Board of Revision (BOR)
Hamilton County Auditor
Hamilton County Commissioner
|Robert A. Goering|
Hamilton County Treasurer
CONTESTING YOUR PROPERTY VALUE
Any owner of property in Hamilton County may contest a property value by filing a complaint with the Hamilton County Board of Revision. Board decisions are based on property values NOT tax dollars.
To file a complaint, please complete DTE Form 1 or DTE Form 1(Manufactured Home) and submit between January 1 and March 31, 2019 (post-marked no later than March 31st). A complaint initiates a legal proceeding before the Board. For more information, please read the instructions or consult an attorney. Auditor employees cannot provide legal advice.
PROVING YOUR CASE
The burden of proof falls on the complainant to justify a change in value.
It is important to submit evidence timely and as far in advance of your hearing as possible, (at least 10 days prior to the hearing). Allowing the Board members to review information and evidence in your case prior to your hearing is to your advantage as hearings are approximately 15 minutes long. In some instances, the Board may conclude based on its review of submitted evidence that your requested value is justified and therefore your presence is not required. Please note that if your evidence is submitted to the Board fewer than 10 days prior to the hearing, the evidence may not be considered. Also note that the Board is not permitted to accept evidence submitted on disc or evidence contained on cell phones. Hard copy evidence must be submitted.
Insufficient proof may result in no valuation change. The Board weighs all evidence in determining fair market value, including but not limited to:
- If the property was recently sold, supporting documentation such as the closing statement and purchase contract;
- Independent fee appraisals;
- Cost estimates to repair deficiencies in your property or
- If the property produces income, expense and income statements.
The Board will NOT consider the following in its decision:
- A percentage of increase in the taxpayerís taxes or valuation; and
- The difference between the complainantís Auditor valuation and a nearby propertyís valuation.
The Board notifies a complainant no less than 10 days prior to the date of the hearing, if one is required. If a party seeks a continuance, please contact the Clerk of the Board immediately. When good cause is shown, the Board may grant a request to continue hearings.
FREQUENTLY ASKED QUESTIONS
- What if I donít agree with the BORís decision?
- Under Ohio law, you may appeal any decision by filing the proper notice of appeal. A party may appeal to either the Board of Tax Appeals or Court of Common Pleas.
- Board of Tax Appeals: http://bta.ohio.gov/FAQ or 614-466-6700
- Court of Common Pleas: 513-946-5635
- If I get a reduction in value, how do I get a refund or credit?
- All decisions are held for 30 days pending an appeal. Once that time has expired, the Board will adjust the records and issue a refund or credit.
- Does a BOR value decision carry forward?
- In many cases, the decision will carry forward until the next triennial. But ultimately itís the Auditorís discretion.
- Why do some cases involve the districtís Board of Education?
- If the market value sought exceeds $50,000 market value (or $17,500 assessed), Ohio law requires the BOR to notify the Board of Education for that taxing district.
- How far back in time can a BOR decision go?
- January 1st of the filing year.
- What can I expect at a BOR hearing?
- Please go to this link Presenting Your Case for more information.
- Do I need an attorney to file a BOR complaint?
- No, but we encourage all parties to seek legal counsel if they have questions regarding the process.
- How can I check the status of my case?
- From this website go to Property Search to look up your parcel with a property
- Then click on the Board of Revision view along the right side and information is populated as hearing dates, decisions and resolving occurs.