Property tax is a tax levied or assessed on the owner of property—often real property (real estate)—that is based on the property’s appraised value. Local governments often impose property taxes to finance their school districts, police departments, fire departments, and municipal projects such as construction and maintenance of streets and roads.

Most local government authorities (often counties) allow citizens to dispute or challenge the appraised value of their property through an administrative process initiated with the tax assessor or appraisal district.

In Ohio, property tax is primarily administered at the county level, with the tax being based on the appraised value of real property, which includes land and buildings. The county auditor is responsible for determining the value of all property within the county, and this valuation is used to calculate property taxes owed. The revenue from property taxes is used to fund local services such as schools, police and fire departments, and infrastructure projects. Property owners in Ohio have the right to dispute their property's appraised value if they believe it is incorrect. This is typically done by filing a complaint with the county Board of Revision, which will then review the assessment. If the property owner is not satisfied with the decision of the Board of Revision, they can further appeal to the Ohio Board of Tax Appeals or the state court system. It's important for property owners to be aware of the deadlines and procedures for filing such disputes, as they are governed by state statutes and local regulations.