Board of Revision (BOR)

The Board of Revision includes the County Auditor, the County Treasurer, and the Chairman of the County Board of Commissioners.

Taxpayers may petition the Board of Revision to seek a review of their Real Property Valuation. To file a "Complaint Against The Valuation of Real Property" the property owner or their agent must file a DTE 1 form with the County Auditor between January 1st and March 31st. After the Board reviews these filing the Taxpayers will be notified of the Board's decision regarding their decision, or scheduled for a formal hearing for a more detailed review. If the filer isn't happy with the result, they can file with the Ohio Department Of Tax Equalization or the Court of Common Pleas. 

In addition, local boards of education are eligible to file counter-complaints against taxpayer complaints as well as file original complaints for value increases.

2024 Filings (Tax Year 2023)