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Board of Revision

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.

Please note: The 2023 Property Tax Year filing season has ended. The Board of Revision will begin accepting 2024 Property Tax Year complaints after the 2024 Values have been certified by the State.

The Complaint Process

The Board of Revision has three members: the Auditor, Treasurer, and Commissioners each have one representative to sit on the Board. Property owners may file for a change in property value through the County Board of Revision. The Board of Revision can only adjust values – not your tax dollars. Valuation complaints are filed with the County Auditor, in their capacity as Secretary to the Board of Revision during the filing period for each tax year. Complaint forms can be obtained from our website, in-person at the Auditor’s Office, or by calling 330-675-2420.

Once a complaint has been filed, it is reviewed by the Auditor's Office and determined if a formal hearing on the complaint will be required. Not all complaints will have formal hearings on the merits, some may receive proposal offers of value after the submitted evidence is reviewed and if the Auditor’s Office determines that evidence is sufficient to warrant an adjustment. Complainants may accept or reject this proposal. If rejected, the case moves forward with a formal hearing scheduled with the Board. If accepted, the proposal will be submitted to the Board for formal approval.

Once a hearing is held, a decision will be formally issued. This process may take several weeks. The decisions issued by the Board may be appealed through the Common Pleas Court or through the BTA. More information on appealing a decision can be found in the “Right to Appeal” section on 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 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.

BOR forms can be emailed to: [email protected]

Completing the Complaint Form

The owner of record (or deeded owner) as of the date of filing must be on Line 1 of the complaint form. If the owner is filing the complaint, leave Lines 2, 3 & 5 blank. Lines 2 and 5 must be specific if the filer is someone other than the owner or the agent of an owner. If you are an agent filing on behalf of the owner, use Line 3 and state your qualification as an agent clearly. For example, if you are the owner of an LLC that owns the subject property you would fill in the section as follows:

Please note the addresses and contact information provided here should be your current contact information. This is where notices will be sent to. If an incorrect mailing or email address is provided, you may not receive important and possibly time-sensitive information on your case. Failure to receive the mailings sent by the Board is not the responsibility of the Board and will not be considered as grounds to reschedule hearings or extend a deadline. The Board has no duty to ensure that you receive what is sent. Update information if it changes after filing.

For 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.

Lines 6 through 9 are to be completed about the subject property. Parcel numbers may be found on your tax bills or on our property search page.

Answer Lines 10 through 14 as it applies to the subject property, not all questions will apply to every property.

Lines 14 and 15 only apply under specific circumstances.

If you have questions on completing the complaint form, please contact our office.

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
The Board will determine the fair market value of your property based on the information submitted to them. The Board can consider:
  • 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

It is encouraged to submit all evidence prior to the hearing date, as the hearings are generally not allotted a long amount of time and the Board may need to have additional questions answered by the Complainant in relation to their evidence on the record during the hearing.

If evidence is presented during the hearing, be prepared to leave it with the Board as it must be made a part of the record. If you need the original documentation back, supply a written request with your submission and after our records are made the documents will be returned to you. The board cannot accept digital evidence during a hearing (such as photos you may take on your phone) if you are unable to provide printed copies of your evidence then you must email it to the Board.

Hearing Notification

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. Requests for a continuance of your scheduled hearing must be submitted in writing to the Board, good cause must be shown for the Board to grant a continuance. Continuances are limited to one per case 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.

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

After the appeal period of 30 days, we will revise the records and provide a refund or credit accordingly.

Typically, the decision will remain in effect until the next triennial, but the final decision rests with the Auditor.

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 $535,000 for tax year 2023.

The decision can apply retroactively to January 1 of the filing year.

As we receive a large volume of complaints annually, we aim to address them in the order received. Each complaint is evaluated on its own merits, and the process can be lengthy.

If the property is deeded to an individual, an attorney is not mandatory. However, for properties deeded to a business entity or a trust, it's strongly recommended to have an attorney represent you. It's always encouraged to have legal representation.

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.