To avoid confusion and to help prevent potential invalid filings, it is suggested that individuals contact the Auditor's Office for a general discussions 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. 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 filed per parcel in a triennial (3 year) period unless the property has been sold, has had any change in value on the Auditor's records, 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 Once a complaint form has been filed by the owner or his/her attorney and later withdrawn or dismissed, it will be considered as an official filing for the triennial period.