax-related state forms.

Perry County Auditor - Property Tax Exemptions →

Information about homestead exemptions, eligibility requirements, application forms, and property tax savings programs available in Perry County.

Ohio Board of Tax Appeals →

File appeals of Board of Revision decisions and access information about the state-level property tax appeal process.

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://auditor.perrycountyohio.gov/ | https://www.tax-rates.org/ohio/perry_county_property_tax | https://countyauditors.org/perry-county-ohio-auditor-property-search/ | https://www.perrycountyauditor.us/ | https://www.appealdesk.com/blog/how-to-appeal-property-taxes-in-ohio

Last verified: 2026-07-25