Perry County Property Tax Records
Perry County property tax records are managed by the county auditor in New Lexington, Ohio. This Appalachian county in southeastern Ohio features hilly terrain, state forest land, and a mix of rural homes and small farms. Perry State Forest covers a large portion of the county, and that public land affects how surrounding private parcels are valued. The auditor handles all assessed values, tax bills, and parcel data for the county. Whether you own a home in New Lexington, a cabin near the forest, or farmland in the townships, the auditor's office is where your tax records live.
Perry County Overview
Perry County Tax Assessment Process
The Perry County Auditor is responsible for assessing all real property in the county. Under ORC Chapter 319, the auditor must view and value every parcel. Perry County has a varied landscape that includes hills, hollows, and some flat bottomland along creeks. Property values can differ a lot from one area to the next. The auditor sets each parcel's market value, then applies the 35% assessment rate required by Ohio law to get the assessed value.
Reappraisals happen every six years. Between full reappraisals, the auditor does a triennial update to keep values in line with market conditions. During a reappraisal, staff may visit your property or use sales data to adjust values. If you think your value is wrong, file a complaint with the Board of Revision between January 1 and March 31. You will need DTE Form 2 and evidence like comparable sales or a recent appraisal.
Coal and mineral rights can complicate property tax records in Perry County. Some parcels have split ownership, where one person owns the surface and another owns the minerals beneath. The auditor tracks both types of ownership when they are separate. If you are buying property in Perry County, make sure you understand what rights come with the deed.
Searching Perry County Property Records
You can look up property tax records at the Perry County Auditor's office in New Lexington. Staff can pull up records by owner name, address, or parcel number. Check with the auditor to see if an online search tool is available. Many Ohio counties have added web portals for property data in recent years.
Each record shows the owner's name and mailing address, parcel number, legal description, and lot size. You will also see land use class, land value, building value, and total assessed value. Tax amounts due and payment history are part of the file. The Ohio Department of Taxation provides general guidance on how property taxes work across Ohio.
This state resource outlines how assessments and rates work, which helps Perry County residents understand their bills.
Perry County Tax Rates and Levies
Property tax rates in Perry County depend on your tax district. Each district has levies for schools, fire protection, roads, and other services. Rates are measured in mills. One mill equals one dollar per thousand dollars of assessed value. Perry County tends to have relatively modest home values compared to more urban parts of Ohio, but the mill rates still determine what you owe each year.
ORC Chapter 5705 sets the rules for tax levies in Ohio. Voters must approve most new levies. House Bill 920 provides reduction factors that keep your tax bill from rising too sharply when property values go up during a reappraisal. The 2.5% owner-occupied credit and the 10% non-business credit also reduce your bill if you live in your home.
Property Tax Exemptions in Perry County
Several tax relief programs are available to Perry County property owners. The homestead exemption lets seniors 65 and over, or permanently disabled residents, exempt up to $25,000 of their home's market value. Disabled veterans with a 100% service-connected rating can exempt up to $50,000. Apply through the Perry County Auditor.
Farmland owners may qualify for the Current Agricultural Use Value program. CAUV taxes farmland based on production value rather than market value. Forest land may also qualify for reduced rates under ORC Chapter 5713. In a county with so much forest and agricultural land, these programs can make a real difference in what you owe.
- Homestead exemption for seniors 65 and older or permanently disabled residents
- Enhanced homestead for disabled veterans with 100% service-connected disability
- CAUV program for agricultural and forest land
- Owner-occupied credit of 2.5% for primary residences
- Non-business credit (10% rollback) for qualifying residential property
Paying Perry County Property Taxes
The Perry County Treasurer collects property taxes. Bills go out by the end of December. The first half is due in late January or February. The second half is due in July. Missing a deadline means interest and penalties start adding up. Under ORC Chapter 5715, the treasurer can certify delinquent taxes and pursue a tax lien sale.
Pay in person at the treasurer's office in New Lexington. Check about mail and online options. Keep your receipt for your records.
Board of Revision Appeals
If you believe your Perry County property value is too high, the Board of Revision is where you file a complaint. The board meets in New Lexington and includes the county auditor, treasurer, and president of the county commissioners. Filing is free. Bring comparable sales data or a recent appraisal to support your case. Hearings happen between April and June. Decisions can be appealed to the Ohio Board of Tax Appeals.
Nearby Counties
Perry County borders several other Ohio counties. These pages may be helpful if you own property near a county line or want to compare tax rates.