Tax Reduction Programs

The State of Ohio has several tax reduction programs that the Montgomery County Auditor's Office is able to offer to qualifying property owners. To find more information these programs, please use the following links:

Board of Revision

The BOR is responsible for conducting hearings to determine the Fair Market Value of property. Property owners that disagree with the valuation of their property can appeal to the BOR.


Qualifying senior citizens, those with a permanent disability, and surviving spouses of a public service officer who was killed in the line of duty are eligible for a reduction on a portion of their property taxes under the Homestead Exemption Program.

Damaged Property

Properties that have been structurally damaged may be eligible to receive a reduction in taxable value. The possible reduction in value is proportional to the severity of damage. 

Owner Occupancy

The Owner Occupancy Credit is a program in the state of Ohio that allows property owners who live in their property to receive a 2.5% reduction credit on the property taxes for their primary residence.

Tax Exemption

Property that is owned or leased by a state recognized charitable organization or government entity may be eligible for tax exemption.

Current Agricultural Use Value

Ohio’s CAUV program provides a property tax break on qualifying commercial farmland.