Property tax foreclosure in Ohio

The property tax process in Ohio, step by step

1. Missed half-year payment and 10% penalty

   After the first-half and second-half due dates (usually December 31 and June 20, unless extended)

   A 10% penalty is added to each unpaid half, and after the second-half deadline interest is charged on older delinquent taxes. If you are 65 or older, permanently and totally disabled, or a qualifying surviving spouse, ask your county auditor about the homestead reduction.

   Ohio Rev. Code §§ 323.121, 323.152

2. Certified delinquent

   After the county's settlement; suit can follow 60 days later

   The county auditor puts unpaid taxes on the delinquent land list, which is published. If taxes are still unpaid 60 days after the list goes to the treasurer, the treasurer can sue to foreclose.

   Ohio Rev. Code §§ 5721.011, 323.25(A)

3. Sign a delinquent tax contract

   Any time before a foreclosure judgment, and after a case is filed until the sale is confirmed if you have not defaulted on one before

   If you own and live in your home, the treasurer must give you at least one chance at a written payment plan of up to 5 years, and at least 2 years if you ask. While it is current, no interest is charged and the treasurer cannot foreclose; if you miss a payment it can be voided.

   Ohio Rev. Code §§ 323.31, 323.121(B)(4), 5721.25

4. Tax certificate sale in some counties

   Buyer can ask for foreclosure 1 year after buying the certificate

   Some counties sell tax certificates, which let a private buyer collect the debt with interest. If you do not redeem, the certificate holder can file a request for foreclosure with the treasurer any time after 1 year, so call the treasurer about paying it off.

   Ohio Rev. Code § 5721.37

5. Foreclosure case filed

   Answer within 28 days of being served

   The case is filed in common pleas or municipal court, or before the county board of revision if the land is unoccupied and abandoned. The board of revision route is for vacant property, and you can show the board you live there. Ohio Legal Help says to file an answer within 28 days even while you talk with the county.

   Ohio Rev. Code §§ 323.25, 323.65, 5721.18

6. Redeem, or lose the home at sale

   Until the sale is confirmed, or 28 days after judgment if the alternative redemption period is used

   You can redeem by paying all taxes, penalties, interest, charges and court costs before the confirmation of sale. If the treasurer invokes the alternative redemption period, your right ends 28 days after the judgment is journalized and the property can be deeded to a land bank or city without a sale.

   Ohio Rev. Code §§ 5721.25, 323.65(J), 323.78

7. Claim the money left over

   Clerk gets it within 45 days of confirmation; county treasurer holds it 3 years

   Surplus goes to the clerk of courts, who must notify you; if you do not claim it within 90 days of the final notice, it moves to the county treasurer, who must pay it to you on demand for 3 years. If a land bank or city took the home without a sale and later sells it for more than the taxes and costs, the excess goes to the treasurer within 45 days and is handled the same way.

   Ohio Rev. Code §§ 5721.20, 323.78(D)(2)

Common questions in Ohio