Tax valuation is not an exact science. Due to limited time and resources, broad appraisals are made by the county auditor when determining the value of property. If you are assuming the county’s valuation of your property is correct, you could be paying more than your fair share of property taxes. You should know the true value of your property and contest the county’s value if it is wrong.

Appealing Property Taxes in Ohio

Property values can be challenged by filing a “Complaint Against Valuation” with the local county Board of Revision (BOR). The same complaint form is used statewide. These forms need to be filled out carefully and correctly because incorrect or missing information can be a cause for dismissal of the Complaint. Because Ohio pays property taxes one year in arrears, meaning for periods of time that have already passed, the BOR will be looking back in time to the previous year when determining property value.

All Complaints must be filed with the BOR by March 31. If you miss the deadline, you must file the following year. When appealing the valuation of your property, you must be able to prove your property’s fair market value. This is done by submitting probative evidence of value. Evidence typically includes comparable sales in the area, proof of a recent, arm’s length sale (sale between two or more unrelated and unaffiliated parties), or an independent appraisal conducted by a qualified appraiser.

Following the filing of the Complaint, a hearing will be scheduled. The hearings typically take place during the summer and fall months and only last about 15 to 30 minutes. The hearing is conducted in front of a panel comprised of the county auditor, county treasurer and the president of the Board of County Commissioners (or their appointees). Your local school district may also send a representative to contest your Complaint, since the school district receives a portion of property taxes. However, this is only likely to occur if you are requesting a reduction in value of at least $50,000.  A decision is typically made within two to four weeks after the hearing. You can file an appeal can with the Ohio Board of Tax Appeals or the local County Common Pleas Court if you do not agree with the BOR’s decision.

Please contact Richter Law if the county has recently increased the value of your property or you feel that you are paying too much for property taxes. We can help you determine whether you should file an appeal with the Board of Revision and provide representation during the process.