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 protected]. 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 [email protected] 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.