Elyria & Lorain County, OH Property Tax Appeals (2027)

Lorain County, Ohio homeowners challenge the auditor's value with a complaint to the Lorain County Board of Revision. The 2025 deadline was March 31, 2026 and has passed. The complaint can be filed after January 1 and must be filed or postmarked by March 31 of the applicable year, which is March 31, 2027 for tax year 2026 values. There is no filing fee, and a mailed complaint counts as filed on its postmark date.

Rules for the rest of Ohio are in our Ohio property tax appeal guide.

2026 deadline and where to file

Status as of October 10, 2026.

• Last deadline (tax year 2025): March 31, 2026, now closed.
• Next window (tax year 2026 values): after January 1, 2027, through March 31, 2027 under Ohio Revised Code 5715.19.
• Filing fee: none, according to the Lorain County Auditor.
• Mail: the postmark date is considered the date of filing. The county says the complaint must be signed and notarized.
• Frequency: once in each three-year period between reappraisals and updates, unless an exception applies. The exceptions are an arm's-length sale, a substantial improvement, a casualty loss, or a commercial occupancy change of at least 15 percent.
• Forms: DTE 1 (valuation), DTE 1M (manufactured or mobile home), DTE 2 (other than market value), DTE 26 (destroyed or damaged property), DTE 106B (homestead complaint) and DTE 4 (appeal of a Board decision).
• Hearings: the county posts a Board of Revision hearing schedule and a video guide to your hearing.

How assessments work in Lorain County

In Ohio the county auditor sets the appraised market value of your home, and that value drives your tax bill. The Board of Revision does not review your tax bill. It hears complaints about value, so your case has to show the auditor's market value is too high or that the property record is wrong. Lorain County says complaints are typically about the valuation of real property or mobile homes taxed like real estate, but can also cover classification or CAUV determinations. List the owner, the address and every parcel number accurately on the form.

Ohio law lets you file one valuation complaint per parcel in each three-year period, with exceptions for an arm's-length sale, a substantial improvement or a casualty loss. A withdrawn complaint can still count as your filing, so file when your evidence is ready.

Ohio's rule (Revised Code 5715.19) is that a complaint on the current tax year's value is filed with the county auditor by March 31 of the following year, or the close of collection of first-half taxes, whichever is later. The county pages below gave March 31, 2026 for tax year 2025 values. The same rule points to March 31, 2027 for tax year 2026 values.

Exemptions and their deadlines

• Homestead exemption: a reduction equal to the taxes on $29,000 of the auditor's market value for homeowners 65 or older and permanently and totally disabled homeowners. Household Ohio MAGI cannot exceed $41,000 (2025 income), counting the owner and spouse.
• Enhanced exemption: the taxes on $58,000 of market value for qualifying disabled veterans and surviving spouses of public safety personnel killed in the line of duty.
• Deadline: enrollment for new applicants and late filers runs from the first Monday in January through December 31. Lorain County counts "filed" as received by the Auditor's office, not the postmark date.

Homestead and owner-occupancy reductions do not change your appraised value, so they are a separate form from a valuation complaint. If the auditor denies a homestead application, you can appeal that denial to the Board of Revision on DTE 106B.

How to appeal, step by step

1. Pull your auditor record. Save the appraised value, square footage, bedrooms, baths and sales history, and compare them with what you know about the house.
2. Talk to the auditor's appraisal office first. The Lorain County Auditor's office is at 226 Middle Ave., Room 200, Elyria, and can be reached at 440-329-5207.
3. Pick the right form. Use DTE Form 1 for a standard home valuation complaint, DTE 1M for a manufactured or mobile home taxed like real estate, and DTE 2 for assessment issues other than market value.
4. State your opinion of value and attach evidence. The burden of proof is on you. A recent arm's-length sale, an appraisal, a Realtor's comparative market analysis or a list of comparable sales with adjustments are the kinds of evidence county boards of revision look for.
5. File by the deadline. Complete DTE 1 with the owner, address and parcel numbers, sign it and have it notarized as the county instructs, then mail it. The postmark date counts as the filing date. There is no filing fee.
6. Attend your hearing. Lorain County posts a Board of Revision hearing schedule and a video guide to your hearing. If you disagree with the board's decision, you have 30 days from the decision to appeal to the Ohio Board of Tax Appeals or the county Court of Common Pleas, using DTE Form 4.

What property taxes cost in Lorain County

The U.S. Census Bureau's American Community Survey (2020-2024 five-year estimates) puts the median real estate tax paid by Lorain County homeowners at $3,055 a year, against a median home value of $223,200. That is an effective rate of about 1.37% of home value (median tax divided by median value). It is a countywide figure: your own rate depends on your city, school district and special districts, so read the rate on your actual bill. About 94,405 homes in the county are owner-occupied. Source: Census Reporter, tables B25103 and B25077.

Check your value before you file

Start with the free Grove Hopper over-assessment check: enter your address and we compare your assessment to the data and tell you whether an appeal looks worth your time. If it does, we prepare your appeal documents. You review, sign and file them yourself with the Lorain County Board of Revision. We do not file for you or represent you, and we are not attorneys, accountants or a tax firm.

Contacts

• Lorain County Auditor: Lorain County Administration Building, 226 Middle Ave., Room 200, Elyria, OH 44035-5641 · 440-329-5207 · fax 440-329-5223 · auditor@lcauditor.com
• Office hours: Monday to Thursday, 8:00 a.m. to 4:30 p.m.