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 complaint.

The most common complaints filed with the Board of Revision by taxpayers are to contest the Auditor's valuation of a specific parcel.  Sometimes there is a parcel that does not fit into the mass appraisal approach that must be used for county appraisals due to cost constraints.  In these cases, when a parcel's total value is too high and not a fair market value, the taxpayer should exercise their rights and file a Board of Revision complaint.  This allows the parcel to be examined on an individual basis to see if the value needs to be adjusted.