**Legal Disclaimer: The information provided on this page or by the staff of the Auditor’s Office is not intended to be a substitute for legal advice, please see an attorney for help with any legal questions.**
Board of Revision
The Board of Revision, or BOR, is established by Ohio Law. The BOR has three members: the Auditor, Treasurer, and Commissioners. Each may designate a representative to sit on the BOR. The BOR has authority to hear Property Valuation Complaints (DTE 1, 1M, or 2), Homestead Exemption and Owner-Occupancy Reduction Complaints (DTE 106B), and are involved in the Application for the Remission of Real Property and Manufactured Home Late-Payment Penalties (DTE 23A) process. The most common complaint that the BOR receives is the Property Valuation Complaints. Please keep in mind that the BOR only deals with property values, not the tax dollars you pay. In any complaint process the BOR handles, the burden of proof is on the complainant.
Please note: The 2024 Property Tax Year filing season begins January 2nd, 2025. The deadline for filing is March 31st, 2025.
Property Valuation Complaint Process
Property valuation complaints are initially filed with the County Auditor, in their capacity as Secretary to the Board of Revision, during the filing period each year. Complaint forms can be obtained from our website, in person at the Auditor’s Office, or by calling 330-675-2420. They may be filed in person, by mail (regular or certified) or other delivery services, by e-mail, or by fax.
Once a complaint has been filed, it is reviewed by the Auditor’s Office to determine if a formal hearing on the merits of the complaint will be required. Not all complaints will have formal hearings, some may receive proposal offers of value after the submitted evidence is reviewed, if warranted. This offer may or may not match the submitted opinion of value. Complainants may accept or reject this proposal offer. If rejected, the case moves forward with a formal hearing scheduled before the BOR. If accepted, the proposal will be submitted to the BOR for formal approval and a decision will be issued.
Once the hearing is held, a decision will be formally made after the case is reviewed. This process can be lengthy. The BOR adjusts procedure depending on the volume of cases each year. In years with a higher volume of cases, decisions may take longer. The decisions issued by the BOR can be appealed to the Court of Common Pleas or the Board of Tax Appeals (“BTA”). More information on appealing a decision can be found in the "Appealing Board of Revision Decisions" section of this page.
Complaint Forms
The filing of a complaint DTE Form 1 is an initiation of a legal proceeding. Please read the instructions on the back of the form. Be sure to fill out the form in its entirety. If you have any questions regarding the filing of a complaint, please consult your attorney. It is unlawful for Auditor employees to give legal advice.
To assist our office with processing the complaints as efficiently as possible, it is paramount that you clearly state your name and relationship to the property, clearly identify the parcel which is the subject of the complaint, along with your opinion of value. Please provide the current contact information of the complainant to ensure that notices or communications from the BOR are properly received. Update this information if it changes after filing.
If you fill out the form by hand, it will need to be notarized. If you fill out the form electronically on your computer and email it to us, it does not need to be notarized. We highly encourage the use of electronic submissions via email.
BOR forms can be emailed to: BOR@co.trumbull.oh.us
Evidence Submission
The BOR has the authority to increase, decrease, or make no change to the value of property included in a complaint. The decision will be based on the evidence submitted. The burden of proof is on the complainant and the complainant is responsible for determining what evidence they will use to support their opinion of value.
It is encouraged to supply the BOR with any documentation/information/evidence that you feel is relevant to your property’s value. Only an attorney can advise you on what type of evidence may be most successful for your individual case, however, common types of evidence submitted to the BOR are:
- Independent fee appraisal by a licensed appraiser
- Interior and exterior photos
- Repair estimates
- If the property has recently been sold, the settlement statement and purchase agreement
- If the property is income producing, income and expense statements
- If the property is newly constructed (within the last 5 years), proof of construction costs
The BOR prefers evidence to be submitted with the complaint, when possible. If there is a delay in the submission of evidence, it can lengthen the time it takes to complete your case. If evidence is not available to the BOR with enough time to review before the scheduled hearing, it may result in an additional hearing being required at the BOR’s discretion. The time required for review varies depending on the complexity of the evidence, minimum of seven (7) days prior to the hearing date, more if the information is more complex or lengthy. The BOR will accept evidence until the decision is issued on the case, however, the later the BOR receives evidence, the longer the case will take.
If evidence is presented during the hearing, be prepared to leave it with the BOR or bring copies to leave. All evidence must be made part of the record. If you need original documentation returned, please make sure to inform the BOR and documents will be returned once made part of the record. Evidence still on electronic equipment, such as a camera or phone, cannot be submitted during the hearing. You must bring printed copies or email them to the BOR. Otherwise, it may not be considered in your case.
Hearing Procedures & Notification
You will be notified by either certified mail OR email & regular mail not less than ten (10) days in advance of the date and time of your hearing.
Hearings are scheduled at the BOR’s discretion. They are conducted in the IT Training room on the 3rd floor of the Administration building. All hearings are video recorded. You may choose to attend your hearing in person, or by phone or video through the WebEx software. If you do not provide an email, you will only receive a paper hearing notice with information on in-person attendance. If you would prefer to attend by video, an email would be required. If you would like to attend by telephone, please contact our office if you are unable to provide an email. If an email is provided, you will receive an email notice from our Webex software with the details of hearing and directions on how to attend virtually and you will receive a paper notice by regular mail with information on in person attendance.
Requests for continuance of your hearing must be submitted to the BOR in writing, good cause must be shown for the BOR to grant the continuance. Continuances will be limited to one per complainant and will be determined on a case-by-case basis.
Counter Complaints
A board of education may file a counter-complaint within 30 days of the original complaint’s filing date, as received by the Auditor. Any other person may file a counter-complaint within 30 days of receiving notice from the Auditor, as described in Section 5715.19 (B) of the Ohio Revised Code.
Homestead Exemption and Owner-Occupancy Reduction Complaint
The BOR is also responsible for receiving and hearing complaints with regard to Homestead Exemption and Owner-Occupancy Reduction Complaints. If you have a complaint on either of these, you may use this form: DTE 106B Homestead Exemption and Owner-Occupancy Reduction Complaint.
Remission of Late-Payment Penalties (DTE 23A)
The BOR reviews applications for remission of late-payment penalties only if the Auditor is unable to grant them because one of the first five exception options does not apply. The BOR can consider the sixth option in addition to the first five. Notice is not given until the process is completed. This form must initially be completed by the taxpayer and submitted to the Treasurer’s Office. The process is completed without further action from the taxpayer once the form is filed. Please provide any relevant documentation (as indicated on the form) otherwise your request may not be granted.
Appealing Board of Revision Decisions
If you do not agree with the decision issued by the Board, it can be appealed. You have 30 days from the date of the decision letter to file the proper notice of appeal with either the Ohio Board of Tax Appeals or the Court of Common Pleas. Please note that you must also file a copy of the notice of appeal with the Board of Revision. For more information on the appeals process, visit the Board of Tax Appeals website at www.bta.ohio.gov or consult your attorney.
Frequently Asked Questions
Under Ohio Law, if the market value being contested exceeds $50,000 market value (or $17,500 assessed), the Board of Education could file a counter complaint. Historically, the BOE does not file a counter complaint for residential, owner-occupied homes.
Ohio Law also allows for the filing of an original complaint by a district’s Board of Education if certain conditions are met. There must be an arm’s length sale that occurs before the tax lien date and the sale price must exceed the value appearing on the tax list by ten percent and the filing threshold determined by the State, currently set at $554,000 for tax year 2024.
Property taxes are still due and the responsibility of the property owner during the course of a complaint. If you wish to use the tender pay option, please refer to the directions on the complaint form. Be aware that penalties and interest may still be charged when using the tender pay option. The Auditor’s office cannot calculate the tender pay amount for you.
It is encouraged to pay your property taxes in full while your complaint is pending to avoid any possible penalties or interest. If the BOR does reduce your value and an overpayment is created, that money is returned to you in the form of a credit on your next bill or a refund, if applicable.