Board of Revision
How to File a Complaint with the Board of Revision (Complaints Against Valuation should be mailed to 301 N Main St., Lima, OH 45801)
Role of the Board of Revision
Taxpayers may petition the Board of Revision (BOR) to review their Real Property Valuation (both residential and commercial). The Ohio Department of Taxation provides that the Complaint against Valuation must be filed with the County Auditor between January 1 and March 31. If you intend to file a Complaint against Valuation, it must be received within that timeframe or by law the value can not be reviewed for the current tax year. After the Board reviews these petitions the Taxpayer could receive an offer of settlement letter regarding the value of the property. Or the Board may schedule a formal hearing to further review the property value.
Please be aware that public education in the State of Ohio is financed by property taxes. For this reason, local boards of education are able to file counter-complaints against taxpayer value complaints. The local boards of education are able to file original complaints for value increases as well.
Members of the Board of Revision
Rachael S. Gilroy, Auditor – Secretary of Board
Krista Bohn, Treasurer – Vice Chair
Cory Noonan, Commissioners – Chair
How to File a Complaint with the Board of Revision
To file a complaint with the Board of Revision, please complete the Complaint of Valuation form and return it to the Auditor’s Office between January 1 and March 31. Please review the policies and procedures regarding the Board of Revision.
Common Requests from Taxpayers
Just lower my value...
With the downturn in the housing market, many property owners believe that all values should be lowered by 30%. However, this is not legally possible. The Auditor’s Office is an arm of the state and works closely with the Department of Taxation. The State sets a schedule where each county is appraised every 6 years and performs an update in the 3rd year. This is the only time that values can legally change. The exception is if there is new construction on the property, if there was a demolition on the property or if a Board of Revision case is filed.
Allen County was reappraised in tax year 2015 (payable 2016) and will be performing an update in tax year 2018 (payable 2019). During the reappraisal, each parcel is visited to ensure that the record of the property is accurate. The value of the property is then established by comparable sales. During the update, each parcel is not visited; comparable sales are evaluated to establish value.
Just reduce my taxes...
In this situation, the taxpayer agrees with the value of the property. However, the taxpayer would like a reduction in taxes.
The Board of Revision does not discuss taxes, only value. The Board strictly reviews value and makes adjustments to value based on changes in structure, comparable sales, and/or submitted appraisals.
Taxes are calculated on 35% of value multiplied by the tax rate. Tax rates are established by the voters when levies are passed.
If the Board of Revision lowers a value, taxes could be reduced for the year the hearing was held. The following year, taxes will change based on the total valuations of the community and any new levies. Please review the Calculating Real Estate Taxes page for additional information regarding real estate taxes and how they are calculated.
There are programs available that may help reduce homeowners’ taxes. Please review the Tax Reductions page for additional information.
Examples of What You Can do to Help the Auditor's Office Establish Proper Value for Your Property
- Bring additional proof such as: an appraisal, pictures, contractor estimates, home inspector’s reports, etc. Or, anything that you feel will assist the appraiser in making a decision.
- Bank appraisals and realtor market analysis can be considered. However, these determine value using different methods; therefore the values could differ significantly.
- Bring well-labeled pictures of your home (interior and/or exterior) to show the disrepair of your home.
- Verify that we have the correct information: number of rooms, bathrooms, square feet, etc. by downloading the following form, filling it out, and e-mailing it to email@example.com – Update dwelling information.
- Bring us the addresses of the sales that you have used to compare with your home.
- Review your valuations on the Auditor’s website.
- Review the county valuation process at Your Home.Your Value.