Ohio property owners who disagree with the valuation of their property have until Friday to file a property value appeal with their county’s Board of Revision.
There are three examples of evidence a property owner can provide during a hearing to support an appeal:
- Your property has significant damage that will result or has resulted in expensive repair.
- An appraisal has been completed in the last three years that differs from your valuation.
- You’ve noticed that similar properties nearby recently sold for prices that are different from your valuation.
Factors that do not support a property value appeal, according to the BOR, include:
Your neighbor’s value differs from your own. While the board considers arguments based on recent sales of homes similar to your own, it cannot consider arguments based on the county’s official values of similar properties.
You disagree with the amount you pay in property taxes. The BOR cannot directly change the amount of taxes you owe. If the board’s decision results in a change to your property’s value, your taxes will be adjusted accordingly.
Or, surrounding properties are in poor condition.
The first step in appealing your property value is to fill out a complaint form online. Butler County residents may do so at butlercountyauditor.org/Real-Estate/Board-of-Revision.
The Board of Revision is a three-person, quasi-judicial body in county government that is responsible for conducting the hearings to determine the taxable value of property. The board is comprised of a member from the offices of county treasurer, county commission and county auditor.
The Butler County BOR website states:
Once the Board of Revision issues a decision, the value that the board determines will remain the value for the year in which the complaint was filed and, if the complaint was filed in the first year of the Auditor’s three-year appraisal cycle, the following two years, or, if the complaint was filed in the second year of the three year cycle, the following year, unless there is a significant change in circumstances.
- Adding a significant new tenant or the loss of a significant tenant
- New construction at the property
- Destruction of the property in whole or in part
- An arms-length sale of the property.
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