OH · #7 by population

Buying a home in Ohio

Costs and rules that are specific to Ohio. Main city: Columbus.

In short

Ohio taxes property sales through its conveyance fee, requires an attorney for part of the closing and requires a seller disclosure form. It forecloses through the courts and is not a community property state. Deadline to appeal a property tax assessment: complaint filed between August 25, 2026 and March 31, 2027 for tax year 2026; 30 days to appeal the board's decision.

Calculate for Ohio

If you buy

Ohio state transfer tax

Conveyance fee (collected by the county auditor): Franklin County: $3 per $1,000 of price, of which $1 is the state share and $2 is the county share; $1 per $1,000 if the seller receives the homestead exemption. Change the price: the amount is recalculated instantly.

Price$239,800
State transfer tax$239.80
Share of the price0.1% of the price
Who paysSet by the purchase contract

Default price: the Ohio median value of owner-occupied homes, $239,800 (Census ACS 2024). Rule: State share only: round the sale amount up to the nearest $100, then $1 per $1,000 ($0.10 per $100). Franklin County adds $2 per $1,000 set by the county commissioners (waived if the grantor has the homestead exemption), a $3 minimum conveyance fee and a $0.50 transfer tax on every non-exempt transfer. Plus, in Franklin County, which includes Columbus, $2 per $1,000 set by the county commissioners (waived if the seller has the homestead exemption) and a $0.50 transfer tax (Franklin County Auditor). Who pays: The sources do not say who must pay; the contract controls. The reduced homestead rate refers to the grantor (seller), which points to the seller as the party charged. Not included: other county and city transfer taxes, recording fees, title insurance and lender charges. Ohio transfer tax guide · all 50 states.

If you sell

Capital gain and the federal tax on it

Same federal rule in every state: Section 121 of the Internal Revenue Code excludes up to $250,000 of gain on a main home ($500,000 for a married couple filing jointly).

Capital gain$350,000
Section 121 exclusion$250,000 (limit $250,000)
Taxable gain$100,000
Type of gainLong-term (owned over 1 year), 15% chosen
Federal tax on the gain$15,000

Section 121 excludes $250,000; the rest is taxable.

Gain = sale price minus your adjusted basis (purchase price, buying costs and improvements); selling expenses reduce it (IRS Publication 523). Long-term rates for sales in 2026, by taxable income including the gain (IRS Rev. Proc. 2025-32, section 4.03): 0% up to $49,450 single or $98,900 married filing jointly, 15% up to $545,500 single or $613,700 jointly, 20% above. Not included: Ohio state income tax on the gain (not computed), the net investment income tax, depreciation recapture on a rental or home office, and the reduced exclusion for an early sale. Agent commissions are negotiated and never set by law. Capital gains on a home sale.

Ohio in short

Is there a real estate transfer tax in Ohio?

Ohio does not call it a transfer tax. Counties collect a conveyance fee when a deed is presented to the auditor.

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How much is the state transfer tax on a $239,800 home in Ohio?

On $239,800, the median value of owner-occupied homes in Ohio (Census ACS 2024), the state conveyance fee comes to $239.80 (Franklin County: $3 per $1,000 of price, of which $1 is the state share and $2 is the county share). County and city taxes are not included.

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What closing costs does Ohio law set?

Ohio has no official typical closing-cost total. In Franklin County the deed carries a conveyance fee of $3 per $1,000 of price plus a $0.50 transfer tax, and the Recorder charges $34 for the first two pages and $8 per extra page.

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How is property tax calculated in Ohio?

Ohio taxes 35% of a home's market value. In the City of Columbus tax district the Franklin County Auditor's 2025 file shows a 49.78-mill effective residential rate (115.89 mills full rate).

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What is the deadline to appeal a property tax assessment in Ohio?

In Ohio (Franklin County), file a complaint with the Board of Revision between August 25, 2026 and March 31, 2027 for tax year 2026, and if you disagree with the decision you have 30 days to appeal.

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Do you need a real estate attorney to close in Ohio?

None of the Ohio statutes read requires a buyer or seller to hire a real estate attorney, but the Supreme Court of Ohio treats drafting a deed for someone else as the practice of law (Ohio State Bar Assn. v.

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What must a home seller disclose in Ohio?

An Ohio seller of a one- to four-unit home must complete the Ohio Department of Commerce Residential Property Disclosure Form and deliver it to the buyer (R.C. 5302.30). If the buyer first gets the form after signing the contract, the buyer has 3 business days to rescind in writing.

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How does foreclosure work in Ohio?

Ohio foreclosures go through a court: a homeowner served with a foreclosure case has 28 days to file an answer, and the Ohio Attorney General says the process can take anywhere from six to 18 months or longer. The owner can redeem the property until the court confirms the sale.

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What first-time home buyer programs does Ohio offer?

In Ohio, the Ohio Housing Finance Agency (OHFA) offers down payment assistance worth 3% of the purchase price on conventional loans and 3.5% on FHA, VA and USDA loans, forgiven after seven years.

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How much tax when you sell a home in Ohio?

The federal rule is the same in Ohio as in every state: if you owned and lived in the home as your main home for at least 2 of the last 5 years, the first $250,000 of gain is excluded, $500,000 for a married couple filing jointly (Section 121, IRS Publication 523). Bought $400,000, sold $750,000: a single owner has $100,000 of taxable gain, $15,000 of federal tax at the 15% long-term rate; a couple filing jointly owes nothing. Ohio income tax on the gain is not computed here.

Capital gains on a home sale

Ohio guides

Columbus

Buying a home in Columbus, Ohio

Professionals in Ohio

All states · Federal guides