County Completes Triennial Reappraisal; Residential Values Rise Sharply

Adams County homeowners learned that the Auditor’s Office completed the statutorily required Triennial Update for Tax Year 2025 Calendar Year 2026. The independent mass appraisal review produced countywide average value changes of 33% for residential parcels, 31.7% for agricultural land, and 11% for commercial and industrial property. Agricultural parcels enrolled in the Current Agricultural Use Value program, or CAUV, are expected to see smaller average increases, dependent on soil classifications.

Ohio law requires a full countywide reappraisal every six years, with a triennial update in between. Auditor staff contracted an independent mass appraisal firm to study valid arm’s-length sales over the past three years, then divided the county into neighborhoods grouped by housing type, size and age to adjust values in each area. Those neighborhood adjustments form district averages that roll up to the county average.

Revised property valuations do not by themselves set tax bills. The State of Ohio Department of Taxation reviews and approves the proposed values and then approves tax rates based on levies approved by voters in primary and general elections. Recent state legislation passed by the Ohio General Assembly in November is projected to deliver about $2 billion in property tax relief statewide. That relief will be reflected in second-half 2026 tax statements; homeowners who paid the full year with their first-half payment will receive a credit against 2027 taxes or a refund for any overpayment.

Homeowners who disagree with the new appraised value can initiate an appeal by filing a Complaint Against the Valuation of Real Property. The form is available on the Auditor’s website, and the Auditor’s Office can mail a copy on request. Appeals must be submitted by mail or delivered in person to the Auditor’s Office in the County Courthouse Building between January 2 and March 31, 2026, and must be received by 4:00 p.m. on or before Tuesday, March 31, 2026. Filing the complaint formally initiates review by the Adams County Board of Revision.

The update carries immediate local implications. Homeowners in neighborhoods with the largest valuation increases should review potential tax impacts and their levy histories, since future tax bills will reflect both assessed values and voter-approved levies. Residents seeking more information or assistance can visit adamscountyauditor.org or call the Auditor’s Office at 937-544-2364. Public engagement on levy decisions in upcoming elections will influence tax rates tied to these new values.