AppealDesk

Union County Property Tax Appeal — Ohio

Rob HartleyRob Hartley·Updated April 3, 2026

Union County is located in central Ohio with its county seat in Marysville, part of the Columbus Metropolitan Statistical Area. As of 2025, the county has an estimated population of approximately 73,677, making it one of the fastest-growing counties in Ohio. The median home value in Union County is $249,955, with an effective property tax rate of 1.44%, resulting in a median annual tax bill of approximately $2,400-$2,449. This rate is above Ohio's state average of 1.22% and significantly higher than the national median rate of 1.02%, placing Union County among the higher-taxed counties in the state. Property tax appeals matter here because homeowners face above-average tax burdens, and with approximately 25% of homes potentially overassessed, successful appeals can result in meaningful savings for property owners in this rapidly growing county.

Notable cities: Marysville, Plain City, Richwood, Dublin (partial)

Median Home

$249,955

Tax Rate

1.44%

Annual Tax

$2,449

Population

73,677

2026 Appeal Deadline: March 31, 2026

According to Ohio Revised Code Section 323.13, complaints must be filed by March 31st with the County Auditor. For tax year 2025 (taxes payable in 2026), the deadline is March 31, 2026. Late filings are not accepted.

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

How Union County Assesses Property

35%of market value

Assessed by: Union County Auditor's Office

Assessment cycle: triennial

Notices typically mailed: Spring (mid-April)

In Union County, property taxes are based on your property's market value multiplied by Ohio's statutory 35% assessment ratio. The County Auditor establishes market value for all properties, then calculates your assessed value by multiplying the market value by 35%. For example, if your home's market value is $249,955 (the county median), at Ohio's 35% assessment ratio your assessed value would be $87,484, resulting in approximately $3,600 in annual taxes at the county's effective rate of 1.44% before rollbacks and credits. Residential properties also receive a 10% rollback and owner-occupied properties receive an additional 2.5% rollback credit.

The Appeal Process

Appeals are heard by the Board of Revision. The Board of Revision consists of the County Auditor, County Treasurer, and a County Commissioner (or their designees). Hearings typically last 10-20 minutes. You will present your evidence and testimony first, may be questioned by opposing parties or board members, and all testimony is given under oath. The Board can increase, decrease, or make no change to your property's value. If your requested reduction exceeds $50,000 in market value, the school district Board of Education must be notified and may participate in the hearing.

1

Review your property assessment notice received in mid-April and verify the property details (square footage, features, condition) are accurate on the County Auditor's Beacon Property Search website

2

Gather supporting evidence including recent comparable sales of similar properties in your neighborhood, professional appraisal reports, photographs documenting property condition issues, and repair estimates for any damage or deferred maintenance

3

Complete and notarize DTE Form 1 (Complaint Against the Valuation of Real Property), stating your opinion of the property's fair market value and providing detailed justification based on your evidence

4

File your notarized complaint form with all supporting documentation by March 31, 2026 via online portal, email (auditor@https://unioncountyohio.gov), mail, fax(937) 645-3057), or in-person at the Auditor's Office at 233 W. 6th Street, Marysville

5

Attend the Board of Revision hearing when scheduled (you will receive certified mail notification with the date, time, and location), present your evidence, and be prepared to testify under oath about your property's value

6

Receive the Board of Revision's written decision by mail within approximately 60 days; if approved, a refund or credit will be issued after a 30-day appeal period

7

If you disagree with the Board's decision, file DTE Form 4 (Notice of Appeal) with either the Ohio Board of Tax Appeals or Union County Court of Common Pleas within 30 days of the decision letter date

8

If necessary, appeal to the Ohio Board of Tax Appeals (no filing fee) or Court of Common Pleas ($250 filing fee) for further review, with the option to ultimately appeal to the Ohio Supreme Court

Required form: Board of Revision Complaint Against the Valuation of Real Property (DTE Form 1) or Complaint Against the Assessment of Real Property Other than Market Value (DTE Form 2)

Filing Methods

online:Via Beacon Property Search at https://beaconhttps://.schneidercorp.com/Application.aspx?App=UnionCountyOH&PageType=Search - select your property and click 'Petition to Board of Revision' button
email:Email notarized application and supporting documents to auditor@https://unioncountyohio.gov or unionbor@https://unioncountyohio.gov
mail:Union County Auditor's Office, ATTN: Board of Revision, 233 W. 6th Street, Marysville, OH 43040
fax:Fax notarized application and supporting documents to(937) 645-3057
in-person:Union County Office Building, 233 West 6th Street, Second Floor, Marysville, OH 43040

Evidence to Bring

Recent comparable sales of similar properties (arms-length transactions within the past year)Professional appraisal report (if available)Photographs showing property condition, damage, or defectsRepair estimates or contractor quotes for needed repairsRecent purchase documents if you bought the property (closing statement, purchase contract, deed)

Union County Assessor Contact

Union County Auditor's Office

Phone: (937) 645-3003 (Option 1) or (800) 258-8278 (within Union County)

Address: 233 West 6th Street, Second Floor, Marysville, OH 43040

Website: https://www.unioncountyohio.gov/auditor

Online Portal: https://beaconhttps://.schneidercorp.com/Application.aspx?App=UnionCountyOH&PageType=Search

Hours: 8:30 AM to 4:00 PM, Monday-Friday (Closed Federal Holidays)

Tax Exemptions in Union County

Homestead Exemption (Senior/Disabled)

$26,200 reduction in assessed market value (effectively reducing taxable value by $9,170)

Provides a reduction in real estate taxes for qualifying senior citizens aged 65 and older or permanently disabled persons

Eligibility: Must be 65 years or older OR permanently disabled (per Social Security Administration), own and occupy the residence as primary residence as of January 1, and have annual state income not exceeding $36,100 (2024 limit). Also available to surviving spouses ages 59-64 whose property was already receiving the exemption.Deadline: First Monday in June annually

Disabled Veteran Homestead Exemption

$50,000 reduction in market value (effectively reducing taxable value by $17,500)

Enhanced homestead exemption for 100% service-connected disabled veterans

Eligibility: Veterans with 100% service-connected disability as determined by the U.S. Department of Veterans Affairs, regardless of age. Must own and occupy the property as primary residence.Deadline: First Monday in June annually

Owner-Occupied Tax Credit (2.5% Rollback)

2.5% credit on assessed value of home and up to one acre homesite

Automatic tax credit for owner-occupied residential properties

Eligibility: Must own and occupy property as primary residence. Homeowners may receive rollback on only one property; rental properties not eligible. Application required.Deadline: Apply with County Auditor when establishing residency

10% Residential Rollback

10% reduction in tax liability (for levies passed prior to November 2013)

Automatic tax reduction for all residential and agricultural properties

Eligibility: All residential and agricultural property owners automatically receive this credit for qualifying leviesDeadline: No application required - automatic

Official Resources

Union County Auditor Website →

Official county auditor website with property tax information, forms, and assessment details.

Union County Property Search (Beacon) →

Search and view property records, assessments, tax history, and file Board of Revision appeals online.

Ohio Board of Tax Appeals →

State-level appeals agency for challenging Board of Revision decisions with no filing fee.

Ohio Department of Taxation - Property Tax Forms →

Official state forms including DTE Form 1, DTE Form 4, and guidance on Ohio property tax laws.

Check Your Union County Assessment

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

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Frequently Asked Questions

What is the deadline to appeal my property taxes in Union County for 2026?
The deadline to file a property tax appeal in Union County is March 31, 2026 for tax year 2025 (payable in 2026). According to Ohio Revised Code Section 323.13, complaints must be received by the County Auditor on or before March 31st. Late filings are not accepted under any circumstances, so it's critical to submit your Board of Revision complaint (DTE Form 1) before this strict deadline. You can file starting January 1st, so it's recommended to begin gathering evidence and preparing your appeal early in the year to avoid missing the deadline.
How do I file a property tax appeal online in Union County?
Union County offers online filing through the Beacon Property Search web application at https://beaconhttps://.schneidercorp.com/Application.aspx?App=UnionCountyOH&PageType=Search. First, search for and select your specific property in the system. Once you've located your property, click the 'Petition to Board of Revision' button to begin the online filing process. You'll need to complete DTE Form 1 with your evidence and opinion of value. Alternatively, you can email your notarized complaint form and supporting documents to auditor@https://unioncountyohio.gov or unionbor@https://unioncountyohio.gov. Make sure all submissions include supporting evidence such as comparable sales, appraisals, or photos showing property condition issues.
What is the homestead exemption worth in Union County?
The standard Homestead Exemption in Union County provides a $26,200 reduction in your property's market value for seniors aged 65+ or permanently disabled persons, which translates to approximately $9,170 in reduced assessed value (at the 35% assessment ratio). At Union County's 1.44% effective tax rate, this exemption saves qualifying homeowners approximately $377 annually in property taxes. Disabled veterans with 100% service-connected disability receive an enhanced exemption of $50,000 in market value reduction (approximately $17,500 in assessed value), saving about $722 annually. To qualify, you must own and occupy the property as your primary residence and meet income limits (currently $36,100 annual state income for 2024). Applications must be filed by the first Monday in June with the Union County Auditor's Office.
What evidence do I need to win a property tax appeal in Union County?
The most compelling evidence for a Union County property tax appeal is recent comparable sales of similar properties in your neighborhood that sold for less than your assessed value. Ohio case law recognizes an actual, recent arm's-length sale as the best evidence of true market value. If comparable sales aren't available, a professional appraisal report from a licensed appraiser is highly effective. You should also include photographs documenting any property condition issues, damage, or deferred maintenance, along with contractor estimates for needed repairs. If you recently purchased the property, provide your closing statement, purchase contract, and deed showing the actual sale price. All evidence must be submitted at least 10 days before your hearing, and you must be prepared to testify under oath about your property's value and the supporting documentation you've provided.
How much can I save by appealing my property taxes in Union County?
The potential savings from a successful property tax appeal in Union County depends on the amount of your valuation reduction. For example, if you successfully reduce your home's market value from $300,000 to $250,000 (a $50,000 reduction), your assessed value would decrease by $17,500 (at the 35% assessment ratio). At Union County's 1.44% effective tax rate, this would save you approximately $630 per year in property taxes. Over a three-year period until the next county-wide update, you could save nearly $1,900. Statistics show that about 25% of homes in America are overassessed and pay an average of $1,346 too much annually. The Board of Revision has authority to increase, decrease, or maintain your current value, so having strong evidence is crucial to justify your requested reduction.
What happens at a Board of Revision hearing in Union County?
A Board of Revision hearing in Union County typically lasts 10-20 minutes and is conducted by a three-member panel consisting of the County Auditor, County Treasurer, and a County Commissioner (or their designees). You will receive certified mail notification of your hearing date, time, and location. As the complainant, you present your evidence and testimony first, explaining why you believe your property is overvalued and supporting your opinion with comparable sales, appraisals, or other documentation. All witnesses must testify under oath and may be questioned by opposing parties (such as school district representatives if your requested reduction exceeds $50,000) or board members. The hearing is fact-based and formal, so following the Board's Rules of Procedure is important. After reviewing all evidence, the Board will mail you a written decision, typically within 60 days, and can increase, decrease, or make no change to your property's value.
Can I appeal my Union County property tax assessment if I just bought my home?
Yes, you can absolutely appeal your Union County property tax assessment even if you recently purchased your home, and recent purchase data can actually be strong evidence for your appeal. If you bought your property in an arm's-length transaction (meaning a normal sale between unrelated parties), your actual purchase price is considered the best evidence of true market value under Ohio law. You should file DTE Form 1 with the Board of Revision by March 31st and include supporting documents such as your closing statement, purchase contract, deed, and any addenda that support your sale price. The County Auditor must establish market value as of January 1st of the tax year in question, so if you purchased after that date, the Board will consider whether conditions have changed. This is one of the strongest types of appeals because you have documented evidence of what a willing buyer actually paid for the property.
What if I disagree with the Board of Revision's decision in Union County?
If you disagree with the Union County Board of Revision's decision, you have 30 days from the date on your decision letter to file an appeal with either the Ohio Board of Tax Appeals or the Union County Court of Common Pleas. You must file DTE Form 4 (Notice of Appeal) and also send a copy to the Board of Revision. The Ohio Board of Tax Appeals has no filing fee and handles cases electronically at http://bta.ohio.gov, making it a more accessible option for most homeowners. Filing with the Court of Common Pleas requires a $250 filing fee. Any value reduction granted by the Board of Revision will not take effect until after the 30-day appeal period expires and all appeals are resolved. Decisions from the Ohio Board of Tax Appeals can be further appealed to the Ohio Supreme Court. It's important to act quickly as the 30-day deadline is strictly enforced and missing it means the Board's decision becomes final.

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.unioncountyohio.gov/auditor | https://www.unioncountyohio.gov/payment-information | https://www.tax-rates.org/ohio/union_county_property_tax | https://www.ownwell.com/trends/ohio/union-county | https://en.wikipedia.org/wiki/Union_County,_Ohio

Last verified: 2026-04-03