Ohio Department of Taxation Real Property Tax

Real Property County Bulletins and Notices

The documents listed in this section are intended to offer guidance to county auditors and treasurers on the administration of Ohio's real property tax laws. The bulletins listed below are designed to serve as comprehensive, permanent instruction manuals in certain subject areas. Occasionally, the department issues other notices to advise county officials on current events that have a bearing on certain areas of property tax administration.

Bulletins

• NEW A Guide to the County Auditor's Review of Real Property Exemption Applications^(PDF)
• Bulletin 8 (Revised July 2011): Memorandum Regarding Requirements for State Consents to Board of Education Bond Issue Elections ^(PDF)
• Bulletin 23 (Revised October 2010): Homestead Exemption for the Aged, Disabled, and Surviving Spouse ^(PDF)
• Amended Bulletin 290 (December 2007): Classification of Business Assets as Real Property or Personal Property ^(PDF)
• Bulletin 24 (September 2007): Residential Rental Property: Registration, Notification, and Penalty Assessment Procedures ^(PDF)

• Bulletin 11 (December  2002): Property Taxation of Manufactured and Mobile Homes ^(PDF)

Other notices

• July 2011 — Renewal and Replacement of Property Tax Levies ^(PDF)
• January 2010 — Transfer on Death Deeds - Senate Bill 124 ^(PDF)
• June 2009 — Valuation Update - Woda Ivy Glen Limited Partnership ^(PDF)

• December 2008 — Fannie Mae, Freddie Mac, and Ohio's Real Property Conveyance Fees ^(PDF)

• May 2007 — Property Tax Payment Linked Deposit Program for Homesteads ^(PDF)

• July 10, 2003 — Tax Payment Extension for Military Personnel ^(PDF)