Montgomery Property Tax: Rates, Deadlines & BOR (2026)

The 2026 Montgomery County Board of Revision (BOR) filing window for tax year 2025 was January 1 through March 31, 2026; because today is August 14, 2026, that regular window is closed and the next regular BOR deadline is March 31, 2027. File with the Montgomery County Board of Revision, online when the portal reopens on January 1, 2027, or by paper to 451 W. Third St., 3rd Floor, Dayton, OH 45422-1021. (mcohio.org)

How assessments work in Montgomery County

Montgomery County is in a 2026 full reappraisal year. The Auditor says Ohio law requires values for all county properties to be updated every three years, and the 2026 reappraisal values are based on property characteristics such as grade, condition and style, plus recent valid neighborhood sales. The new 2026 values take effect at the beginning of 2027 and affect property-tax bills paid in 2027, not the bills paid in calendar year 2026. (mcohio.org)

For tax bills, Ohio does not tax the full appraised value directly. Montgomery County explains the basic calculation as fair market value × 35% = assessed value, then assessed value × mill rate ÷ 1,000, plus special assessments and minus credits. (mcohio.org) The Treasurer’s tax-bill guide also says the appraised value is the market value for tax purposes, while taxable value is 35% of appraised value; rates vary because Montgomery County has many separate taxing districts. (go.mcohio.org)

The BOR appeal is about fair market value, not whether the tax bill feels too high. The county states that the BOR can change property value, but cannot change tax rates or the amount due simply because taxes are unaffordable. (mcohio.org)

Whether you should appeal

A good Montgomery County appeal starts with a specific value. Do not write “taxes are too high.” The county says useful evidence includes an open-market sale of the property from the last three years, a recent independent appraisal, recent sales of nearby similar homes, a realtor comparative market analysis, or itemized repair estimates/photos showing condition problems. (mcohio.org)

Appeal if your evidence says the county’s full market value is materially above what your home would have sold for on the tax-lien date. The strongest homeowner cases are usually: you bought the home in an arm’s-length sale below the county value; a recent appraisal supports a lower value; the county record has the wrong square footage, condition, finished area or building data; or your home needs repairs not reflected in the county value. The county’s 2026 reappraisal FAQ also points homeowners to valid sales and condition documentation for informal reviews. (mcohio.org)

Local caution: the BOR has authority to lower, raise or leave unchanged the value if the evidence supports it. (mcrealestate.org) I did not find an official Montgomery County publication giving residential BOR success rates, median reductions or win percentages; do not rely on a consultant’s claimed odds unless they can show local, parcel-level results.

Step-by-step how to file

1. Find your parcel and tax district. Use the Auditor property search linked from the BOR page, and save the parcel number exactly as shown. Your parcel’s first characters identify the taxing district on the tax bill. (mcohio.org)

2. Choose the correct form. For a normal value appeal, use DTE 1 / Complaint Against the Valuation of Real Property. Montgomery County’s Forms & Documents page lists “Complaint Against the Valuation of Real Property (PDF),” and the county PDF is titled exactly that. The form is for full market value complaints; other non-market-value complaints use DTE Form 2. (mcohio.org)

3. Enter your requested full market value. The BOR process page says the complaint must state your desired value and briefly explain the reason. On the form, enter your opinion of full market value and the requested change; attach extra pages if needed. (mcohio.org)

4. File by the deadline. Ohio law generally requires a complaint by March 31 of the ensuing year or the close of first-half collection, whichever is later; Montgomery County’s regular BOR period is January 1 through March 31. For tax year 2025, payable in 2026, the concrete county deadline was March 31, 2026. For the 2026 reappraisal values, the next regular filing window is expected to be January 1–March 31, 2027. (codes.ohio.gov)

5. Use an accepted filing method. When open, the county accepts electronic complaints through the online BOR complaint portal; the 2026 page says the online form is closed and will reopen January 1, 2027. Paper complaints may be mailed or delivered to the Montgomery County Board of Revision, 451 W. Third St., 3rd Floor, Dayton, OH 45422; the county form lists 451 W. Third Street, Dayton, Ohio 45422-1021. County applicant instructions say forms are available online, by mail on request at 937-496-6856, or in the Auditor’s office on the third floor, and that paper complaint forms cannot be faxed. (go.mcohio.org)

6. Fee. I found no Montgomery County BOR filing fee for a value complaint. The BOR rules list only a reasonable fee for copies of Board documents; a later appeal to Common Pleas Court is separate and may carry a court fee. (mcohio.org)

What happens after

The proper appeal body is the Montgomery County Board of Revision, a three-member quasi-judicial board made up of representatives from the County Auditor, County Treasurer and Board of County Commissioners. (mcohio.org) Hearings are remote by Zoom video conference or telephone; the county says parties are sworn in, may answer Board questions, explain the case and present evidence, and typical hearings last 10 to 20 minutes per property. (mcohio.org)

Submit evidence through the BOR Evidence Portal at least 10 days before the hearing. If you do not attend, the Board may rely on the evidence already submitted. If your requested value reduction is $50,000 or more in total market value—equal to $17,500 taxable value—the school board may file a countercomplaint. (mcohio.org)

The county says BOR decisions are mailed within 90 days after the hearing. If the value changes, it is effective as of January 1 of the tax year under appeal and remains until the next countywide value update, unless there is new construction or significant damage. You have 30 days from the BOR decision to appeal to the Ohio Board of Tax Appeals or, for a fee, to Montgomery County Common Pleas Court. (mcohio.org)

Local tips

Use the 2026 informal review before the formal BOR if you can. Montgomery County is holding informal review meetings from mid-July through the end of August 2026 by Zoom or telephone; call 937-224-8927 if you disagree with the tentative reappraisal value. (mcohio.org)

Check credits before appealing value. The Homestead Exemption may help qualifying seniors, permanently disabled homeowners and certain surviving spouses; Montgomery County’s current Homestead application says real property and manufactured/mobile home applications are filed with the Auditor by December 31, and the 2026 current application income line says 2025 Ohio modified adjusted gross income cannot exceed $41,000 for the applicant and spouse. (mcohio.org) The Owner-Occupancy Tax Reduction is separate: Form DTE 105C is due by December 31 and is a 2.5% reduction on qualified levies for an owner who occupies the home as a principal residence. (mcohio.org)

Worked savings example. Tax rates vary by district. Using the county’s published rate sheet for Dayton City–Dayton CSD, county code R72, the residential/agricultural effective rate shown is 63.07 mills. If a Dayton homeowner proves the market value should be $240,000 instead of $260,000, the value reduction is $20,000. Ohio’s 35% assessment ratio turns that into a $7,000 taxable-value reduction. At 63.07 mills, estimated annual tax reduction before credits/special-assessment nuances is $7,000 × 63.07 ÷ 1,000 = $441.49. Special assessments generally do not fall just because the BOR lowers market value, and your parcel’s actual district rate may differ. (mcohio.org)

Montgomery County Property Tax Rate

No single countywide total/effective property-tax rate applies to every homeowner; rates vary by taxing district. For tax year 2025 payable in 2026, the official Montgomery County rate sheet lists a county-purpose levy of 24.14 mills and taxing-district total tax rates ranging from 73.85 mills to 188.07 mills; residential/agriculture effective rates shown in the same sheet range from 48.58 mills to 103.46 mills.

Source: https://www.mcrealestate.org/pdffiles/taxrates/Taxrate_2025.pdf

When Are Property Taxes Due in Montgomery County?

For 2025 real-estate taxes payable in calendar year 2026: first half due February 13, 2026; second half due July 24, 2026. Taxes are billed in two half-year collections; the Treasurer also offers a monthly Pre-Payment Plan for taxpayers who do not have past-due taxes, with payment by mailed monthly billing or account withdrawal. No discount is offered for paying the full-year tax bill in February.

This is not the same as the assessment appeal deadline above. The appeal deadline is your window to contest your assessed value; the payment due date is when the resulting tax bill must be paid. Missing one does not affect the other, but missing either has real consequences — one forfeits your right to appeal for the year, the other can trigger penalties and interest.

Source: https://www.mcohio.org/m/faq?cat=0

Property Tax Exemptions in Montgomery County

• Homestead Exemption — Owner-occupants whose home is their primary residence as of January 1 and who are age 65 by December 31 of the application year, or totally and permanently disabled as of January 1, or a qualifying surviving spouse; new applicants are subject to the annual Ohio MAGI income limit unless grandfathered or a surviving spouse of a public service officer killed in the line of duty.. Reduces property tax by exempting a portion of the home's value from taxation; Montgomery County's official page describes it as a reduction on a portion of property taxes, but does not state a single county-specific dollar savings amount. Yes, application required. Apply by December 31 of the application year.. (Source: https://www.mcohio.org/657/Homestead)
• Owner Occupancy Credit — Ohio homeowners who own and occupy the home as their principal residence on January 1; a homeowner and spouse may receive the credit on only one home.. Up to a 2.5% reduction credit on qualified levies and property taxes for the primary residence. Usually indicated on the property transfer form when the property will be the owner's main residence; if status needs correction, submit an Owner Occupancy Credit application to the Auditor. (Source: https://www.mcohio.org/1196/Owner-Occupancy-Credit)
• Damaged Property Reduction — Properties that have been structurally damaged or destroyed.. Possible reduction in taxable value proportional to the severity of damage, which can lower real-estate taxes until the property is essentially restored to its prior condition or value. Yes, application required. Apply by December 31 of the year the damage occurred; for manufactured homes taxed apart from land, January 31 of the year after the damage occurred.. (Source: https://www.mcohio.org/1193/Damaged-Property)
• Current Agricultural Use Value (CAUV) — Farmland of 10 or more acres devoted exclusively to agricultural use, or tracts under 10 acres with average yearly gross farm income of at least $2,500 for the past three years.. Qualifying farmland is valued based on soil types rather than best and highest use; the program does not reduce building value or the minimum one-acre homesite beneath buildings. Yes, application for new applicants; renewal form for properties already in the program. (Source: https://www.mcohio.org/1198/CAUV)

How to Look Up Your Property Record in Montgomery County

You can look up your property's official record at https://www.mcrealestate.org/forms/htmlframe.aspx?mode=content/home.htm. The Montgomery County Auditor's official real-estate site provides read-only access to real and personal property assessment and tax record information, searchable by address, owner, parcel, or advanced search; parcel records can also show levy distribution.