What is the Board of Revision
The Board of Revision consists of three members; the County Auditor, the County Treasurer and one County Commissioner, selected by the board of county commissioners. The Board of Revision has a few functions, the most common is to determine the true market value of property. Please keep in mind, the board does not deal with taxes or tax rates for your property.
The Complaint and Hearing process
Once a complaint is filed, a case is created and the appeal process begins. Every complaint is reviewed and evidence submitted is evaluated. Based on evidence submitted, a preliminary review may be completed and a value recommendation made to the board of revision-if the board accepts an offer letter to settle the case prior to scheduling a hearing will be sent. If you accept the offer, the changes will be made and the board’s decision is complete. If the offer is declined, a hearing will be scheduled with the board. This only applies if there is sufficient evidence for the Auditor’s Office to review (i.e., sale documents, current appraisal…).
The Board of Revision can raise, as well as lower your 100% market, appraised value of your property. Be advised, that by Ohio law the burden of proof to establish that value is on the property owner. If you are scheduled for a hearing with the Board of Revision, the hearing is a quasi-judicial process. Which means a record of the meeting will be made and any party testifying will be sworn in. You will be notified of your hearing date, time, and location at least twenty (20) days prior to such scheduled date. You will be asked to present any and all evidence to the Board and the Board may ask questions of you, or they may ask for additional information, before making a final decision. Once the hearing is complete and the board has rendered their decision, you will receive by certified mail a final appealable decision. The letter will outline what your further appeal rights are if you disagree with the decision.
If a continuance is needed for the scheduled date and time of your hearing, you must provide written notice to the Board of Revision immediately at email@example.com. The board generally allows one continuance, for an extenuating circumstance.
If you do not wish to attend your hearing, please provide written notice to the Board of Revision at firstname.lastname@example.org that you are waiving your right to a hearing. In this case, the board will still consider the evidence you provided and render a decision based on such evidence.
To file a complaint form at the County Auditor’s office, with the Board of Revision, you must do so between January 1 and March 31 of the ensuing tax year. Complaint forms and information packets can be found online at https://www.clarkcountyauditor.org/forms-info/, obtained in the Auditor’s Office at 31 N. Limestone Street in the AB Graham Building, or by calling (937) 521-1878. Per Ohio Revised Code 5715.19 complaint forms must be filed with the Auditor’s Office no later than March 31, of the ensuing tax year. If such complaint is filed by mail or certified mail, the date of postmark placed on the sender’s receipt by the postal service shall be treated as the date of filing.
Please read the instructions on the back of the complaint form and the Board of Revision Rules of Practice and Procedure. Please make sure all information is filled in and legible on the complaint form. An incomplete or flawed form may result in a dismissal of your case. The owner of record (deeded owner) as of the date of filing must be on Line 1 of the complaint form. Line 2 and Line 6 must be specific if the filer is other than the owner.
If you have any questions regarding the filing of a complaint the Auditor’s Office may assist in some ways. However, it is unlawful for Auditor’s employees to give legal advice. Generally, the Ohio Revised Code allows only one filing of a complaint in the triennial (3 year) period.
Proving Your Case
The burden of proof is on the complainant, usually the property owner. Failure to meet that burden may result in no change in value or possibly an increase in value. The Board of Revision has the authority to increase, decrease or make no change in the valuation of your property. The Board will determine the fair market value of your property based on the information submitted to them. Ultimately, it is the property owner’s responsibility to prove the Auditor’s value is incorrect. You must have evidence, specific to your property, which proves what the property value is. Specific examples of evidence include, but are not limited to: income and expense statements, a current fee based appraisal (please ensure the appraiser can testify at the hearing with the board), a copy of the sale listing, purchase contract, settlement statement. If there are condition issues with the property, document those issues and provide the evidence of any work that has been completed and work that still needs to be completed, any estimated costs, pictures, etc.