Pike County Property Tax Appeal — Ohio

Rob Hartley·Updated April 3, 2026

Pike County is located in the Appalachian region of southern Ohio with its county seat in Waverly. With a population of approximately 27,229, the county is predominantly rural with notable communities including Waverly, Piketon, and Beaver. Pike County's median home value of $96,400 is significantly below Ohio's state median of $134,600, and its effective property tax rate of 1.04% is below the state average of 1.22%. The median annual property tax bill of $1,007 is well below the national median of $2,400, making Pike County an affordable area for homeowners despite its relatively high tax rate as a percentage of median income at 2.21%.

Notable cities: Waverly, Piketon, Beaver

Median Home

$96,400

Tax Rate

1.04%

Annual Tax

$1,007

Population

27,229

2026 Appeal Deadline: March 31, 2026

Board of Revision complaints are accepted from December (after the first half tax bill is mailed) through March 31 each year. For 2026, the filing period is January 1, 2026 through March 31, 2026. You may only file one complaint per three-year period unless there are qualifying exceptions.

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

How Pike County Assesses Property

35%of market value

Assessed by: Pike County Auditor's Office

Assessment cycle: sexennial (every six years)

Notices typically mailed: Spring (typically mid-April)

In Ohio, all properties are assessed at 35% of their true market value. For example, if your home's market value is $96,400 (the county median), your assessed value would be $33,740 (35% of $96,400). At Pike County's effective tax rate of 1.04%, this results in approximately $1,007 in annual property taxes. This assessment ratio is mandated by state law and applies uniformly across all Ohio counties.

The Appeal Process

Appeals are heard by the Board of Revision. After filing your complaint, the Pike County Board of Revision will schedule a hearing before a three-member board consisting of the County Auditor, Treasurer, and a Board of Commissioners representative. You will receive notice of your hearing date and should prepare to present your evidence, including comparable sales data and professional appraisals, to support your claim that your property is overvalued.

Step 1: Review your property valuation by searching the Pike County Auditor's Property Search online or calling(740) 947-2713 to confirm your current assessed value and market value.

Step 2: Gather supporting evidence including recent comparable sales of similar properties in your area, a professional appraisal dated near January 1 of the tax year, photos documenting property condition or damage, and repair estimates if applicable.

Step 3: Complete DTE Form 1 (Complaint Against the Valuation of Real Property) available on the Pike County Auditor website under 'Forms' or by visiting the Auditor's office. Include your property information, requested value, and detailed explanation of why the current valuation is incorrect.

Step 4: File your complaint between January 1 and March 31, 2026 by mail (postmarked by deadline), in person at the Auditor's office, or by calling to request assistance. Ensure all required information is complete and accurate to avoid dismissal.

Step 5: Attend your scheduled hearing before the Pike County Board of Revision, which consists of the County Auditor, Treasurer, and a County Commissioner representative. Present your evidence and testimony to support your requested value change.

Step 6: Receive the Board's written decision by mail. If you disagree with the decision, you have 30 days from the decision date to file an appeal with either the Ohio Board of Tax Appeals (no fee) or Pike County Court of Common Pleas ($250 filing fee).

Step 7: For state-level appeals, file DTE Form 4 with the Ohio Board of Tax Appeals at https://bta.ohio.gov within 30 days, or appeal to the Court of Common Pleas for further review. All appeals must also be filed with the Board of Revision within the 30-day window.

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

Filing Methods

mail:Pike County Auditor, Attn: Board of Revision, 230 Waverly Plaza, Suite 200, Waverly, OH 45690 (must be postmarked by March 31, 2026)

in-person:Pike County Auditor's Office, 230 Waverly Plaza, Suite 200, Waverly, OH 45690

phone:Call(740) 947-2713 to request a property tax appeal form

Evidence to Bring

Recent comparable sales of similar propertiesProfessional appraisal dated near January 1Photos of property condition or damageRepair estimates for needed workIncome and expense statements (for income-producing properties)

Pike County Assessor Contact

Pike County Auditor's Office

Phone: ((740) 947-2713

Address: 230 Waverly Plaza, Suite 200, Waverly, OH 45690

Website: https://pikeauditoroh.org/

Online Portal: https://pikeparcelsearchhttps://.appraisalresearchcorp.com/

Hours: Monday through Friday, 8:30 AM to 4:00 PM

Tax Exemptions in Pike County

Senior and Disabled Persons Homestead Exemption

$29,000 exemption from home value (for 2026)

Reduces property taxes for eligible senior citizens (65+) and permanently disabled persons by exempting a portion of the home's value from taxation.

Eligibility: Must be 65 years or older (or turn 65 during the tax year), or permanently and totally disabled, and own and occupy the home as primary residence as of January 1. Income limit of $41,000 Ohio Adjusted Gross Income for 2026 (based on 2025 tax return). Homeowners who received the exemption in 2013 are grandfathered and not subject to income limits.Deadline: December 31 of the application year

Disabled Veterans Enhanced Homestead Exemption

$58,000 exemption from home value (for 2026)

Provides enhanced property tax relief for 100% service-connected disabled veterans by exempting a larger portion of home value from taxation.

Eligibility: Must be a veteran with 100% disability rating for service-connected disability or receiving 100% compensation for unemployability, own and occupy home as primary residence as of January 1, and have been discharged under honorable conditions. No income limit applies.Deadline: December 31 of the application year

Owner Occupancy Credit

2.5% reduction on property taxes

Provides a reduction for property owners who live in their property as their primary residence.

Eligibility: Must own and occupy the property as primary residence.Deadline: Contact Pike County Auditor's Office

Current Agricultural Use Value (CAUV)

Varies based on agricultural use valuation

Allows farmland devoted exclusively to commercial agriculture to be valued based on agricultural use rather than highest and best use, resulting in substantially lower tax bills for working farmers.

Eligibility: Any Ohio property owner currently engaged in commercial agriculture may qualify.Deadline: Contact Pike County Auditor's Office

Official Resources

Pike County Auditor Official Website →

Access property search tools, Board of Revision forms, homestead exemption applications, and contact information for Pike County's chief fiscal officer.

Pike County Property Search →

Search and view detailed property records, valuations, tax history, and assessment information for all parcels in Pike County.

Ohio Board of Tax Appeals →

File a secondary appeal of Board of Revision decisions, access forms, and learn about the state-level property tax appeal process.

Ohio Department of Taxation - Property Tax Information →

Find statewide property tax forms, homestead exemption information, income limits, and guidance on Ohio's property tax system.

Check Your Pike County Assessment

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Frequently Asked Questions

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

The deadline to file a property tax appeal with the Pike County Board of Revision is March 31, 2026. The filing period runs from December (after the first half tax bill is mailed) through March 31 each year. For 2026, you can file starting January 1, 2026. Your complaint must be postmarked by March 31, 2026 if mailed, or received by that date if filed in person. It's important to note that you can only file one appeal per three-year period unless special circumstances apply, so timing your appeal strategically is important.

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

The amount you can save depends on how much your property value is reduced through the appeal process. In Pike County, with a median home value of $96,400 and an effective tax rate of 1.04%, every $10,000 reduction in assessed value saves approximately $104 per year in property taxes. For example, if you successfully appeal your home's market value from $120,000 to $100,000, your assessed value would drop from $42,000 to $35,000 (at Ohio's 35% assessment ratio), saving you approximately $728 annually. There is no limit to how much your property value can be reduced through a successful appeal, but you must provide strong evidence such as comparable sales or a professional appraisal to support your claim.

What evidence do I need to file a successful property tax appeal in Pike County?

To file a successful appeal in Pike County, you need strong supporting documentation to prove your property is overvalued. The most compelling evidence includes a professional appraisal dated near January 1 of the tax year showing a lower market value, recent comparable sales of similar properties in your neighborhood adjusted for differences in age, size, and condition, and photographs documenting property damage, deferred maintenance, or unfavorable conditions. You may also submit repair estimates for needed work, income and expense statements for rental properties, and documentation of any factors that negatively impact your property's value. Simply providing unadjusted comparable sales without professional analysis is typically not sufficient—the Board of Revision requires adjustments performed by a state-credentialed appraiser to account for differences between properties.

What is the homestead exemption worth in Pike County?

Pike County offers two types of homestead exemptions. The Senior and Disabled Persons Homestead Exemption exempts $29,000 of your home's value from taxation for 2026, which saves approximately $302 per year at the county's 1.04% effective tax rate. The Disabled Veterans Enhanced Homestead Exemption exempts $58,000 of home value, saving approximately $603 annually. To qualify for the senior/disabled exemption, you must be 65 or older or permanently disabled, own and occupy the home as your primary residence, and have an Ohio Adjusted Gross Income of $41,000 or less for 2026 (based on your 2025 tax return). Veterans need a 100% service-connected disability rating with no income restrictions. Once approved, you don't need to reapply annually.

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

At a Pike 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 representative (or their designated representatives). The hearing is a formal quasi-judicial proceeding where you'll have the opportunity to present evidence such as appraisals, comparable sales data, photographs, and testimony explaining why your property's assessed value should be reduced. The Board may ask questions about your property and the evidence you've submitted. You should be prepared to explain specific facts about your property's condition, recent sales of comparable properties with appropriate adjustments, and any factors that negatively impact value. After reviewing all evidence and testimony, the Board will issue a written decision which you'll receive by mail, typically holding the decision for 30 days pending possible appeals.

How does Pike County's property tax rate compare to the rest of Ohio?

Pike County's effective property tax rate of 1.04% is below both the Ohio state average of 1.22% and the national median of 1.02%. However, Pike County ranks 71st out of 88 Ohio counties for median property taxes collected, meaning it's in the lower third for tax collections. The median annual property tax bill of $1,007 is significantly below the state median due to Pike County's much lower median home value of $96,400 compared to Ohio's median of $134,600. While the tax rate as a percentage of median income is relatively high at 2.21% (ranked 1247th of 3143 U.S. counties), the actual dollar amount paid is quite affordable compared to other Ohio counties like Delaware County ($3,732 average) or Cuyahoga County (1.80% rate).

Can I appeal my Pike County property tax assessment online?

Pike County does not currently offer a fully online Board of Revision filing system through an e-file portal like some larger Ohio counties. You must file your DTE Form 1 complaint by mail, in person at the Pike County Auditor's Office at 230 Waverly Plaza, Suite 200 in Waverly, or by calling(740) 947-2713 to request the form. The form is available for download on the Pike County Auditor's website at https://pikeauditoroh.org under the 'Forms' section. While you cannot submit the complaint electronically, you can access property information, search valuations, and download forms online through the county's property search portal at https://pikeparcelsearch.appraisalresearchcorp.com. All complaints must be received or postmarked by March 31, 2026 to be timely filed.

What can I do if the Pike County Board of Revision denies my appeal?

If the Pike County Board of Revision denies your appeal or you disagree with their decision, you have 30 days from the date of the decision letter to file a secondary appeal. You have two options: file with the Ohio Board of Tax Appeals (BTA) at no charge by submitting DTE Form 4 at https://bta.ohio.gov, or file with the Pike County Court of Common Pleas for a $250 filing fee. It is critical that you file your notice of appeal with BOTH the secondary appeal body and the Pike County Board of Revision within the 30-day window, or your right to appeal expires and the Board's decision becomes final. The BTA option is popular because it's free and designed for property tax disputes, while Common Pleas Court may be preferred if you want local jurisdiction. Professional representation by an attorney or property tax consultant may be advisable for state-level appeals.

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://pikeauditoroh.org/ | https://www.tax-rates.org/ohio/pike_county_property_tax | https://www.propertytax101.org/ohio/pikecounty | https://en.wikipedia.org/wiki/Pike_County,_Ohio | https://bta.ohio.gov/

Last verified: 2026-04-03