The Carroll County Board of Revision consists of three members: the Carroll County Auditor, the Carroll County Treasurer, and the Chairperson of the Board of Carroll County Commissioners. The board members may appoint representatives to serve in their absence as needed. A majority of the board may act as a quorum to hear and determine any complaint.

The Board of Revision reviews complaints regarding property values. Taxpayers who do not agree with the current valuation of their property may file a complaint with the Board of Revision. The deadline to file for Board of Revision is March 31st. The complaint must be in our office no later than 4:00 PM or postmarked by the filing deadline.

The filing of a complaint is an initiation of a legal proceeding. Please read the instructions on the complaint form and the BOR Rules and Procedures. An incomplete or flawed form may result in dismissal of the case. The burden of proof is on the complainant. In these cases, property owners carry the heavy burden of proving that the auditor’s value was wrong. In contrast, the county does not need to prove that the auditor’s value was correct. This means that owners need to submit reliable, meaningful evidence to establish the property’s true market value as of Jan. 1 of the appropriate tax year. The Board will determine the fair market value based on the evidence submitted and an appraiser's research. The Board does not hear complaints regarding the amount of the real estate taxes. The complaints must be based on the valuation.

Changes to valuation generally carry forward until the next update year. Property values work on a six-year cycle with revaluations occurring every three years. The cycle begins with a reappraisal year (year one) when the auditor's appraisal staff conduct a full reassessment. Once these values are determined, they will remain in effect for years two and three unless the property is sold, damaged or improved. Year four is an update year. The values are adjusted based on the market data gathered in the prior year(s), and these values will remain in effect for year five and six unless the property is sold, damaged or improved. The Ohio Revised Code allows one filing within each three year period. Please keep in mind that withdrawn cases count as an official filing.

Complaints may be filed beginning January 1st and are due March 31st.

Please see the filing instructions below.

1. Review the guidelines - click here
2. Choose the form that applies to your complaint:
   • DTE1 Real property complaint DTE1 Form
   • DTE1M Manufactured home complaint DTE1M Form
   • DTE2 Complaint other than value (CAUV) DTE2 Form
   
3. Submit the form prior to the deadline. Forms are accepted in our office and via mail.

Correspondence

If you provided an email address on the complaint, all correspondence will be sent via email and regular mail. If you do not provide an email, your decision letter will only be sent via certified mail. We encourage you to provide an email address, as this enables us to correspond with you more efficiently and ensures timely updates.

You will be notified at least ten days in advance of the date and time of your hearing. If a continuance is needed please contact the Board of Revision by phone 330-627-2250. All continuances need to be in writing and will be subject to approval from the board. Only one continuance per case will be considered.

You will receive written notice of the Board's decision within 30 days following the hearing.

What type of Evidence does the Board consider?

All evidence presented will be considered, although some evidence has greater weight. The best evidence is a recent arms-length purchase of the property (open market, unrelated parties, within no more than 24 months and the property has not changed since).

Without a sale, the next best is an appraisal by a qualified appraiser, valuing the property for JANUARY 1st of the tax year under appeal. The appraisal should be for property tax valuation and the appraiser may need to be available for a hearing.

Other evidence that may be helpful to the Board includes:

• The property having been listed for sale.
• An appraisal for some other purpose, such as financing.
• Recent nearby sales. (See Considerations in a following section).
• “All in” cost of construction plus land purchase.
• Photos or evidence of damage that the auditor may not have been aware of.
• Cost estimates for extraordinary repairs.
• Realtor analysis/estimate for listing.
• Income and expense details (for commercial properties).

Although very important to the property owner, the following are not taken into consideration in finding the value of a property due to law: property taxes; changes in value or taxes compared to others; or hardship of the property owner.

What should I consider when comparing my property to others?

Really, ALL differences should be considered. Some items include:

• Location (not just neighborhood and “view”, but also tax district, school district, etc.)
• If the property is qualified for any programs, such as CAUV, Homestead or Owner Occupancy
• Lot size, shape, and topography
• Home style/design
• Home size (including differences in unfinished and living space)
• Age and condition
• Construction “quality” of materials
• Outbuildings and features (such as patios, retaining walls, pools)
• Other amenities (bathrooms, garage bays, etc.)

You may appeal a Board of Revision decision within 30 days from the date of the Board’s decision notice. Once the 30-day period has ended, the Board of Revision decision is final and can no longer be appealed. If you disagree with the decision, it is in your best interest to act quickly so as not miss the appeal window.

This information is dictated by ORC 5717.01 and 5717.05.

It is important to note that once an appeal is filed, the Board no longer has jurisdiction over the complaint. If the Board rendered a value change, that change WILL NOT go into effect until a decision has been rendered and/or the complaint is completely resolved.

Original Complaints are Limited for School Districts in Valuation Complaints: School districts, other local jurisdictions, and third parties (neighbors) are authorized to challenge a county auditor’s valuation of any real property to the county board of revision, but only if:

1. The district or jurisdiction provides certified notice to the property owner and adopts a resolution authorizing the filing of
   the valuation complaint at a public meeting; and
2. The property was sold in an arm’s length transaction before the tax lien date for the tax year for which the complaint is to be filed (ex. a complaint for a sale that occurs during 2022 cannot be filed until tax year 2023); and
3. The sale price exceeds the true value of the property appearing on the tax list for that tax year by ten percent, and a minimum threshold of $500,000 (which threshold is indexed); and
4. The BOR has one year to render a decision for an original complaint filed by a legislative authority or a third party. Otherwise, the BOR loses jurisdiction, and the case must be dismissed.

Counter-Complaints by School Boards: School districts and other local jurisdictions are generally permitted to file counter complaints to defend the county auditor’s valuation. However:

1. There is no longer notice of original complaints sent to the school district. (NOTE: this may make a complaint that is missing a “value sought” valid. The key reason it is currently defective is that the auditor needs a value sought to know when to notify the school).
2. The board of education must file any counter-complaint within thirty days after the original complaint is filed.

Private Pay Agreements: Private pay agreements to resolve pending or future valuation disputes between school districts or other jurisdictions and taxpayers are prohibited from being entered into as of the effective date of the bill. A “private payment agreement” is defined as any type of agreement in which a property owner, a tenant authorized to file a valuation complaint, or any person acting on behalf of a property owner, or such a tenant agrees to make one or more payments to a subdivision in exchange for the legislative authority of that subdivision doing any of the following:

• Refraining from filing a complaint or counter-complaint;
• Dismissing a complaint or counter-complaint filed by the legislative authority; or
• Resolving a claim by settlement agreement. A “private payment agreement” does not include a stipulated value, provided that the agreement does not require any payments described above.

Appeals of Board of Revisions Decisions: A subdivision can no longer file an appeal to the BTA, whether the subdivision had been an original complainant or counter-complainant. If a property owner appeals, however, all parties at the BOR remain, such as a school board.