Perry County Property Tax Appeal — Ohio

Rob Hartley·Updated April 3, 2026

Perry County is located in southeast Ohio with a population of approximately 35,408 as of the 2020 census. The county seat is New Lexington, the largest community with around 5,000 residents. Perry County has a median home value substantially below both Ohio and national averages, with an effective property tax rate of 1.48% that is higher than the national median of 1.02%. The median annual property tax bill of approximately $1,174 is significantly lower than the national median of $2,400, reflecting the county's lower property values despite higher tax rates.

Notable cities: New Lexington, Shawnee, Somerset, Crooksville, New Straitsville

Median Home

$157,350

Tax Rate

1.48%

Annual Tax

$1,174

Population

35,408

2026 Appeal Deadline: March 31, 2026

In Ohio, property owners may file complaints against property valuations between January 1 and March 31 of each year. For the 2026 tax year, the deadline is March 31, 2026. Complaints must be received by the Perry County Auditor's Office or postmarked by this date. Notarized complaints are required.

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

How Perry County Assesses Property

35%of market value

Assessed by: Perry County Auditor's Office

Assessment cycle: sexennial reappraisal with triennial update

Notices typically mailed: April-May (Spring)

In Perry County, property taxes are based on the assessed value, which is calculated at 35% of the property's market value as determined by the County Auditor. For example, if your home's market value is $157,350 (the county median), your assessed value would be $55,073 (35% of $157,350). At Perry County's effective tax rate of 1.48%, this results in approximately $815 in annual property taxes. Assessment notices are typically mailed in the spring, showing both your property's market value and the assessed value used to calculate your tax bill.

The Appeal Process

Appeals are heard by the Board of Revision. The Perry County Board of Revision consists of the County Auditor, County Treasurer, and President of the County Commissioners. Residential property hearings typically last 10-25 minutes. The hearing is open to the public and will be recorded. Under Ohio law, the burden of proof is on the property owner to demonstrate the fair market value with evidence.

Review your property assessment notice received in spring and compare your property's market value to recent comparable sales in your area to determine if an appeal is warranted

Gather supporting evidence including comparable sales (conveyance statements), professional appraisals dated as of January 1 of the tax year, photographs of property defects, repair estimates, or construction cost documentation

Complete DTE Form 1 (Complaint Against the Valuation of Real Property) available at the Perry County Auditor's website, ensuring Line 9 clearly explains why you believe the value should be changed and what value you are requesting

Have your complaint form notarized and submit it along with all supporting evidence to the Perry County Board of Revision by March 31, 2026, either in person, by mail (postmarked by deadline), or online if available

Attend your Board of Revision hearing when scheduled (you will receive certified mail notice at least 10 days in advance), present your evidence, and be prepared to prove your requested value is the fair market value as of January 1

If you disagree with the Board of Revision decision, file an appeal to the Ohio Board of Tax Appeals (DTE Form 4) or Perry County Court of Common Pleas within 30 days of the decision being mailed

For further appeals beyond the Board of Tax Appeals, decisions may be appealed to the appropriate Ohio Court of Appeals following BTA procedures and deadlines

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

Filing Methods

in-person:Perry County Auditor's Office, 212 S. Main Street (Upper Level), New Lexington, OH 43764, Monday-Friday 8:00 AM - 4:00 PM

mail:Perry County Auditor, P.O. Box 288, New Lexington, OH 43764 (must be postmarked by March 31)

online:Check the Perry County Auditor website at https://www.perrycountyauditor.us for available online filing options

Evidence to Bring

Recent comparable sales with conveyance statementsProfessional appraisal dated as of January 1 of the tax yearPhotographs of property defects or damageRepair estimates or cost documentationConstruction cost records for newer properties

Perry County Assessor Contact

Perry County Auditor's Office

Phone: (740) 342-2074

Address: 212 S. Main Street, Upper Level, P.O. Box 288, New Lexington, OH 43764

Website: https://www.perrycountyauditor.us

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

Tax Exemptions in Perry County

Homestead Exemption for Seniors and Disabled Persons

$29,000 exemption from assessed value (2026 tax year)

Reduces the taxable value of your home for property tax purposes for qualifying senior citizens, disabled persons, and surviving spouses

Eligibility: Must be at least 65 years old or permanently and totally disabled, own and occupy the property 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). Surviving spouses may also qualify.Deadline: December 31 of the application year

Enhanced Homestead Exemption for Disabled Veterans

$58,000 exemption from assessed value (2026 tax year)

Provides an enhanced property tax exemption for qualifying disabled veterans and surviving spouses of public service officers killed in the line of duty

Eligibility: Must be a veteran with 100% service-connected disability rating or individually unemployable status from the VA, or surviving spouse of public service officer killed in line of duty. Must own and occupy property as primary residence as of January 1. No income limit applies.Deadline: December 31 of the application year

Owner-Occupancy Tax Reduction

Reduction of 2.5% on residential and agricultural property tax bills

Provides a property tax reduction for owner-occupied residential properties

Eligibility: Must own and occupy the property as your primary residenceDeadline: First-time applicants should apply by December 31; existing recipients typically continue automatically

Current Agricultural Use Valuation (CAUV)

Reduces assessed value to agricultural use value rather than development value

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 years. Minimum acreage requirements apply.Deadline: March 2nd annually (initial and renewal applications)

Official Resources

Perry County Auditor Official Website →

Access property records, assessment information, tax forms including DTE Form 1 for appeals, homestead exemption applications, and Board of Revision guidelines.

Ohio Board of Tax Appeals (BTA) →

File second-level appeals online, access DTE Form 4, search BTA cases and decisions, and learn about the state-level property tax appeal process.

Perry County Property Search Tool →

Search property information by owner name, address, or parcel number to view current assessments, tax history, sales records, and property characteristics.

Ohio Department of Taxation - Property Tax Information →

Find statewide property tax forms, homestead exemption income limits, CAUV applications, and general guidance on Ohio property tax laws and procedures.

Check Your Perry County Assessment

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

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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 in Perry County is March 31, 2026. Your complaint must be received by the Perry County Auditor's Office or postmarked by this date to be considered timely. The filing period begins January 1, 2026. Appeals filed after March 31 will be dismissed unless specific exceptions apply under Ohio law. Be sure to have your DTE Form 1 notarized before submitting, as notarized complaints are required in Perry County.

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

To file a property tax appeal in Perry County, complete DTE Form 1 (Complaint Against the Valuation of Real Property) available at the Perry County Auditor's website. You must have the form notarized and clearly explain on Line 9 why you believe your property value should be changed. Submit the notarized form along with supporting evidence such as comparable sales, appraisals, or photographs to the Perry County Board of Revision by March 31. You can file in person at 212 S. Main Street in New Lexington, mail it to P.O. Box 288, New Lexington, OH 43764, or check if online filing is available on the Auditor's website.

What is the homestead exemption worth in Perry County for 2026?

The standard homestead exemption in Perry County for 2026 provides a $29,000 reduction in your property's assessed value for qualifying seniors, disabled persons, and surviving spouses. Disabled veterans and surviving spouses of first responders receive an enhanced exemption of $58,000. For example, with Perry County's 1.48% effective tax rate, the standard $29,000 exemption saves approximately $429 annually, while the enhanced $58,000 exemption saves approximately $858 annually. To qualify for the standard exemption, you must be 65 or older or permanently disabled, occupy the property as your primary residence, and have Ohio Adjusted Gross Income of $41,000 or less for 2026.

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

At a Perry County Board of Revision hearing, you will present your case before a three-member panel consisting of the County Auditor, County Treasurer, and President of County Commissioners. Residential property hearings typically last 10 to 25 minutes and are open to the public with recordings made for transcription. You must present evidence proving your requested property value, as Ohio law places the burden of proof on you as the property owner. The Board will review your evidence, which may include comparable sales, appraisals, or photographs, and may ask questions about your property. You will receive a written decision by certified mail, and all decisions are held for 30 days pending potential appeals.

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

The amount you can save by appealing your property taxes in Perry County depends on how much your property value is reduced. With Perry County's effective tax rate of 1.48%, every $10,000 reduction in your property's market value saves approximately $52 annually (considering the 35% assessment ratio). For example, if you successfully reduce your home's assessed value from $180,000 to $150,000, you would save approximately $444 per year in property taxes. Properties in areas like Shawnee with higher tax rates (1.73%) can save even more, while areas like Crooksville with lower rates (1.35%) save slightly less. Savings are realized starting with the tax year for which you filed the appeal.

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

For a successful Perry County property tax appeal, the strongest evidence includes a professional appraisal dated as of January 1 of the tax year under appeal, recent comparable sales with conveyance statements showing similar properties sold for less, and documentation of property defects or damage with photographs and repair estimates. The Perry County Board of Revision requires you to prove your requested value represents fair market value as of the January 1 lien date. Submit all evidence when filing your DTE Form 1 or at least 5 days before your hearing to allow appraisers time to review. The Board cannot consider percentage tax increases or simple comparisons to neighboring property values under Ohio law.

Can I appeal my Perry County property tax assessment every year?

Generally, no. Under Ohio Revised Code, you may only file a property tax appeal once within each three-year period unless specific exceptions apply. Exceptions that allow filing more frequently include receiving a new assessment notice, recent sale of the property, new construction or improvements, or damage to the property. Even if your complaint is withdrawn or dismissed, it still counts as your one filing for that three-year period. However, in years when the county conducts a countywide reappraisal or update (like Perry County's 2026 implementation), all property owners receive new assessment notices and may file appeals regardless of when they last filed.

What if I disagree with the Perry County Board of Revision decision on my appeal?

If you disagree with the Perry County Board of Revision decision, you have 30 days from the date the decision is mailed to file an appeal to either the Ohio Board of Tax Appeals (BTA) or the Perry County Court of Common Pleas. For BTA appeals, file DTE Form 4 electronically at https://bta.ohio.gov or download the form and submit it according to instructions. The notice of appeal must be filed with both the Board of Revision and the BTA or Court within the 30-day deadline or it will be dismissed. For Court of Common Pleas appeals, there is a $250 filing fee. Your property value will not change until the appeal is fully resolved, even if the Board of Revision granted a reduction.

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://www.perrycountyauditor.us | https://ohiotaxcalculator.com/perry-county-property-tax-calculator/ | https://www.ownwell.com/trends/ohio/perry-county | https://www.tax-rates.org/ohio/perry_county_property_tax | https://bta.ohio.gov

Last verified: 2026-04-03