The Board of Revision process allows property owners to appeal their value with county representatives. These discussions often lead to a specific, detailed analysis of individual properties. Under state law, property owners who file a Complaint Against the Valuation of Real Property form have the burden of proof in BOR hearings. Please read the detailed description of the BOR process below so that you are prepared for your upcoming hearing.
What happens after I file?
Once a Complaint Against the Valuation of Real Property is received our office will review the complaint form to determine the difference between the county’s original value and the complainant’s opinion of value.
If a complainant is asking the BOR to change the county’s current value by $50,000 or more, by state law we are required to inform the school district in which the property is located. This notification happens after all complaint forms are received by March 31st. The school district has 30 days to inform the BOR if they will counter file.
If the complainant is asking the BOR to change the county’s current value by less than $50,000, our office can schedule the case for a hearing as soon as possible.
Once a hearing is schedule, all parties involved will receive a hearing notice by certified mail at least two weeks in advance of the hearing.
How do I prepare for the hearing?
During the BOR process, the complainant has the burden of proof. It is the responsibility of the complainant to effectively support their opinion of value. The complainant must provide reliable and credible information, evidence and facts that demonstrate market value.
The following is a list of items that may help demonstrate market value:
- A settlement statement (all pages) from an arms length sale in the last two years
- A recent appraisal completed in the last year
- A list of recent sales of similar properties to yours. Similarities can include age of property, square footage, and location
- A realtor’s Comparative Market Analysis of similar, recently sold properties
- Itemized professional estimates, receipts, or photographs establishing costs for fixing a problem on the property
Our office requires that all evidence be submitted to our office at least seven days prior to the hearing. Evidence may be mailed to our office at 451 W Third St., Dayton, OH 45422, emailed to BOR@mcohio.org, or faxed to 937-496-3202.
What happens at the hearing?
All hearings take place between 8am-4pm on the Third Floor of the County Administration Building. Once the hearing starts, all parties involved will be sworn into record. During the hearing you will have an opportunity to answer questions from the Board as well as explain your case and present your evidence.
Each residential case typically takes 10 minutes and commercial cases take 15 minutes. We encourage everyone to arrive a few minutes prior to their hearing time. If you are filing on more than three parcels, prepare for the hearing to last longer.
We strongly encourage complainants to attend their hearing. If you do not attend, the BOR will rely on the evidence submitted.
What happens after the hearing?
The BOR has 90 days to issue a decision by certified mail to all parties involved. If you are not satisfied with the decision issued, there are two options to appeal.
A complainant or counter complainant may appeal to the Board of Tax Appeals within 30 days of the BOR sending the decision letter. Appeal forms may be found on the BTA website at www.bta.gov
Alternatively, a complainant or counter complainant may appeal to the Montgomery County Court of Common Pleas by calling 937-225-4512.
If the BOR changes your property value the change will be effective as of January 1 of the tax year under appeal. The change in value can result in an adjustment of taxes owed or paid for the tax year under appeal.
The decision made by the BOR will remain in effect until the next countywide value update which occurs every three years, unless your property undergoes new construction or significant damage.