Board of Revision - General Overview
Board of Revision
The Shelby County Board of Revision consists of three
statutory members: the County Auditor, the County Treasurer,
and the Chairman of the Board of County Commissioners.
The statutory members may appoint representatives to serve
with them or in their stead as needed to carry out the
business of the Board.
BOR Responsibilities and Scope of Authority
The Board of Revision exists to assure the equitable administration
of Real Estate taxes within the County. Pursuant to that
responsibility, the Board is authorized to consider and
recommend settlement of certain matters regarding real
estate valuations, disputed applications for various special
benefits relating to real estate taxation, interest or
penalties on late payment of taxes, etc.
The Board is NOT authorized to consider such matters as
the tax rate in a given district, percentage of increase
of taxes, the CAUV valuation formula, or the amount of
a tax bill.
Your Tax Bill
Current year tax bills reflect values established by the
Auditor as-of January 1st of the
previous calendar year. Physical changes to the property
such as an addition or demolition of a structure during
the previous year will normally cause a parcel’s
value to rise or fall accordingly. Also, the amount of
your tax bill can be affected by new, adjusted, or expired
tax levies, or by an overall increase or decrease in the
total valuation in your taxing district. None of those
events alone gives rise to an occasion for filing a BOR
The most common complaints
filed with the Board of Revision by taxpayers are to contest
the Auditor’s valuation of a specific parcel.
Forms and Filing
To contest your 2013 Real Property Valuation or your 2014 Manufactured Home Valuation, you must file a complaint
County Annex Building, 3rd Floor
129 E. Court St.
Sidney Ohio 45365
between January 1 and March 31, 2014.
The “mailbox rule” is in effect pursuant to ORC 5715.19. If the complaint is filed by mail or certified mail, the date of the United States postmark placed on the envelope or sender’s receipt by the postal service shall be treated as the date of filing. A private meter postmark on an envelope is not a valid postmark for purposes of establishing the filing date.
Complaint forms and instruction
sheets can be obtained by clicking on the appropriate
link directly below, by visiting the Auditor’s Office,
or by calling (937)-498-7253.
There is no fee or other charge to file a BOR
complaint with your County Auditor.
To avoid confusion and to help prevent potential invalid
filings, it is suggested that individuals contact the
Auditor’s Office for a general discussion about
a potential BOR complaint before submitting it.
The filing of a complaint
is an initiation of a legal proceeding. Please read the
instructions relating to the appropriate complaint form
and the Board
of Revision Rules of Practice and Procedure.
An incomplete or flawed application may result in the
automatic dismissal of your petition. If you have any
legal 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 BOR complaint filing per parcel in
a triennial (3 year) period unless the property has been
sold or has suffered a significant casualty or income
production loss since the previous filing. Once a complaint
form has been filed by the owner or his/her attorney and
later withdrawn, it will be considered 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 properly make your
case could jeopardize your chances for a solution satisfactory
to you. Based upon its investigation, the Board of Revision
has the authority to increase, decrease or make no change
in the valuation of your property.
The Board will determine the fair market value of your
property based on the information submitted to them. The
Board can consider:
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
If the property is
income producing, income and expense statements.
Please note that the Board
cannot consider the Auditor’s valuation of a neighboring
property or other purported similar property as reason
to file a claim or to adjust a valuation if there are
no recent sales statistics available regarding those specific
Sheriff’s sales, bank sales, short sales, or any
other sale where the buyer or seller are under unusual
pressure to buy or sell are not considered arms-length
sales and will not be considered as valid comparables
by the Board of Revision in establishing property values
for taxation purposes.
Along with each complaint form, the applicant should file
copies of the supporting documents intended to be introduced
at any subsequent hearings by the BOR.
Also, an updated and completed questionnaire concerning
property-related information should be submitted along
with each application regarding residential property.
Questionnaire forms may be obtained by clicking immediately
below or by contacting the Auditor’s Office.
Parcels must be contiguous and/or one economic
unit, be in the same taxing district, and have identical
ownership to be included on one complaint form. When in
doubt, file separate complaints.
The normal procedure in Shelby County upon receipt of
a properly filed BOR complaint concerning the value of
real property is for the Board and/or its designated representatives
to visit the parcel and do a physical inspection of the
premises. Photographs will be taken and notations made
concerning pertinent items affecting valuation. A comparison
will be made between physical property features observed
vs. the Auditor’s records or information submitted
by the property owner.
to the on-site visit and upon consideration of the information
on hand, the Board will communicate with the applicant
by certified letter. That communication may make an offer
concerning a change in valuation (either upward or downward),
state that the valuation is not proposed to be changed,
or may request additional information.
If a settlement
(up, down, or no change) is offered, the applicant will
be given the opportunity to accept the Board’s decision
or to request a hearing. If a hearing is requested, or
no reply received from the complainant within 10 days,
a time and place (normally in the County Annex building
in Sidney) will be established for a hearing. Notice of
such hearing will be mailed to the applicant by certified
mail at least 10 days prior to the hearing.
After the hearing
or any continuance thereof, the BOR will issue a final
opinion of value and will notify the complainant in writing
of its decision.
If the complainant
property owner continues to be in disagreement and unwilling
to accept the Board’s ruling, the taxpayer may appeal
to the State Board of Tax Appeals or
the local common pleas court. Information on who to contact
concerning an appeal to the BTA may be obtained from the
Auditor’s office or on the State website at www.bta.ohio.gov.