Board of Revision
Fill-in Board of Revision Form for Real Estate (DTE Form 1)
Board of Revision Form for Manufactured Homes (DTE Form 1M)
Board of Tax Appeals From (DTE Form 4)
BOR Rules of Practice & Procedure
Filing Deadline: A complaint for the current tax year must be received by the County Auditor on or before March 31 of the following tax year. A counter-complaint must be filed within 30 days after receipt of notice from the Auditor that and original complaint has been filed.
The Complaint Process:
Property owners may ask for Real Estate or Manufacture Home valuation changes through the Coshocton County Board of Revision. The Board of Revision adjusts values not tax dollars!
The Board of Revision has three members; the County Auditor, the County Treasurer, and the Chairman of the County Commissioners or his/her designee.
To contest your valuation, you must file a complaint form at the County Auditor’s office between the time the abstract is filed and March 31st of the current year.
For more information, please click on the appropriate link below:
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 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.
Complaint Process – 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.
Proving Your Case – The burden of proof is on the complainant, which is 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 (please be sure the appraiser will be available to testify in person for the Board of Revision),
- Itemized professional estimates of cost to repair deficiencies in your property,
- If the property has recently been sold at an arms-length sale, 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 a valid comparable sale by the Board of Revision in establishing property values for taxation purposes.
Multiple Parcels – 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 Coshocton 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 consider the information on hand. The Board will communicate with the applicant by certified letter and may make an offer concerning a change in valuation.
If a settlement (up or down) 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, no reply received from the complainant or if no change was offered, a time and place (normally in the County Annex building in Coshocton) will be established for a hearing. Notice of such hearing will be mailed to the applicant by certified mail at least ten days prior to the hearing.
Failure of the complainant to appear is grounds for dismissal of the case. 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.
Appealing the Board’s Decision – If the complainant 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; Common Pleas Court contact information can be found by clicking HERE.
Board of Revision Filings:
Tax Year 2016 Final Decisions (Payable 2017)