- Assessor site
- http://www.co.madison.oh.us ↗
- Search by
- address; parcel number; owner name
- Reassessment cycle
- In Ohio the County Auditor's office handles property values (Cuyahoga and Summit call it the Fiscal Officer) — every link on this card goes there. Taxable value = 35% of true value; SEXENNIAL full reappraisal + TRIENNIAL statistical update, staggered by county under Tax Commissioner supervision; two reduction-factor classes (I residential/ag, II all other); CAUV for ag.
- Reassessment trigger
- The 6/3-year clock plus off-cycle corrections (sales); improvements over $2,000 must be reported to the auditor within 60 days. HB 920 governs what a value change actually costs: VOTED levies are revenue-flat (your exposure is your deviation from the class average) — inside mills, bonds, new levies, and 20-MILL-FLOOR school districts ride values fully; HB 186 (signed Dec 2025, eff. March 2026) adds an inflation-cap credit at the floor (implementing now).
- Personal & intangible property
- General business personal property tax PHASED OUT (2005-09; the Commercial Activity Tax replaced it) — no BPP filings for ordinary businesses; public-utility personal property remains taxed.
- CRE forecasting note
- Know which school districts sit at the 20-mill floor — that is where value increases become real dollars. Commercial rides Class II factors, separately from residential. Appeals: Board of Revision complaint (DTE Form 1) JANUARY 1 - MARCH 31, free but jurisdictional, USPS POSTMARK ONLY, generally one complaint per triennium; then the Board of Tax Appeals in 30 days. HB 126 (2022) sharply curtailed school-district complaints and counters — commercial appeal risk is structurally lower than pre-2022. Reform in flight: levy politics + an abolition initiative circulating.
- Residential note
- Homestead exemption (DTE 105A): 65+/disabled, income-tested (Ohio AGI ≤ $40,000 for TY2025, indexed), a reduction of market value before the 35% ratio — $29,000 for TY2025 ($58,000, with no income test, for qualifying disabled veterans and surviving spouses of officers killed in the line of duty); figures index annually, so check the current year with the county auditor; apply by Dec 31. Owner-occupancy 2.5% credit (DTE 105C) and the 10% non-business credit apply to qualifying levies. BOR complaints are free and pro-se friendly; deadline Mar 31, USPS postmark.
REVENUE DRIVEN RATES — HB 920 makes voted levies revenue-flat as values rise; 20-mill-floor school districts and inside/bond/new millage still ride values — HB 186 (signed Dec 2025, effective March 2026) adds an inflation-cap credit at the floor.
RATIO CAUTION — 35% assessment ratio + voted-vs-EFFECTIVE rates: headline millage means nothing without reduction factors.
APPEAL DEADLINE — BOR window Jan 1-Mar 31, jurisdictional; USPS postmark ONLY (FedEx/UPS don't count); generally one complaint per triennium (R.C. 5715.19).
NO PERSONAL PROPERTY — General BPP phased out (2005-09; CAT instead); public-utility personal property remains.
REFORM IN FLIGHT — 2025 20-mill-floor credit law implementing now; levy-reform politics + a circulating abolition initiative; HB 126 (2022) school-complaint curbs still settling.
FILING REQUIRED RELIEF — Homestead DTE 105A (Dec 31), owner-occupancy DTE 105C, CAUV; 60-day new-construction reporting duty ($2k+).
Note: The County Auditor's office handles property values here — the link above is the right door. Values update on Ohio's 6-year/3-year cycle; to contest one, file with the Board of Revision between Jan 1 and Mar 31 (mail counts by USPS postmark).
Primary sources: Ohio LSC official briefs (triennial mechanics; Jan 2026 20-mill-floor credit law); OEPI HB 920 explainer; Lake/Harrison auditor official pages; CAAO official 88-county directory (6 pages, fetched in full); R.C. 5713/5715 (as of 2026-07-04). Confirm current rules and figures with the assessing authority before any use.