Board of Revision
Board of Revisions
The BOR is Ohio Law. Please keep in mind, the BOR hears complaints about property values, not the tax dollars you pay. Per Ohio Revised Code, you may contest the value of your property. However, the burden of proof is on the complainant.
The Complaint Process
The current 2024 tax bills reflect the 2023 values determined by the County Auditor as of January 1, 2023. Value changes may occur for a number of reasons. Some common examples are improvements made to the property, updates or repairs made to a structure, addition, demolition, changes in the real estate market, or data corrections made to the property record card. Tax dollars may have changed due to levies added or taken away in the November election, or any other primary or special election. Property owners may ask for valuation changes through the County Board of Revision. The Board of Revision adjusts values - not tax dollars. The Board of Revision has three members: the Auditor, Treasurer, and Commissioners each have one representative to sit on the Board. To contest your valuation, you must file a complaint form with the County Auditor, in his or her capacity as Secretary to the Board of Revision, by April 1, 2024. Complaint forms can be obtained from our website, in-person at the Auditor's Office, or by calling 330-675-2420.
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 form itself, call the Auditor’s Office. 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. Generally, the Ohio Revised Code allows only one filing in a triennial (3-year) period.
You must enter an opinion of value for your property on Section 8. The property value is the basis for your complaint, not taxes. By law, you cannot contest taxes.
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.
Proving Your Case
The burden of proof is on the complainant, usually the property owner. Failure to meet that burden may result in no change in value or possibly an increase in value. The Board of Revision has the authority to increase, decrease or make no change in the valuation of your property. Based on Ohio case law, the Board of Revision will not consider the following items in their decision:
- a tax increase
- the difference between your taxes and your neighbor's taxes
- the difference between your valuation and your neighbor's valuation
- independent fee appraisals by a licensed appraiser
- interior and exterior photos
- repair estimates
- if the property recently sold, the settlement statement and purchase agreement
- if the property is income producing, income and expense statements
Owner of Record
The owner of record (or deeded owner) as of the date of filing must be on Line 1 of the complaint form. Lines 2 and 5 must be specific if the filer is someone other than the owner.
In order to submit multiple parcels on one form, the parcels must be in the same taxing district and have identical ownership. If more than three parcels are included in your complaint, use additional sheets of paper. When in doubt, call the Auditor’s Office.
You will be notified by either certified mail OR email & ordinary mail not less than ten days in advance of the date and time of your hearing. A hearing continuance will only be granted for good cause, and will be determined on a case-by-case basis. If a continuance is needed, please notify the Auditor’s Office as soon as possible. If a continuance is granted, the hearing must be conducted by September 1st of the year the appeal is presented. If September 1st falls on a Saturday, Sunday, or legal holiday, the next business day becomes the last day to have a hearing.
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.