Delaware County Ohio Property Taxes 2026: What Buyers Need to Know

Line 10 of Ohio's conveyance form, the DTE 100, asks a buyer one yes-or-no question: "Will this property be grantee's principal residence by Jan. 1 of next year?" Just above the checkbox, the form carries a warning that reads like boilerplate:

Failure to complete this application prohibits the owner from receiving this reduction until another proper and timely application is filed.

Line 10 still says the reduction is "2.5% on qualified levies." That figure is out of date. Under House Bill 186, the owner-occupancy credit goes to 5.7% for tax year 2026 and keeps rising every year after that. A buyer closing in Delaware County this fall is signing a form whose wording hasn't caught up with the law. The tax figure on the listing is behind too.

The Credit Behind Line 10 Is Getting Bigger Every Year

Ohio has long given residential owners two state-funded credits, called rollbacks, that come straight off the tax bill. The first is a 10% nonbusiness rollback for one-, two- and three-family homes. The second is a 2.5% owner-occupancy rollback for a primary residence on up to one acre. The state reimburses local governments and schools for both.

HB 186 was signed December 19, 2025, and took effect March 20, 2026. It moves money from one credit to the other. According to the Delaware County Auditor's January 16, 2026 statement, the schedule runs like this:

The Ohio Legislative Service Commission's analysis adds it up. An owner-occupied home's total credit grows from 12.5% to 15.38%. A residential property rented out, or otherwise not used as the owner's primary residence, loses its rollback entirely. Agricultural land keeps the 10% credit.

So by tax year 2029, two identical houses on the same street could have rollbacks of 15.38% and zero, based only on whether the owner lives there. Line 10 is how the county knows which one you are. These credits apply to qualifying levies only. The LSC notes that new levies approved at elections in or after November 2013 aren't included in the rollback calculation.

What Happens When the House Changes Hands

The seller's credit doesn't just pass to the buyer. Under Ohio Revised Code 323.153, the seller keeps an already-approved reduction for that year even after the transfer. A sold parcel, though, is one of the cases that requires the new owner to file a new application.

The process has three parts:

1. At closing. The owner-occupancy application is built into the DTE 100 conveyance form as line 10.
2. If line 10 was missed. The Delaware County Auditor's forms page also lists the standalone DTE 105C. The state's DTE 105C sets a December 31 filing deadline. To qualify, you must own the home and live in it as your principal residence on January 1 of the year you're applying for.
3. Looking back. State law allows a late application for the preceding year, but only if it's filed together with the original application.

When the credit was 2.5%, a skipped line cost a little. At 5.7% for tax year 2026, rising to 15.38% by 2029, it costs more each year it stays unfixed. One more detail: the state DTE 105C currently linked from the county site still describes the old 2.5% rate, even though the county's January statement announced the higher credit. The Auditor's office and your title agent can confirm the current mechanics.

The Number on the Listing Comes From an Older Rulebook

Ohio collects property taxes in arrears. A Delaware County listing this fall shows a tax year 2025 bill, paid in 2026. That bill reflects the old rollback split and values from the 2023 reappraisal. Tax year 2026, paid in 2027, is the first year all the new rules apply at once.

Values are moving at the same moment. Delaware County's 2026 triennial update is required by law. Proposed market values are posted now, and the Auditor says sales have kept showing strength since the 2023 reappraisal. The county hasn't published a countywide percentage increase. Final state-certified values are expected in mid-to-late December 2026, and new tax amounts can't be calculated until election results and rates are certified.

Owners can still question a proposed value. The Auditor's 2026 informal review notice sets an October 30, 2026 deadline for online filings. In-person residential reviews are by appointment only at the Delaware County Byxbe Campus, 1610 State Route 521, on remaining dates of October 12, 15–16 and 20–22.

A higher value doesn't raise every part of the bill by the same amount. The 2025 reforms limit how much the update can pass through.

Your Taxing District Decides How Much of the Update Reaches You

After the 2023 reappraisal, the state's 20-mill school floor pulled in more tax in some districts as values rose, without any new levy on the ballot. Auditor George Kaitsa told Delaware Source that this produced about $20 million in additional unvoted property taxes in Delaware County alone.

HB 186 caps that floor growth at inflation. It also added an inflation tax credit, which first appeared on second-half bills for tax year 2025. In Delaware County, that credit went to owners in the Big Walnut, Buckeye Valley and Delaware City school districts. Owners in the Olentangy, Dublin and Westerville districts didn't receive it, because those districts weren't at the 20-mill floor during the 2023 reappraisal. Kaitsa estimated the credit could be around $100 per $100,000 of market value, with final figures coming from the Ohio Department of Taxation.

The list of floor districts will probably change again. HB 129 now counts emergency and substitute levies in the floor calculation. Kaitsa told Delaware Source that Delaware City and Big Walnut "in all likelihood" won't be at the floor in this cycle, while Buckeye Valley likely will be and so would stay limited to inflation-rate increases. These are estimates, not final classifications.

Two other changes apply everywhere. HB 335 caps growth in inside, or unvoted, millage at inflation during an update. And voted levies are still reduced by the tax reduction factor to offset value increases. The Auditor's statement says that for tax year 2026, any increase above inflation will come from levies voters pass in 2026.

The November 3 Ballot Is Where the Rest of the Bill Gets Set

Since the reforms cap unvoted growth, the remaining room for change sits on the ballot. These are estimates per $100,000 of market value from official sample ballots and local reporting:

The developmental disabilities levy failed at the May 5, 2026 primary. Commissioners then put the smaller 1.8-mill measure on the November ballot, according to the Powell Olentangy Journal. The official ballot projects $25,448,490 a year, while Delaware Source reported in June a figure of about $18.1 million. For the mental health levy, the board says its expected effective rate would go from about 0.94 mills to 1.44 mills, as Delaware Source reported.

The fire levy shows how much one taxing district can matter. It covers Berkshire Township, Sunbury, Trenton Township and Galena. Delaware Source estimated the cost after credits at $169.11 per $100,000, up from $81.61. Ballot issues differ by precinct. The county Board of Elections ballot lookup shows the ballot style for each district.

Closing Prorations Use the Old Number

All of this comes back to the closing table. Because Ohio taxes are paid in arrears, sellers usually credit buyers at closing for the unpaid share of taxes from their ownership period, which the buyer will pay later. Ohio Real Title explains the two methods. A short proration covers the seller's share from the start of the current semiannual cycle through closing. A long proration goes back to the start of the previous cycle, adding about six months of tax credit. The purchase contract decides which method applies. One Ohio title company's guide reads the Central Ohio contract form as defaulting to long proration unless short is selected.

Either way, the proration is based on the last available bill. This fall, that's a tax year 2025 bill, calculated before the 2026 update, before the new rollback split, and before the November 3 results.

Frequently Asked Questions

Is Ohio's property tax going away?

Not this year. Organizers of the citizen amendment to abolish property taxes said in June that they hadn't reached their signature goal, so it won't be on the November 2026 ballot, Ohio Capital Journal reported. A separate resolution, House Joint Resolution 7, would exempt owner-occupied homes starting in 2027. It still needs approval from the legislature and then voters.

Can a renewal levy reset to its original rate?

Not anymore. HB 96 eliminated replacement levies, which reset a levy to its original voted rate. The provision survived a Senate veto override on October 1, 2025, as Statehouse News Bureau reported. A renewal keeps collecting at the current reduced rate.

When is the next full reappraisal?

The Auditor says Delaware County's next sexennial reappraisal moves from 2029 to 2030 under the Department of Taxation's new schedule.

If you're buying in Delaware County this fall, the 2027 bill depends on line 10, the taxing district and the November 3 levies, and the proration at closing won't reflect any of them yet. My background in mortgage banking means I build those numbers into the budget conversation before you write an offer. If you'd like help estimating a specific property's tax picture under the new rules, Anthony Rose is happy to walk through it with you. Let's Connect.

This article is general information, not legal, tax or financial advice. Consult a qualified professional about your situation.