Scioto County Property Tax Appeal — Ohio

Rob Hartley·Updated April 3, 2026

Scioto County is located in south-central Ohio along the Ohio River, with Portsmouth serving as the county seat and largest city. The county has a population of approximately 74,008 and was established in 1803, named after the Scioto River. With a median home value of $85,000 and an effective property tax rate of 1.59%, Scioto County's tax rate is significantly higher than the national median of 1.02%, though the median annual tax bill of $889-$1,073 remains below the national median of $2,400 due to lower home values. Property owners in Scioto County face a higher tax burden relative to property values, making it essential to ensure assessments are accurate.

Notable cities: Portsmouth, New Boston, Wheelersburg, Lucasville

Median Home

$85,000

Tax Rate

1.59%

Annual Tax

$1,073

Population

74,008

2026 Appeal Deadline: March 31, 2026

Appeals for the 2025 tax year (payable in 2026) must be filed between January 1 and March 31, 2026. The complaint must be received by the Board of Revision office or postmarked by the USPS on or before March 31, 2026. Private meter postmarks are not accepted. Late filings are not permitted and you must wait until the next filing period.

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

How Scioto County Assesses Property

35%of market value

Assessed by: Scioto County Auditor's Office

Assessment cycle: Sexennial reappraisal every 6 years with triennial updates every 3 years

Notices typically mailed: Spring (typically mid-April)

In Ohio, properties are assessed at 35% of their market value for tax purposes. This assessed value is then multiplied by local millage rates to calculate your annual property tax bill. For example, if your home's market value is $85,000 (the county median), your assessed value would be $29,750 (35% of $85,000). At Scioto County's effective rate of 1.59%, this would result in approximately $1,351 in annual property taxes.

The Appeal Process

Appeals are heard by the Board of Revision. The Scioto County Board of Revision consists of three members: the County Auditor, County Treasurer, and a County Commissioner. Hearings typically last 15-30 minutes and focus on the property's fair market value as of January 1 of the tax year. The burden of proof rests on the property owner to demonstrate that the county's valuation is incorrect.

Step 1: Review your property assessment. Check your current assessed value on the Scioto County Auditor's website and compare it to similar properties in your area to identify discrepancies.

Step 2: Gather supporting evidence. Collect recent comparable home sales, professional appraisals, property photos showing damage or condition issues, and repair estimates to support your claim that the assessed value is too high.

Step 3: Complete DTE Form 1. Obtain and accurately complete the Complaint Against the Valuation of Real Property form. Include your opinion of the property's true market value and detailed reasons for the requested reduction.

Step 4: File your complaint with the Board of Revision. Submit your completed DTE Form 1 and all supporting documentation to the Scioto County Auditor's office between January 1 and March 31, 2026, either by mail (postmarked by deadline), in person, or by calling to arrange submission.

Step 5: Attend your Board of Revision hearing. You will receive notice of your hearing date at least 10 days in advance. Present your evidence and testimony to the three-member Board consisting of the County Auditor, County Treasurer, and a County Commissioner.

Step 6: Receive the Board's decision. The Board will issue a written decision, typically within several weeks to a few months. If the value is reduced, you'll receive a refund or credit for overpaid taxes.

Step 7: Appeal to the Ohio Board of Tax Appeals if needed. If you disagree with the Board of Revision's decision, you have 30 days from the decision letter date to file a DTE Form 4 appeal with the Ohio Board of Tax Appeals or Court of Common Pleas.

Step 8: Court appeal as final option. If the Ohio Board of Tax Appeals denies your appeal, you may pursue further relief through the Court of Common Pleas within the statutory timeframe.

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

Filing Methods

mail:Mail to: Scioto County Auditor, Board of Revision, 602 7th Street, Room 103, Portsmouth, OH 45662. Must be postmarked by March 31, 2026.

in-person:Deliver to Scioto County Auditor's Office, 602 7th Street, Room 103, Portsmouth, OH 45662. Monday-Friday, 8:00 AM - 4:30 PM.

phone:Call(740) 355-8324 to request forms or ask questions about the appeal process.

Evidence to Bring

Recent professional appraisal dated as of January 1 of the tax yearComparable sales data from similar properties in your areaProperty photos showing condition issues or damageRepair estimates or documentation of structural problemsPurchase documents if recently bought below assessed value

Scioto County Assessor Contact

Scioto County Auditor's Office

Phone: ((740) 355-8324

Address: 602 7th Street, Room 103, Portsmouth, OH 45662

Website: http://www.sciotocountyauditor.org

Online Portal: http://oh-scioto-auditor.publicaccessnow.com

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

Tax Exemptions in Scioto County

Homestead Exemption for Seniors and Disabled

$29,000 exemption from home value (amount adjusted annually for inflation)

The Ohio Homestead Exemption provides property tax relief to eligible homeowners by exempting a portion of their home's value from taxation. This reduces the taxable value and lowers the annual property tax bill.

Eligibility: Available to homeowners age 65 or older, permanently and totally disabled persons, or surviving spouses of qualifying individuals. Must own and occupy the property as primary residence as of January 1. Income limit of $41,000 Ohio Adjusted Gross Income for tax year 2026 (based on 2025 tax return). No income limit for those who received the exemption in 2013.Deadline: December 31 of the application year

Enhanced Homestead Exemption for Disabled Veterans

$52,300 reduction in taxable value (adjusted annually for inflation)

An enhanced homestead exemption is available for disabled veterans and surviving spouses of public service officers killed in the line of duty, providing greater property tax relief than the standard homestead exemption.

Eligibility: Available to veterans with 100% service-connected disability or receiving compensation at that rate, and surviving spouses of first responders killed in the line of duty. No income restrictions apply to this exemption.Deadline: December 31 of the application year

Owner-Occupied Credit (2.5% Rollback)

2.5% reduction on property tax bill

Ohio provides an automatic 2.5% reduction on the property tax bill for all owner-occupied primary residences. This credit is applied automatically and does not require a separate application.

Eligibility: Automatically applied to all primary residence homeowners in Ohio. No application required, but verify it appears on your tax bill.Deadline: Automatic - no application needed

Agricultural Use Valuation (CAUV)

Varies - land valued at agricultural use value rather than full market value

The Current Agricultural Use Valuation program values qualifying farmland based on its agricultural use rather than market value, significantly reducing property taxes for working farms.

Eligibility: Available to owners of land devoted exclusively to commercial agricultural use for at least three years. Minimum acreage and income requirements apply.Deadline: Contact Scioto County Auditor for application deadlines and requirements

Official Resources

Scioto County Auditor Official Website →

Access property records, assessment information, and official forms from the Scioto County Auditor's Office.

Scioto County Property Search Portal →

Look up your property's current assessed value, tax history, ownership records, and parcel information online.

Ohio Department of Taxation - Board of Revision Forms →

Download official DTE forms for property tax appeals including DTE Form 1 and instructions from the Ohio Department of Taxation.

Ohio Board of Tax Appeals →

File secondary appeals and access resources for appealing Board of Revision decisions to the state level.

Check Your Scioto County Assessment

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Frequently Asked Questions

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

The deadline to file a property tax appeal in Scioto County is March 31, 2026. All appeals for the 2025 tax year must be filed with the Board of Revision between January 1 and March 31, 2026. If mailing your appeal, it must be postmarked by the United States Postal Service on or before March 31, 2026. Private meter postmarks are not accepted. Late filings are not permitted, and if you miss this deadline, you must wait until the next filing period to appeal your assessment.

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

To file a property tax appeal in Scioto County, you must complete DTE Form 1 (Complaint Against the Valuation of Real Property) and submit it to the Scioto County Auditor's Board of Revision along with supporting evidence. You can file by mail to 602 7th Street, Room 103, Portsmouth, OH 45662, or deliver it in person during business hours (Monday-Friday, 8:00 AM - 4:30 PM). Include evidence such as recent comparable sales, a professional appraisal, property photos, or repair estimates. After filing, you'll receive a hearing notice at least 10 days in advance where you can present your case to the three-member Board of Revision.

What is the homestead exemption worth in Scioto County?

The Ohio Homestead Exemption in Scioto County reduces your home's taxable value by $29,000 for eligible homeowners, which can save you approximately $460 annually in property taxes at the county's 1.59% effective rate. To qualify, you must be age 65 or older, permanently and totally disabled, or a surviving spouse of a qualifying individual. You must also own and occupy the property as your primary residence and have an Ohio Adjusted Gross Income of $41,000 or less for tax year 2026. Disabled veterans may qualify for an enhanced exemption of $52,300 with no income restrictions. Applications must be filed with the Scioto County Auditor by December 31.

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

At a Scioto County Board of Revision hearing, you will present your case to a three-member panel consisting of the County Auditor, County Treasurer, and a County Commissioner. The hearing typically lasts 15-30 minutes and focuses on determining the fair market value of your property as of January 1 of the tax year. You will present your evidence, which may include comparable sales data, professional appraisals, photos of property condition, and repair estimates. The county may also present evidence supporting their valuation. The burden of proof is on you as the property owner to demonstrate that the assessed value is incorrect. After reviewing all evidence, the Board will issue a written decision within several weeks to months.

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

The amount you can save by appealing your property taxes in Scioto County depends on how much your assessed value is reduced. For example, if you successfully reduce your home's market value from $100,000 to $85,000 (a $15,000 reduction), your assessed value would drop by $5,250 (35% of $15,000). At Scioto County's effective rate of 1.59%, this would save you approximately $83 per year. Statistics show that about 25% of homes nationwide are overassessed by an average of $5,000, which in Scioto County could mean overpaying approximately $28 annually per $1,000 of overvaluation. If your appeal is successful, you may also receive a refund for overpaid taxes from prior years within the assessment period.

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

For a successful property tax appeal in Scioto County, you need strong evidence demonstrating that your property's market value is lower than the county's assessment. The most effective evidence includes a recent professional appraisal dated as of January 1 of the tax year, comparable sales data from at least three similar homes in your area that sold recently, detailed photos showing property damage or condition issues, and repair estimates or contractor invoices documenting structural problems. If you recently purchased the property, include your purchase documents showing you paid less than the assessed value. You should submit all evidence when filing your DTE Form 1 or at least five days before your hearing to allow the Board time to review your case thoroughly.

Can I appeal my Scioto County property taxes every year?

No, in Ohio you generally can only file a property tax appeal with the Board of Revision once every three years under normal circumstances. However, there are important exceptions that allow more frequent appeals. You may file outside the three-year restriction if your property has been physically damaged or destroyed, if you can demonstrate the auditor committed a clear error in the assessment, if you recently purchased the property, or if the county conducted a reappraisal or update. Scioto County follows Ohio's six-year reappraisal cycle with triennial updates every three years, which creates natural appeal opportunities. If you filed an appeal but later withdrew it before a decision, that filing still counts toward your three-year restriction.

What is Scioto County's property assessment ratio and how does it affect my taxes?

Scioto County, like all Ohio counties, assesses residential properties at 35% of their full market value, as mandated by state law. This assessment ratio is a critical factor in calculating your property taxes. For example, if your home has a market value of $85,000 (the county median), your assessed value would be $29,750 (35% of $85,000). This assessed value is then multiplied by the local millage rate to determine your annual tax bill. At Scioto County's effective rate of 1.59%, you would pay approximately $1,351 annually. Understanding this 35% ratio is essential when filing an appeal, as you must demonstrate that the county's determination of your property's full market value is incorrect, not just challenge the assessed value directly.

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://www.tax-rates.org/ohio/scioto_county_property_tax | https://sciotcountyauditor.online/ | https://sdglegal.net/ohio-property-tax-deadline-2026/ | https://www.ownwell.com/trends/ohio/scioto-county | http://oh-scioto-auditor.publicaccessnow.com/homestead.aspx | https://ohiosenate.gov/news/the-democratic-standard/state-of-ohio-homestead-exemptions-faqs | https://worldpopulationreview.com/us-counties/ohio/scioto-county

Last verified: 2026-04-03