How do I file with the Board of Revision?
To initiate an appeal, property owners must fill out a complaint form. On the form, complainants must indicate their desired value and briefly state their rationale for the change. Complaints can be filed between January 1 and March 31.
Once a hearing is scheduled, 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 be used as evidence to help demonstrate market value:
- A record of an open market sale of the property from the last three years
- A recently completed independent appraisal
- A list of recent sales of nearby similar properties. 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 an issue on the property
- Lists of the county's assessed value of similar properties
- Descriptions of the upkeep conditions of surrounding properties
- General neighborhood concerns
- Disagreements about tax rates or amounts due
What should I expect on hearing day?
Due to the COVID-19 health emergency, all 2021 hearings will be held via Zoom video conferencing or telephone. 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.
For hearings in which the requested decrease in value is more than $50,000, the local school board may choose to file a counter-complaint. In these cases, the school board can present their own evidence during the hearing.
Hearings typically last between 10 and 20 minutes per property. 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 will issue a decision by mail to all parties within 90 days of the hearing. If not satisfied with the decision, complainants have two options to appeal the decision within 30 days.
A complainant or counter complainant may appeal to the Ohio Board of Tax Appeals. BTA Appeal forms may be found online at bta.ohio.gov
Alternatively, a complainant or counter complainant may appeal to the Montgomery County Court of Common Pleas, for a fee, 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.