Challenge Your Property Value
The filing period to contest 2023 property values ended March 31, 2024.
Property owners with current Board of Revision cases may call
(740) 942-8861 with questions or concerns.
Copies of Complaints for Tax Year 2023 can be found by clicking the following links: (Because of the volume of complaints, they have been linked by complaint number)
Board of Revision
The Board of Revision (BOR) is a three-member Board comprised of the County Auditor, County Treasurer and President of the County Commissioners, or their representative, which annually reviews taxpayer complaints regarding the valuation of real property. The Board can hear complaints on residential, commercial, industrial, and agricultural property. The BOR is responsible for conducting hearings to determine the Fair Market Value of property. The hearings allow taxpayers an opportunity to share with the Board information about their property which could affect the value. The Board can ONLY make changes to the value of a property. The Board CANNOT change tax rates or tax amounts due.
Complaint Process
Taxpayers who do not agree with the current valuation of their property may file a complaint with the Board of Revision by completing DTE Form 1. Taxpayers who do not agree with the current valuation of their manufactured/mobile home may file a complaint with the Board of Revision by completing DTE Form 1M. Taxpayers who have a complaint against assessment other than market value should complete DTE Form 2. A link for all forms is provided below. All completed forms and accompanying documentation must be filed with the Harrison County Auditor during the filing period.
The filing of a complaint is the initiation of a legal proceeding. Please read the instructions on the complaint form before filing. An incomplete or flawed form may result in dismissal of the complaint. The Ohio Revised Code allows one filing per triennial (3-year) period. Please keep in mind that a dismissed or withdrawn complaint still counts as an official filing.
The burden of proof for BOR complaints is on the taxpayer. The Board will come to a decision based on evidence submitted and appraisal research. Taxpayers are urged to file evidence supporting their request for a change in value, such as recent sales figures, sales contracts, or independent appraisals when filing the initial complaint form. Complainants may research the Auditor's appraisal of their property online or in the Auditor's Office.
What to Expect after Filing a Complaint
A BOR hearing will be scheduled, unless a waiver of hearing was requested and granted, and the Complainant will be notified of the date and time via certified mail.
• The hearing will be held in the Harrison County Court House, 100 West Market Street, Cadiz, OH 43907.
• Hearings are approximately 20 minutes in length and are recorded. All proceedings and documents regarding complaints are public record.
• Property owners and non-attorney witnesses will be sworn in by the Board.
• The Complainant will present their case, along with any relevant testimony and evidence.
• If applicable, the Counter-Complainant will present their case, along with any relevant testimony and evidence.
• The Board may ask questions of the involved parties at any time during the hearing.
• The hearing adjourns once everyone is finished with testimony, evidence and questions.
• The Board reserves the right to control the length of each hearing and to limit unnecessary commentary so that the schedule of hearings for the day may be maintained.
• NOTE: Property owners with multiple parcels and/or multiple cases will be able to present their case, testimony and evidence on each case/parcel as needed.
Post Hearing Information
A decision will be made by the Board and the Complainant will be notified.
• Any party who disagrees with the decision of the Board has 30 days in which to appeal the decision.
• Appeals are to be filed with the Board of Tax Appeals.
• Instructions on how to file an appeal will be sent with the decision itself.
Related Forms
Please use DTE Form 1, linked below, to file a complaint of real property value.
Please use DTE Form 1M, linked below, to file a complaint of manufactured or mobile home value.
Please use DTE Form 2, linked below, to file a complaint other than market value.
Taxpayers with other questions about their property values may contact the Auditor's Office at (740) 942-8861 or by email at realestate@harrisoncountyohio.org.