O.R.C. 5715.13-19
Property owners may appeal property valuations through the Clinton County Board of Revision (BOR). The Board of Revision is a quasi-judicial Board of three Board members:
These members may assign designees to hear the cases and make decisions regarding value.
To appeal a property valuation, a complaint form DTE 1 or DTE 1M must be filed with the County Auditor between January 1 and March 31 of the following tax year. The complaint form must be filled out completely and signed by the complainant or attorney for the complainant in the presence of a notary. An incomplete complaint form may result in a dismissal.
The Board of Revision hears complaints on property valuations - not tax dollars.
The burden of proof falls on the complainant to justify a change in value. It is not enough to file a complaint and not provide evidence to back up your requested value. The Board weighs all properly submitted evidence in determining market value.
Documentation of a recent arm's length sale: Closing statements, purchase contract,
Recent independent fee appraisals as of the tax lien date 1/1. Older appraisals and refinance appraisals may be of limited value.
Itemized professional estimates, receipts, or photographs establishing costs for fixing an issue on the property.
For income producing property, expenses and income statements.
A list of recent SALES of nearby similar properties. Comparison of value to neighborhood properties, where there was no sale is not credible evidence.
A realtor’s Comparative Market Analysis of similar, recently sold properties.
Evidence should be submitted WITH your complaint. Additional documentation can be submitted up to 10 days prior to your hearing. Allowing the Board sufficient time to review evidence is to your advantage. Therefore evidence submitted to the Board fewer than 10 days prior to the hearing may not be considered since it cannot be properly reviewed. Insufficient, non-probative evidence, and documentation provided less than 10 days before the hearing may result in no valuation change.
The BOR will notify all parties not less than ten days prior to the hearing of the time and place the complaint will be heard. The complainant should submit any documents supporting the claimed valuation to the BOR prior to the hearing. The BOR may also require the complainant and/or owner to provide additional information with the complaint and may request additional information at the hearing, including purchase and lease agreements, closing statements, appraisal reports, construction cost, rent rolls, detailed income and expense statements, etc.
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.
Occasionally, 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.
All hearings and documents presented to the BOR are of public record. The hearings are recorded. All decisions by the BOR will be made on the record and a decision letter will be mailed or emailed to all parties. The Board of Revision has the authority to increase, decrease or make no change in the valuation of your property.
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 the Clinton County Cour tof Common Pleas within 30 days. Board of Tax Appeals: http://bta.ohio.gov/FAQ or 614-466-6700
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.
In many cases, the decision will carry forward until the next triennial.
January 1st (the tax lien date) of the filing year.
No, but we encourage all parties to seek legal counsel if they have questions regarding evidence or what to submit to prove their case.
