Board of Revision
Board of Revision Membership
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.
Factors Affecting Your Tax Bill
Current year tax bills reflect values established by the County 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 complaint.
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 Dates
To contest your 2021 Real Property Valuation or your 2022 Manufactured Home Valuation you must file a complaint form at:
Shelby County Auditor
County Annex Building, 3rd Floor
129 E. Court St.
Sidney Ohio 45365
between January 1 and March 31, 2022.
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, instruction sheets and samples can be obtained by clicking on the appropriate link directly below, by visiting the Auditor’s Office, or by calling (937)-498-7294.
- DTE Form 1 – Complaint Against the Valuation of Real Property; Instructions for Real Property Complaint Form DTE Form 1; Sample Form BOR DTE Form 1
- DTE Form 1A – Special COVID-19-Related Complaint Against The Valuation Of Real Property; Instructions for Real Property Complaint Form DTE FORM 1A; Sample Form BOR DTE Form 1A for Real Estate
- DTE Form 1M – Complaint Against the Valuation of a Manufactured or Mobile Home Taxes Like Real Estate; Instructions For Manufactured Home Complaint Form DTE Form 1M; Sample Form BOR DTE Form 1M
- DTE Form 2 – Complaint Against The Assessment Of Real Property Other Than Market Value
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.
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,
- Itemized professional 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 properties.
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.
- Residential Property Questionnaire
- Presenting Your Case at a Board of Revision Hearing
- BOR and the Independent Fee Appraisal
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.
Process After Filing
The normal procedure in Shelby County upon receipt of a properly filed BOR Complaint Against the Valuation 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.
Normally, subsequent 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 bta.ohio.gov