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Destroyed and Damaged Buildings

O.R.C. Section 319.38

If your property has been damaged or destroyed, you may be eligible for a property value reduction. An Application for Valuation Deduction for Destroyed or Damaged Real Property - DTE Form 26 must be filed by December 31 for property damaged or destroyed in the first nine months of the year. For property damaged or destroyed in the last three months of the year, the filing deadline is January 31 of the following year. Any deduction from value approved will affect the tax bills due the following year. The amount of the deduction equals a percentage of the reduction in value caused by the damage or destruction. That percentage is determined by the calendar quarter in which the damage occurred: 100% January - March; 75% April - June; 50% July - September; 25% October - December.