The Complaint Process
Tax bills reflect the values established by the County Auditor as of January 1, of the prior year. Tax dollars may have changed due to levies passed in recent elections. Property owners may ask for valuation changes through the Clark County Board of Revision. The Board of Revision adjusts values not tax dollars. The Board of Revision has three members; the County Auditor, the County Treasurer and the President of the County Commissioners or their designees. To contest your valuation you must file a complaint form at the County Auditor’s office, with the Board of Revision, between January 1 and March 31 of the current year. Complaint forms and information packets can be obtained in the Auditor’s Office at 31 N Limestone at the AB Graham Building or by calling (937) 521-1878.
Please read the instructions on the back of the complaint form and the Board of Revision Rules of Practice and Procedure. An incomplete or flawed form may result in a dismissal. If you have any questions regarding the filing of a complaint please consult your attorney. It is unlawful for Auditor’s employees to give legal advice. Generally, the Ohio Revised Code allows only one filing in a triennial (3 year) period. Please bear in mind that once a complaint form has been filed by the owner or his/her attorney and later withdrawn, it will count as an official filing for this triennial period.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. Based on Ohio case law, the Board of Revision cannot and will not consider the following in their decision:* a percentage of increase in your taxes, and the difference between your valuation and your neighbor’s valuation.
The Board will determine the fair market value of your property based on the information submitted to them: * sales of similar properties, independent fee appraisals, estimates of cost to repair deficiencies in your property, if the property has recently been sold, supporting documentation such as the closing statement and purchase contract, and if the property is income producing, income and expense statements.
The owner of record (or deeded owner) as of the date of filing must be on Line 1 of the complaint form. Line 2 and Line 5 must be specific if the filer is other than the owner.
Parcels must be contiguous and/or one economic unit and in the same taxing district, and have identical ownership. When in doubt, file separate complaints.
You will be notified by certified mail not less than twenty days in advance of the date and time of your hearing. If a continuance is needed, notify the Board of Revision immediately. Continuances may only be granted in extreme circumstances.
Senate Bill 57 was passed and is a response to COVID 19. The bill allows a property owner to seek a reduction in the true value of their property which is caused due to a circumstance related to COVID 19. For tax year 2020 the complaint must be filed from August 3, 2021 through September 02, 2021. SB57 also authorizes filings for tax year 2021 and tax year 2022; this allows the tax payer to file more than once in the triennial period.
The following are specific details that need listed on the face of the complaint:
Also, the complainant has to prove the above elements, the following are examples to help show how COVID 19 has caused a reduction in true value of the property(s)::