Disclaimer: This article is for informational purposes only and does not constitute legal advice.

Understanding Ownership Rights When Paying Property Taxes in Ohio

Detailed Answer

Under Ohio law, simply paying another person’s property taxes does not give you any legal ownership interest in the property. Ownership interest arises from deeds, court decrees, or by operation of law through tax foreclosure or adverse possession. Below are the main pathways:

1. Tax Lien Certificate Purchase

The county treasurer may auction tax lien certificates for delinquent taxes under Ohio Rev. Code § 323.13. Purchasing a tax lien certificate gives you a lien on the owner’s property, not title. The owner can redeem the lien by paying the delinquent taxes plus interest and fees during the statutory redemption period. If the owner fails to redeem, the certificate holder may initiate foreclosure proceedings under Ohio Rev. Code § 323.21 and eventually obtain a tax deed.

2. Tax Foreclosure Deed

If the certificate holder follows the foreclosure process correctly, they can receive a tax deed pursuant to Ohio Rev. Code § 5721.19. This deed conveys title to the certificate holder, subject to statutory notice requirements and redemption rights.

3. Adverse Possession

Under Ohio Rev. Code § 2305.04, a person can acquire title by adverse possession if they occupy the property continuously, openly, notoriously, exclusively, and hostilely for at least 21 years. Merely paying taxes is insufficient; you must meet all elements of adverse possession.

4. Express Agreement or Equitable Lien

If you and the property owner enter into a written agreement assigning you an ownership interest or equitable lien in exchange for paying taxes, that agreement governs your rights. Without a written agreement, payment alone creates no interest.

Helpful Hints

• Obtain a copy of the deed from the county recorder’s office to confirm current ownership.
• Keep detailed records of all tax payments and related communications.
• Review county treasurer procedures for tax lien certificate sales and redemptions.
• Track statutory deadlines for redemption and foreclosure under Ohio Rev. Code chapters 323 and 5721.
• Ensure all agreements with the owner are in writing and properly recorded.
• Consider consulting a licensed Ohio attorney before pursuing tax-related interests or adverse possession claims.