Thirteen Ohio counties reappraised in 2026, and Cuyahoga is not one of them
Thirteen Ohio counties reappraised in 2026, and Cuyahoga is not one of them
2026-09-15 · Ohio · Compliance
Thirteen Ohio counties ran a full sexennial reappraisal for tax year 2026 and twenty-eight ran a triennial update. The reported residential increases are large, they land on January 2027 tax bills, and the metro most people assume is affected is not on the list.1
The Ohio Department of Taxation's cycle schedule, revised February 4, 2026, names the 2026 full reappraisal counties: “ASHLAND, ASHTABULA, ATHENS, BUTLER, CLERMONT, FULTON, GREENE, KNOX, MADISON, MONTGOMERY, NOBLE, SUMMIT, WAYNE.”
The 2026 triennial update counties include “DELAWARE, FRANKLIN, … HAMILTON, … LICKING, MAHONING, … TRUMBULL” among twenty-eight in total.
How that maps onto the metros
Columbus is Franklin County, a 2026 update, with suburban spillover into Delaware and Licking, both also 2026 updates. Cincinnati is Hamilton County, a 2026 update, with Butler and Clermont on full 2026 reappraisal. Dayton is Montgomery and Greene, both full 2026 reappraisals. Akron is Summit, a full 2026 reappraisal.
Cleveland is not in this cycle at all. Cuyahoga County is a 2027 update county and a 2031 reappraisal county. Stark County (Canton) is a 2027 update; Lucas County (Toledo) is a 2028 reappraisal.
The numbers that have been published
The Butler County Auditor's own news release is the most precise figure available: “Residential/Agricultural property values in Butler County are increasing a median of 19 percent following the state-mandated property reappraisal for the 2026 tax year (pay 2027).”
Summit County concluded its sexennial reappraisal with value notices mailed from July 20, 2026; the countywide average residential increase has been reported at about 18 percent, with wide local variation. Franklin County's tentative 2026 figures have been reported at roughly 10 percent residential, 4 percent commercial and 13 percent industrial, with review sessions running July to September.
Hamilton and Montgomery Counties have published no countywide percentage on their auditors' triennial pages. Hamilton's page states only that “[t]he triennial update sets new values for Tax Year 2026, payable 2027” and that “[c]omplaints can be filed with the Board of Revision from January 1st to March 31st of each year, as dictated by statute.” Montgomery's says “[o]ur informal review period has ended. You can contest your value starting January 1, 2027, in a process called a Board of Revision hearing.”
A reappraisal year is also an association budget year. Our Ohio budget approval page covers the process a board has to follow.
Why someone else's tax bill reaches a board
Assessment delinquency tracks property-tax shock. An owner whose January 2027 tax bill rises sharply does not stop paying the county; the county has a lien and a foreclosure process. They stop paying, or slow-pay, the association — which has a lien too, but a slower and more expensive one. Boards budgeting for 2027 in Butler, Summit, Montgomery and Greene should treat their delinquency assumption as genuinely uncertain rather than carrying last year's number forward.
But do not assume the headline percentage flows through to the bill. The Butler County Auditor's own framing is the honest one: “Tax bills are more impacted by voted levies than value changes.” Ohio's reduction-factor mechanics mean a large valuation increase can produce a modest bill increase, and the state's December 2025 relief package pushes in the same direction. Our Ohio assessment limits page covers the association side of that budget.
The Board of Revision window runs against owners, one parcel at a time
The complaint period is January 1 to March 31 in every Ohio county, and it runs against individual parcels. In a condominium, each unit is separately parcelled and each owner files, or does not file, alone. An association cannot file on behalf of its members.
There is one thing a board can and often should do: file for common-element property the association owns in its own name. Clubhouses, pools, maintenance buildings, private roads and separately parcelled open space are frequently carried at values nobody has examined in six years, and the association is the taxpayer. That is a board decision with a hard deadline of March 31, 2027, and it is worth putting on the January agenda now.
What to do in each metro this autumn
Butler, Summit, Montgomery, Greene, Clermont and the other reappraisal counties: the informal review windows have largely closed. The next intervention point is the Board of Revision from January 1. Tell your members the date; most do not know it exists, and the ones who need it most are the ones on fixed incomes whose assessment arrears you will be chasing in March.
Franklin, Hamilton, Delaware, Licking and the other update counties: values finalise toward the end of the calendar year, after the state Department of Tax Equalization confirms them. Hamilton's auditor says finalised values appear “once final confirmation is recieved by the State Department of Tax Equalization, typically recieved towards the end of the calendar year.”
Cuyahoga associations: you have a year. Cleveland-area boards reading national coverage of Ohio reappraisal shock should note that it is not about them until 2027, and should use the interval to do the common-element valuation review that their Summit and Butler counterparts are doing under time pressure.
One caution on the figures
The Franklin, Summit, Montgomery and Hamilton percentages above come from news reporting and officials' statements, not from auditors' published documents — only Butler has put a median in its own news release. The cycle list itself, which is the load-bearing fact here, is from the Department of Taxation's own schedule.
Related Ohio HOA Topics
Stay on top of Ohio HOA law
Every week: new Ohio legislation, court rulings, and regulatory developments affecting condos, planned communities, and property managers. Free.
No spam. Unsubscribe anytime.