The Value on Your Tax Bill
ORC 5715.19 — a complaint to the board of revision by the end of March, and thirty days to appeal what it decides
The tax bill is arithmetic on a value the county auditor set. The rate is not open to argument by one owner, but the value is, and the chapter gives every owner a route to argue it, with a filing window that closes on the same day every year.
Who handles this in Ohio: Ohio Board of Tax Appeals; and legal aid programs, lawyer referral and the state offices, listed in the Ohio directory.
Filed with the county auditor, on or before the thirty first of March. A complaint against the valuation or assessment of real property is filed with the county auditor on or before the thirty first day of March of the ensuing tax year, or the date the collection of the first half of real property taxes closes, whichever is later. The year on the complaint is the tax year already billed, not the year the complaint is filed in.
The postmark is the filing date. Where a complaint is sent by mail or certified mail, the date of the United States postmark placed on the sender's receipt by the postal service is treated as the date of filing.
The complaint goes to the county board of revision, which hears it and decides the value. The complaint asks for a number, and the evidence behind the number is what the board weighs: a recent sale at arm's length, an appraisal, or the sale prices of comparable parcels. A complaint is about the value, not about the rate, the levy or an exemption, each of which has its own procedure.
Thirty days to appeal, to one of two places. An appeal from the board of revision's decision is taken within thirty days after notice of the decision is mailed, either to the board of tax appeals, or, by the person in whose name the property is listed for taxation, directly to the court of common pleas of the county. The two routes are alternatives, not steps.
| The step | The time |
|---|---|
| The stepComplaint to the county auditor | The timeOn or before the thirty first of March of the ensuing tax year, or the close of first half collection if that is later |
| The stepFiling by mail | The timeThe postmark date counts |
| The stepAppeal to the board of tax appeals | The timeThirty days after notice of the decision is mailed |
| The stepAppeal to the court of common pleas | The timeThe same thirty days, by the person in whose name the property is listed |
Who besides the owner may file, the limit on how many complaints may be filed in one interim period between reappraisals and its exceptions, the evidence a board finds persuasive, and complaints by school districts are not on this page. The county auditor's office publishes the form, and a licensed Ohio attorney answers how a particular parcel's value is argued.
Sources for this section (3)
- ORC 5715.19 — A complaint against the valuation of real property, filed with the county auditor
- ORC 5717.01 — Appeal from a county board of revision to the board of tax appeals
- ORC 5717.05 — Appeal from a county board of revision to the court of common pleas
Legal information, not legal advice. Verified as of September 2026. Applying it to a particular situation is the work of a licensed Ohio attorney.