Ohio Board of Revision Explained

To file a complaint, you need to submit the appropriate form to your county's Board of Revision with the property's parcel number, the current assessed value, and the value you believe is correct. EPTA handles the entire filing process on your behalf across Ohio, including Franklin County and the Columbus metro area. Start with a free review to see if your property qualifies for a reduction.

The deadline to file a DTE Form 1 complaint with the Ohio Board of Revision is March 31 of the tax year following the reassessment — and that cutoff is jurisdictional, meaning the BOR has no authority to hear a late complaint regardless of the evidence. Most counties require physical receipt of the form by close of business on March 31, so relying on a last-day postmark is risky; we recommend filing at least a week before the deadline. If you miss the window, you lose the entire tax year and your next opportunity does not open until January 1 of the following year, which can cost tens of thousands on a commercial asset. Counties with large commercial inventories like Franklin County and Cuyahoga County process a high volume of filings in late March, so early submission also avoids last-minute administrative errors. See all property tax deadlines for Ohio, Michigan, and Indiana, and review our full Ohio property tax complaint deadlines for 2026 before filing.

At a BOR hearing, you or your representative present evidence supporting a lower assessed value — typically comparable sales data, income and expense statements, rent rolls, an independent appraisal, and photographic documentation of condition issues. The hearing is relatively informal compared to a court proceeding, but the burden of proof is on the taxpayer, and the panel will expect a specific opinion of value tied to the tax lien date rather than a general complaint about high taxes. The county auditor's representative typically attends and may offer contrary evidence or challenge your comparables, so preparation matters. After the hearing the BOR issues a written decision, which can be accepted or appealed to the state-level Ohio Board of Tax Appeals within 30 days if the reduction is insufficient. Learn more about the appeal process and what evidence to prepare.

Yes. If the Board of Revision's decision is unfavorable or the reduction is insufficient, you have exactly 30 days from the date of the BOR decision to file a notice of appeal with the Ohio Board of Tax Appeals. The BTA conducts a de novo review, meaning it considers the case fresh rather than deferring to what the BOR decided — you can introduce updated appraisals, new comparable sales, and arguments that were not fully developed at the county level. Unlike the informal BOR, BTA hearings follow formal rules of evidence, testimony is taken under oath, and LLCs and corporations must be represented by licensed counsel. If the BTA decision is still unfavorable, an additional appeal to the Ohio Supreme Court on questions of law is available within another 30 days. EPTA and our Ohio counsel represent property owners at both the BOR and BTA levels so the evidentiary record stays consistent from the initial complaint through the final decision.

DTE Form 1 is the official "Complaint Against the Valuation of Real Property" — the only form that initiates a county board of revision appeals case in Ohio. You can obtain it from your county auditor's office or download it from most county auditor websites. The form requires the parcel number, property owner name, current assessed value, your opinion of value, and the reason for the complaint. EPTA prepares and files DTE Form 1 on your behalf as part of our full appeal process.

Generally, no. Ohio's triennial rule limits property owners to one BOR complaint per property per three-year reappraisal cycle. The exceptions are a sale of the property, new construction, casualty damage, or a documented change in occupancy — any of which reopens the right to file. CAUV-specific disputes (denials, removals, or recoupment under ORC 5713.34) are handled on the same DTE Form 1 with the same March 31 deadline, so see our Ohio CAUV guide if you're challenging an agricultural valuation. This is why filing a strong, well-documented complaint the first time matters so much. Learn more about Ohio property tax appeals and how the triennial cycle affects your timing.

You lose that tax year entirely. The March 31 deadline is jurisdictional, meaning the BOR has no authority to hear a late complaint regardless of the merits. Your next filing window opens January 1 of the following year. Because an over-assessed property compounds year after year, missing even one cycle can cost tens of thousands on a commercial asset. Check all upcoming property tax deadlines so you never lose another year.

Individual owners are not legally required to have a lawyer at the BOR — but LLCs, corporations, and most trusts are usually expected to appear through counsel or a corporate officer with written authorization, and signing DTE Form 1 through the wrong person has invalidated thousands of otherwise meritorious complaints on jurisdictional grounds. Even where self-representation is allowed, having experienced representation significantly improves your chances of success: the BOR process involves procedural requirements, evidence standards, and negotiation opportunities that an experienced representative can navigate more effectively, and the county auditor's office is experienced at defending contested assessments. Professional representation also preserves the evidentiary record you will need if the case escalates to the Board of Tax Appeals — the BTA reviews the BOR record on further appeal, so a thin or incorrectly built record at the county stage haunts the case for years. EPTA's contingency structure means there is no upfront cost to bring professional counsel into your case. Get a free review to discuss your options with EPTA.