Property Tax Lien Foreclosure History
Why are 2019–2021 cases mostly still active?
Ohio's COVID-19 emergency orders (beginning March 2020) imposed a foreclosure
moratorium that paused most delinquent tax lien proceedings for over a year.
Cases filed before and during the freeze accumulated in county courts and many
are still working toward a final outcome — either a sheriff sale or a dismissal
once the homeowner resolves the debt.
Why does Assessment Ratio have gaps?
The Ohio Department of Taxation only publishes this figure for years
when Carroll County underwent its sexennial reappraisal or
triennial update — not every year in between. A dash means no study
was conducted that year, not that the county was accurately assessed.
Metric 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Treasurer Filed Foreclosures Treasurer Filed Foreclosures
Tax lien foreclosure cases the county Treasurer filed against properties with unpaid property taxes — usually brought by the county Prosecutor on the Treasurer's behalf. Counted from the county's own court records, year by year; the source is linked below this table.
5 3 7 3 1 1 6 6 8 4 6 Tax Ease Ohio Filed Foreclosures Tax Ease Ohio Filed Foreclosures
Foreclosure cases filed by Tax Ease Ohio — a private company that bought delinquent tax liens from the county and then went to court to collect on them. Ohio counties may sell tax liens this way under ORC §§5721.30–5721.43, and once sold it is the investor, not the county, that files the case.
0 0 0 0 0 0 5 0 1 0 0 Lost to Sale Lost to Sale
Cases that ended with the property sold at sheriff's sale — the owner lost the home. This can only be determined by reading each case on the court docket, so a dash means we don't have that breakdown for the year yet, not that the number was zero.
2 3 4 2 1 1 2 4 3 1 4 Dismissed Dismissed
Cases closed without a sheriff's sale — typically because the owner paid off the delinquent taxes or worked out a payment plan. Also read case by case from the docket.
3 0 3 1 0 0 2 2 5 3 1 Pending Pending
Cases filed but not yet resolved by a sheriff's sale, dismissal, or other closure — still working their way through the court system. Where the court publishes a case status we use it directly; otherwise this is that year's filings minus the cases lost to sale and dismissed.
0 0 0 0 0 0 0 0 0 0 1 % Lost % Lost
Lost to Sale divided by Treasurer Filed Foreclosures for the same year, rounded to a whole percent. A case filed one year may not sell until a later one, so read this as that year's rate rather than the eventual fate of that year's exact cases.
40% 100% 57% 67% 100% 100% 33% 67% 38% 25% 67% Median Home Value $112,200 $113,300 $116,700 $123,900 $126,500 $128,400 $142,600 $157,500 $174,500 $183,100 — % Value Change % Value Change
Year-over-year change in the Median Home Value row above, rounded to the nearest whole percent. It is only computed when that year and the one before it both have a value, so it is never carried across a gap in the data.
— 1% 3% 6% 2% 2% 11% 10% 11% 5% — Assessment Ratio Assessment Ratio
How close the county auditor's appraised values are to what homes actually sell for. The Ohio Department of Taxation compares the auditor's appraised value to the real sale price on arm's-length sales and publishes a median ratio for each city and township; this figure combines those into one county number, weighted by each area's number of sales. 100% means appraisals matched sale prices. 75% means the typical home was appraised at about three-quarters of what it sold for; above 100% means the typical home was appraised for more than it sold for. It describes the county as a whole — any individual property can be far off it. (Ohio bills tax on 35% of appraised value; that 35% is fixed by statute and is not what this ratio measures.)
82.6% 87.83% 85.03% 78.87% 90.34% 85.8% 75.49% — — — —
What This Data Means
In 2016 , 100% of Carroll County families who entered
tax lien foreclosure lost their home to a sheriff sale — the highest rate
in our 11-year dataset.
Since 2015, 27 Carroll County families have
permanently lost their homes
to property tax lien foreclosure.
Tax lien foreclosures in Carroll County have increased by 20% since 2015.
Help stop this from happening to more Ohio families — find a petition
signing location near you in Carroll County.
↑ Find a signing location in Carroll County
About this data: Carroll County is a hybrid county: the Carroll County Treasurer filed 50 foreclosure cases directly (under his personal name), and third-party investor Tax Ease Ohio filed 6, 2015–2025. NAR Ohio LLC was checked and found to have filed none. Of the Treasurer's cases, 27 ended in a sheriff's sale and 20 were dismissed. Median home value for 2025 is not available: the Census Bureau's American Community Survey 5-Year Estimates (the source for this row) had not yet published that vintage as of this data's retrieval date. Assessment ratio data is not available for 2022-2025: neither of the Ohio Department of Taxation's sales-ratio studies (SRD04 or the archived PS1&2) covers those year(s) for this county.
Source: Carroll County Common Pleas Court .
These are property tax lien foreclosures only — not mortgage foreclosures.
Assessment ratio: Ohio Department of Taxation, SRD04 — Residential Sales Statistics by Political Subdivision
(2020–present) and PS1&2 — Sales Ratios of Real Property, By Class of Property and County
(2015–2018, archived).
All data is sourced from publicly available government records including
individual county court portals, the U.S. Census Bureau, and the Ohio
Department of Taxation. AxOHTax makes no warranty as to the accuracy of
compiled figures. Users should verify data independently for official
purposes.
