O.R.C. 5715.13-19

Property owners may appeal property valuations through the Warren County Board of Revision (BOR). The Board of Revision consists of three Board members:

• the County Auditor
• the County Treasurer
• the President of the County Commissioners

To appeal a property valuation, a complaint form DTE 1 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.

Valuation complaints must relate to the total fair market value of both land and buildings. The BOR hears complaints on property valuations - not tax dollars. The burden of proof is on the complainant. Failure to meet that burden may result in no change or possibly an increase in value.

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.

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.

BOR Complaint forms can be obtained from the Auditor's office at the address below or on-line by clicking here - DTE Form1.