Property Tax Appeal Deadlines 2026

Ohio's Board of Revision window runs from January 1 through March 31 each year, so all 2026 complaints must be received by the county Board of Revision no later than March 31, 2026. Each county has its own filing procedures and required forms (usually the DTE Form 1), and late filings are not accepted regardless of the reason. If your complaint is denied at the Board of Revision, you can escalate to the Ohio Board of Tax Appeals, but you still have to start with a timely BOR filing. Our Ohio property tax overview walks through the BOR process county by county, and the 2026 Ohio complaint deadlines post has the current-year seasonal schedule.

Indiana does not use a single statewide calendar date. Instead, commercial owners have 45 days from the mailing date on their Form 11 assessment notice to file a Form 130 with the county assessor or PTABOA. Because notices are mailed at different times in different counties, your personal deadline could fall in May, June, or even later depending on where the property is located. We track the notice date for every client so nothing slips through the cracks — see our Indiana property tax page for county-level detail.

Missing the deadline almost always means you are locked into the current assessment for the full tax year, with no right to appeal that year regardless of how over-assessed the property is. The inflated value also becomes the baseline for the next assessment cycle, so the damage compounds into future years. Your only real option is to correct the value in the next filing window, and in the meantime the higher tax bill has to be paid. Our guide on why commercial property taxes keep rising explains how this compounding works in practice.

You must wait until your assessment notice is issued — you cannot appeal a value that has not yet been set — but filing as soon as possible after receiving the notice is almost always a good idea. Early filers usually get better docket positions, have more time to gather evidence, and give assessors room to negotiate before the hearing calendar fills up. If you're weighing whether to file yourself or hand it off, our appeal cost guide and guide to hiring a property tax consultant cover what professional help actually costs. Our appeal timeline guide explains how timing affects the speed and outcome of a commercial appeal.

Yes. In all three of the states we serve, property taxes based on the current assessment continue to be due on normal schedules while an appeal works its way through the system. If the appeal succeeds, the overpayment is refunded or credited once the revised value is certified. Because of this, it's important to budget for the full bill even while you expect a reduction. Our appeal process guide covers what to expect at each stage, including payment obligations.