Ohio Property Tax Complaints: Dates, Board of Revision

How Ohio Property Tax Complaints Work

Ohio calls an appeal of a property valuation a complaint. You file it with your county auditor, and the county board of revision hears it. The rules are in Ohio Revised Code 5715.19. ORC 5715.19

The Deadline

A complaint is due by March 31 of the tax year following the tax lien date, or by the first-half collection closing date, whichever is later. The statute sets postmark rules for mailed filings. Most Ohio counties show the March 31 date in our county guides, and the live countdown for the counties we cover is in the table above the county list on this page. ORC 5715.19

Some practical consequences:

• Ohio allows only one complaint per interim period unless one of these occurred after the tax lien date for the prior complaint: an arm's-length sale, a casualty loss, a substantial improvement, or a change of at least 15 percent in occupancy with a substantial economic impact. ORC 5715.19

What Happens After You File

The board of revision notifies the complainant, and the owner if someone else filed, of the hearing time and place at least 10 days before the hearing. The board must hear and decide an original complaint within 180 days after the last date complaints may be filed.

Counter-complaints

When a complaint states an amount of overvaluation of at least $17,500 in taxable value, the auditor notifies the affected owners, and other parties such as the school district can file a counter-complaint. Keep that possibility in mind when you decide how much of a reduction to ask for. ORC 5715.19

Give the board your evidence

The board can ask for information or evidence within your knowledge or possession that affects the property. If you fail to provide it, you may be barred from introducing it later on appeal to the Board of Tax Appeals or the court of common pleas, unless you show good cause.

Appeals After the Board of Revision

If you disagree with the board's decision, you can appeal to the Ohio Board of Tax Appeals or to the court of common pleas. A Board of Tax Appeals appeal must be filed within 30 days after the notice of the board of revision's decision is mailed, by filing a notice of appeal with both the Board of Tax Appeals and the county board of revision. ORC 5717.01

What Evidence Works

• A recent arm's-length sale of your property, with the closing statement.
• Sales of comparable homes close to the tax lien date.
• Photos and estimates for condition problems.
• An appraisal as of the tax lien date, if you have one.
• Errors on the auditor's property record, such as wrong square footage.

Homestead and Other Exemptions

Ask your county auditor which homestead and other exemption programs apply to you and what the application dates are. We do not list amounts here, because your auditor's office has the current numbers.

Where Grove Hopper Fits

Grove Hopper is a research tool. We look at your property, flag whether it looks over-valued and prepare your complaint documents. You review, sign and file them yourself with your county auditor. We are not attorneys, accountants or a tax firm. The free check is at the top of this page.

Pick your county below for its auditor, board of revision and next date.