Behind on Property Taxes in Ohio?

Back Taxes in Ohio: Your Options

This page explains what happens in Ohio when property taxes on a lot or acreage go unpaid. It covers the penalties, the county's delinquent land list, tax certificate sales, tax foreclosure, forfeited land, and how you can still redeem. It is written for owners of vacant land, including people who inherited land with back taxes.

Back taxes do not stop you from selling. In Ohio you keep the right to redeem until a foreclosure sale is confirmed by the court, and you can sell before then and have the taxes paid at closing from the sale. This page is general information, not legal or tax advice; for your own case, ask your county treasurer or an Ohio attorney.

When Ohio property taxes become delinquent

Ohio real property taxes are paid in two halves. The first half is usually due around the end of December and the second half around June 20. State law lets counties extend these dates, so the due dates on your bill are the ones that count (ORC 323.121 and 323.17).

Taxes that stay unpaid after the second half are certified as delinquent. Right after the August settlement, the county auditor compiles the delinquent land list and delivers it to the county treasurer within 30 days (ORC 5721.011). From then on, the county can use its collection tools against the parcel.

Penalties and interest on late taxes

A late first half gets a 10 percent penalty on the unpaid amount. If the full tax is still unpaid after the second-half date, another 10 percent penalty applies. If you pay within 10 days after the due date, the law cuts the penalty in half (ORC 323.121).

Delinquent taxes also carry interest. The rate is set each year under ORC 5703.47, and the county charges it on a set schedule (ORC 323.121). Ask the county treasurer for the payoff amount on the day you plan to pay.

What the county does next

Ohio counties have two main tools. Some counties sell tax certificates. A certificate buyer pays the delinquent amount and takes over the county's lien, but does not get the land. The owner gets notice before the sale (ORC 5721.31 to 5721.33). The certificate holder can ask for foreclosure starting one year after the sale and before the certificate period ends (ORC 5721.37).

The other tool is tax foreclosure. If taxes stay unpaid for one year after the parcel is certified delinquent, the state starts foreclosure proceedings through the county (ORC 5721.10). This is a court case. After a judgment, the land is offered at a sheriff sale. Some counties also use an expedited process for abandoned land (ORC 323.65 to 323.79).

If the land is offered at two sales and gets no bid, the court can order it forfeited to the state. Before that, local governments and county land reutilization corporations get a chance to take it (ORC 5723.01). Forfeited land is later offered at a forfeited land sale. Timing differs a lot from county to county, so confirm the status of your parcel with the county treasurer.

Redemption: getting your land back

Ohio gives owners a long window. Before foreclosure starts, you can pay the full delinquent amount at any time. After foreclosure starts, you can still redeem until the court files its entry confirming the sale. To redeem, you pay the unpaid taxes, assessments, penalties, interest and charges, plus the costs of the case (ORC 5721.25).

If the land was forfeited to the state, the former owner can still redeem it until the state disposes of it, by paying the taxes, assessments, penalties, interest and foreclosure costs (ORC 5723.03). Once a sale is confirmed or forfeited land is sold, the right to redeem ends.

Your options if you are behind

Act early. The longer taxes stay unpaid, the more penalties, interest and court costs are added.

• Pay in full at the county treasurer's office. This stops the process if no sale has been confirmed.
• Ask the county treasurer about a delinquent tax contract. Ohio law allows a written payment contract, and the redemption statute allows one for up to five years if you have not defaulted on one before for that parcel (ORC 323.31 and 5721.25).
• Redeem before the deadline. If a foreclosure case is open, redeem before the court confirms the sale.
• Sell the land. We make a cash offer within 24 hours, charge no fees or commissions, pay the closing costs, and can close in as few as 7 days. The back taxes are paid at closing from the sale. Get a cash offer for your Ohio land.

Selling land with back taxes in Ohio

You can sell land that has delinquent taxes, a tax certificate on it, or an open foreclosure case, as long as you still own it and the sale has not been confirmed. The title company or closing attorney orders a payoff from the county treasurer, and the taxes are paid from the sale price at closing.

We buy land with back taxes, liens and title issues, land with no road access, and land owned by heirs and estates. If you inherited Ohio land with unpaid taxes, the taxes can be paid at closing once the heirs can sign.

Where to check your tax status

In Ohio, the county auditor sets values and keeps the tax list, and the county treasurer collects the tax. Most counties let you look up a parcel online and see what is owed. The Ohio Department of Taxation links to a directory of all 88 county auditors on its other agency contacts page.

Ask the treasurer three questions: the full payoff today, whether a tax certificate has been sold, and whether a foreclosure case has been filed.