Ohio's sexennial reappraisal and triennial update calendar
dot-reappraisal-calendar · cited by 1 node
Source. Ohio Department of Taxation, Tax Equalization Division, Year of Sexennial
Reappraisal and Triennial Update for Ohio’s 88 Counties, 2024–2029.
Type. Primary source — the division that approves county valuations, publishing its own
schedule for doing so.
Location.
dam.assets.ohio.gov/image/upload/tax.ohio.gov/real_estate/yearofsexennialreappraisalandupdate-2024-2029.pdf.
One page.
What it contains. For each of the six years 2024 through 2029, the counties undergoing a full sexennial reappraisal and the counties undergoing a triennial update. Every county appears exactly twice across the six years, three years apart, alternating between the two.
Why this is here. Because the charge-off was applied to recognized valuation, and this calendar is the whole of what decides a district’s recognized valuation in any given year. See local share charge-off millage for what the corpus previously believed recognized valuation to be, which was a different mechanism.
The property that makes it useful is one the published table does not state: every county has exactly one valuation event in TY2022–TY2024. That falls out of the three-year cadence, and it means a four-year window of Table SD-1 gives each district one reappraisal and two quiet years — enough to separate a revaluation from ordinary growth without any second source.
How the pre-2024 years are derived. The table starts at 2024 and the corpus needs TY2022 and TY2023. They are derived rather than retrieved, and exactly: the cycle is reappraisal, update three years later, reappraisal three years after that, so a county listed for reappraisal in 2026 updated in 2023, and one listed for update in 2025 was reappraised in 2022. The published table validates the rule on its own face — its 2024 reappraisal counties are precisely its 2027 update counties.
Not committed as a fixture. No PDF text extractor exists in this workspace and 88 rows do not
justify growing one. The calendar is carried as constants in
regime_diff::recognized_valuation::CYCLE,
on the same grounds as the charge-off rate series: a small, stable, citable table is a parameter
rather than a data file.
And it is checked against data that would expose a transcription error. A hand-typed table invites a typo, so the test does not read the transcription back to itself. It takes each county’s real property value from Table SD-1 across four tax years and asserts the largest year-over-year jump falls in the year the calendar names. All 88 pass, against a median event-year jump of 28.6% and a median quiet year of 1.5% — a misassigned county cannot hide behind a gap that wide.
Vintage risk. The schedule is republished each cycle, and a county can be moved by the Tax Commissioner. The digest manifest is not the detector here, because the file is not fetched into the cache; the empirical test is, and it will fail loudly if the calendar and the abstract stop agreeing.