State Summary

• Tax Collection Method: Deeds and Liens (larger counties only)
• Tax Collection Entity: Treasurer or Auditor
• Property/Tax Records Administrator: Auditor
• Taxes Due: Property tax payments are due in two equal installments. The due dates can vary but the typical due dates are January 20 and June 20 for the previous year's taxes
• Taxes Delinquent: Property tax payments become delinquent the day after the due date
• Tax Sale Date/Period: Varies
• Tax Sale Registration Requirements: Typical Ohio counties require a bidder registration form and a $500 deposit on the day of the sale
• Tax Sale Administrator: Sheriff or Auditor
• Primary Bidding Type: Premium for deeds; Bid-down interest for tax lien portfolios
• Redemption Period: 15 days for deeds; 3 years for tax lien portfolios
• Redemption Interest Rate/Flat Penalty: Not applicable for deeds; 18% simple interest per annum (maximum) for redeemed properties in a tax lien portfolio
• Over-the-Counter Sales Opportunities: No

Ohio is a tax deed state. However, larger counties are allowed to sell tax liens but they sell the liens as a single large portfolio of liens, which usually sells for several million dollars. In most counties, the Sheriff holds tax foreclosure sales. In some counties, the Auditor holds the tax foreclosure sale. County auditors or treasurers in some counties hold Forfeited Land Sales once a year to sell any properties left over from the Sheriff sales. Larger Ohio counties hold numerous tax foreclosure sales throughout the year. Smaller counties may hold only one tax foreclosure sale per year. Typically, Ohio counties require 10% of the appraised value of the property on the day of the sale, and the remaining balance becomes due within 30 days of the sale. Generally, accepted forms of payment are cash or certified funds.


Ohio County Reference