Jill A. Davidson



Welcome to the Athens County Auditor's Office website

Thank you for visiting the official website of the Athens County Auditor's Office. Our mission is to serve the public with integrity, transparency, and professionalism, while providing accurate and accessible information about the services and responsibilities entrusted to our office.

This updated platform is designed to make your experience easier. Whether you are searching for property data, understanding tax assessments, or learning more about county finances. We've prioritized clarity and ease of use so that you can quickly find the tools and resources you need. 

As public servants, we are committed to carrying out our statutory duties with efficiency and accountability. It is our privilege to support the citizens of Athens County and to be a reliable source of information and service for residents, professionals, and stakeholders alike.

If you have questions, need help navigating the site, or would like assistance from our team, please don't hesitate to contact us, we are here to help.

Sincerely,

Jill A. Davidson

Athens County Auditor

Ohio Property Tax Changes: Four Key Reforms Homeowners Should Know

(Beginning with Athens County’s TY 2026 Reappraisal Cycle)
In late 2025, the Ohio General Assembly enacted several new property tax laws intended to improve transparency, strengthen valuation practices, and limit certain forms of automatic tax growth in the property tax system.
These reforms have generated significant public interest, along with some confusion about what they do—and do not—change.

What These Laws Do NOT Do

• Do not eliminate property taxes
• Do not repeal existing voted levies
• Do not reduce school bond or debt millage
• Do not freeze property values

Instead, they are best understood as guardrails that limit certain types of automatic revenue growth and improve fairness and predictability over time.

Athens County’s next countywide reappraisal will occur in: Tax Year 2026 (taxes payable in 2027). That is when many of these reforms tied to valuation reset years will become most visible locally.

Four Key Reforms Passed by the Ohio Legislature

House Bill 335 — Inflation Limit on Inside Millage Growth
HB 335 limits growth in inside millage, the portion of local property taxes inside Ohio’s 10-mill constitutional limit that is not directly voted on by taxpayers. During valuation reset years, inside millage revenue may not increase faster than inflation. This reform does not affect voter-approved levies.

House Bill 129 — 20-Mill Floor Calculation Reform
HB 129 updates how Ohio calculates the school district 20-mill floor by counting certain fixed-sum school operating levies toward the floor. This helps reduce the ability for valuation increases alone to generate automatic revenue growth without a new vote. This provision applies beginning with: Tax Year 2026 (taxes payable 2027)

House Bill 124 — Stronger Sales Data Standards for Valuation Review
HB 124 clarifies that county auditors determine which property sales qualify for statewide ratio studies, subject to state oversight. This improves the reliability and fairness of valuation testing across Ohio but does not change tax rates or voter-approved millage.

Bottom Line for Homeowners
Ohio’s recent property tax legislation does not eliminate property taxes or undo voter-approved levies. Instead, these reforms:

• Limit certain automatic growth mechanisms
• Tie specific safeguards to inflation
• Improve consistency and transparency statewide
• Strengthen valuation practices using better sales data
• Likely to result in additional tax levies on the ballot to provide the same level of service

The Athens County Auditor’s Office is providing educational resources so homeowners can better understand these changes in one place. Additional bill summaries and explanations are available here:

• House Bill 124
• House Bill 129
• House Bill 186
• House Bill 335