State Summary

Tax Collection Method: Deeds. 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
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

The following information summarizes the life cycle, requirements, and administering of tax liens in the state of Ohio. Please read this information carefully. There are tax collection laws that pertain to all counties in Ohio, but be aware that there are subtle differences between the counties as well. When the word "typical" is used in the FAQs below, it indicates that most counties use this procedure/follow this convention, but not all counties.

Is Ohio a tax lien or a tax deed state?
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.

What is the name of the county office that typically collects property taxes in Ohio?
In some counties, the Treasurer collects property taxes, and in other counties, it is the County Auditor.

When are property taxes due in the state of Ohio?
Property taxes are due in two installments for Ohio. They are due in January and June of each year for the preceding year's assessment. The actual date changes from year to year, but it is usually around the 20th of each of those months.

When do property taxes become delinquent in the state of Ohio?
Typically, property tax payments become delinquent the day after the due date. The interest charged on delinquent tax bills accrues based on a graduated scheme.

What is the name of the official or office whom typically conducts tax deed sales in Ohio?
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.

When does the typical Ohio county hold their tax deed sale?
Larger Ohio counties hold numerous tax foreclosure sales throughout the year. Smaller counties may hold only one tax foreclosure sale per year.

What are the registration requirements for the typical Ohio tax deed sale?
Typically, bidders fill out a bidder registration form on the day of the sale and are required to deposit $500, which will go toward the payment of any purchased tax deeds.

What is the bidding type used at a typical Ohio tax deed sale?
Most counties hold public outcry premium bidding auctions.

What are the general terms of payment for the typical tax deed purchased at an Ohio tax deed sale?
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.

What is the name of the official or office whom typically conducts tax lien sales in Ohio?
County auditors or treasurers sell tax lien portfolios in the larger counties.

When does the typical Ohio county hold their tax lien sale?
The date of the sale varies by county.

What are the registration requirements for the typical Ohio tax lien sale?
Typically, bidders fill out a bidder registration form on the day of the sale and are required to deposit $500, which will go toward the payment of any purchased tax deeds.

What is the bidding type used at a typical Ohio tax lien sale?
A bid-down interest public outcry auction is generally used. The opening interest rate is 18%.

What are the general terms of payment for the typical tax lien portfolio purchased at an Ohio tax lien sale?
Typically, Ohio counties require 10% of the tax lien portfolio price on the day of the sale, and the remaining balance becomes due within 5 days of the sale.

Are tax deeds offered "over-the-counter" in Ohio?
No.

What is the name of the local official whom typically determines the values of properties on a annual basis?
County Auditor

For more information on delinquent real estate taxes, tax certificates, and tax deeds in the state of Ohio, refer to the following chapters in the Ohio Revised Code:

Chapter 5721: Delinquent Lands
Chapter 5723: Forfeited Lands

Ohio County Reference