ATHENS, OHIO — With heavy rain, flooding and severe storms impacting Athens County, County Auditor Jill Davidson wants property owners to know that Ohio law provides property tax relief when real property is damaged or destroyed.
“If your home, business or other real property has been damaged by the storms or flooding, please contact our office,” Davidson said. “You do not need to know whether you qualify before you call. Our staff will help you through the process.”
How the Relief Works
Ohio law allows the County Auditor to reduce the taxable value of real property when it has been damaged or destroyed.
The amount of the reduction depends on how much value the property lost because of the damage and when during the year the damage occurred.
For damage occurring:
- January through March — 100% of the loss in value may be deducted
- April through June — 75% of the loss in value may be deducted
- July through September — 50% of the loss in value may be deducted
- October through December — 25% of the loss in value may be deducted
Because the storms currently affecting Athens County are occurring in August, the law allows a deduction equal to 50% of the loss in property value caused by the damage or destruction.
This does not mean your property value or your tax bill is automatically reduced by 50%. The 50% applies only to the amount of value the property lost because of the damage.
If Your Property Has Been Damaged, Here’s What to Do
First, stay safe. Do not enter a flooded or structurally unsafe building to document damage.
When it is safe, property owners are encouraged to:
- Take photographs of the damage before cleanup or repairs, when possible.
- Keep information related to the damage, including insurance information and repair estimates.
- Contact the Athens County Auditor’s Office so our staff can help determine the next steps.
Owners of damaged real property may file DTE Form 26, Application for Valuation Deduction for Destroyed or Damaged Real Property. The form asks for basic property information, the date and cause of the damage, a description of the damage, an estimate of the reduction in value caused by the damage, and insurance information if available.
For real property damaged during July, August or September, applications must be filed by December 31, 2026. An approved reduction will affect the property tax bills due the following year.
Your Property Does Not Have to Be Completely Destroyed
Property owners should not assume they are ineligible simply because their home or building is still standing.
“Floodwater and severe storms can cause substantial damage without completely destroying a structure,” Davidson said. “If you have damage, call us. Let our office help determine whether the property may qualify for a reduction.”
Manufactured Homes May Qualify Too
Owners of manufactured homes taxed as manufactured homes may also be eligible for relief under a separate process.
DTE Form 49, Application for Tax Refund or Waiver for Destroyed or Damaged Manufactured Homes, applies to those properties. For manufactured homes damaged from July through December, the form provides relief based on 50% of the tax attributable to the reduction in the home’s value caused by the damage, with an application deadline of January 31 following the year of the damage.
We Are Here to Help
“Our community is dealing with a lot right now, and property taxes may be the last thing on someone’s mind,” Davidson said. “That’s exactly why we want to get this information out now. If your property has been damaged, contact us. We will help you understand the relief available and walk you through the process.”
Athens County Auditor’s Office – Real Estate Division
740-592-3223
www.athenscountyauditor.org
