Skip to content
Ohio 211 home page

Damaged Property Value Reduction | Jefferson County Auditor

Jefferson County Auditor

301 Market Street, 4th Floor, Jefferson County Courthouse, Steubenville, OH 43952

Barrier Free Restrooms|Wheelchair Accessible Building (ramps & main entrance doors).

Eligibility

Serves residents of Jefferson County who sustained damage to their property due to fire, flood, or storm. Under Ohio law, items not covered include landscaping, trees, residential fencing, and personal items such as sofas, chairs, computers, and televisions.

Required documents

Must complete form DTE 26, Application for Valuation Deduction for Destroyed or Damaged Real Property.

Hours

  • Application deadline for damage occurring between January 1st to September 30th is December 31st of the same year.
  • Application deadline for damage occurring between October 1st to December 31st is January 31st of the following year.

Languages

None.

Application process

Call the office or visit the website at www.jeffersoncountyoh.com/downloadable-forms to download an application.

Fees

Any deduction from property value will affect the tax bills mailed in January of the following year. The amount of the deduction equals a percentage of the reduction in value caused by the damage. That percentage is determined by the calendar quarter in which the damage occurred:
  • Damage occurring between January 1st to March 31st: may be eligible for a 100% reduction in property tax equal to the amount of damages.
  • Damage occurring between April 1st to June 30th: may be eligible for a 75% reduction of the amount of damages.
  • Damage occurring between July 31st to September 30th: may be eligible for a 50% reduction of the amount of damages.
  • Damage occurring between October 1st to December 31st: may be eligible for a 25% reduction of the amount of damages.
Example:
  • $100,000 - Original appraised value for current tax year.
  • Damage occurred between April 1st and June 31st = 75% reduction.
  • $ 7,500 - 75% reduction of the $10,000 damage.
  • $ 92,500 - New appraised value f

Service area

Jefferson County, Ohio
Offers a property tax bill adjustment to homeowners who have sustained any property damage or destruction due to fire, flood, storm, or intentional demolition.

Last Verified

05/15/2026

Providing organization

Jefferson County Auditor
Provides a variety of taxpayer services for county residents including home valuation, homestead exemption relief, homebuyer information, weights and measures compliance, dog licenses, and vendors licenses. Will also review general estate tax information, discuss recent law changes, answer basic questions about filing; and is responsible for serving as the paymaster for the county employees.

Data provided by

211 Summit