BOR MEMBERS


Jessica Miranda

Hamilton County Auditor





Hamilton County Commissioner



Denise Driehaus


Hamilton County Treasurer



Jill A. Schiller

Example Scenarios + Evidence

Why do you think your property value is incorrect?

I bought my property for less than the Auditor value

What evidence should I provide?

• Documentation of a recent arm's length sale
• Closing Statement
• Purchase contract
• Appraisal from sale

Homes like mine in my neighborhood are not selling for this value

What evidence should I provide?

• Appraisal with an effective date of January 1, 2024 (best form of evidence)
• List of home sales like mine in size, type and age in my area that have sold recently.

My property has serious structural or conditional issues you might not be aware of

What evidence should I provide?

• Certified repair estimates from a contractor, along with dated photos
• Appraisal with an effective date of January 1, 2024

My income producing property is generating less income

What evidence should I provide?

• Expenses and Income Statements
• Appraisal with an effective date of January 1, 2024

Important To Keep In Mind

• Older appraisals and refinance appraisal are of limited value. Values are based on current market conditions and trends.

• Comparison of value to neighboring properties where there was no sale is not credible evidence. There must have been an arm's length sale to be considered.

• The Board cannot consider-
• Evidence presented on a cell phone or laptop (because this form of evidence cannot be entered into the casefile, evidence must be a hard copy or able to be scanned)
• Property taxes
• Difference between the complainant's property's valuation and a nearby property where there was no sale

• Evidence should be submitted WITH your complaint. Additional evidence can be submitted up to 10 days before your hearing.

• Evidence submitted less than 10 days prior to the hearing may not be considered since it cannot be properly reviewed. If you wait and bring in evidence to your hearing that evidence may not be considered. It would be up to the discretion of the Board to determine.

• We are not able to provide legal advice
• Each property is unique so a real estate attorney or professional may be necessary to determine the best evidence for your property.
• The information above is a resource tool to help you determine the best way to support your opinion of value

PRESENTING YOUR BOARD OF REVISION CASE

General Overview

The Board of Revision is a quasi-judicial board with three members:  The County Auditor, the County Treasurer and the President of the County Commission.  These members may assign designees to hear the cases and make decisions regarding value.

It is important to understand that the Board of Revision decides cases about property VALUE, not taxes.  The burden of proof falls on the complainant to justify a change in value.  It is not enough to file a complaint and not provide evidence to back up your requested value.  The Board weighs all properly submitted evidence in determining market value.

Hearings

Hearings last approximately 15 minutes.  In some cases, the Board may conclude, based on its review of timely submitted evidence ahead of the scheduled hearing that your requested value is justified and therefore your presence is not required.  The Board will notify the complainant no less than 10 days prior to the hearing date if the complainant's presence is required.  Oral testimony by the complainant, a qualified real estate expert such as a licensed real estate appraiser, and the Auditor's real estate staff are acceptable.  If a party seeks a continuance, please contact the Clerk of the Board immediately.  When good cause is shown, the Board may grant a continuance.

AFTER YOUR BOARD OF REVISION CASE

Please allow six to eight weeks to receive your Notice of Result by certified mail and to see your result on this page. Your Notice will contain basic facts about appealing your Board of Revision decision, should you wish to do so.

Your Right to Appeal

Neither the Board of Revision nor the Hamilton County Auditor's Office administers the appeals process once a decision is issued by the BOR. Information below is subject to change. Please visit https://bta.ohio.gov for up-to-date information.

If you disagree with a Board of Revision (BOR) decision, you may appeal by filing a notice of appeal either with the Ohio Board of Tax Appeals (O.R.C. 5717.01) or with the Court of Common Pleas (O.R.C. 5717.05) within 30 days from the date of the mailing of the BOR decision.

Filing with the Ohio Board of Tax Appeals (BTA)

You may file electronically at or download the DTE form 4 https://bta.ohio.gov. The notice of appeal must be filed with both the BOR and the BTA within 30 days from the date of the mailing of the BOR decision, or the appeal will be dismissed. The original decision rendered by the BOR will be put on hold until the appeal is resolved. You can contact BTA at 614-466-6700.

Is my case worth appealing? Do I have a strong case for my appeal? What are the appeal steps?

The BTA website also hosts various tools to inform you of their appeals process, including the Online Appeal Guide, which is designed to help you make informed decisions about whether to file an appeal with the Ohio Board of Tax Appeals, and to provide transparency to the filing process.

Filing with the Court of Common Pleas

If you file your notice of appeal with the Court of Common Pleas, it must also be filed with the BOR within 30 days from the date of the mailing of the BOR decision, or the appeal will be dismissed. The original decision rendered by the BOR will be put on hold until the appeal is resolved. For more information, you can contact the Hamilton County Clerk of Courts at (513) 946-5656.