Message from the Auditor Regarding Board of Revision
The decline in real estate sales and property values in our county, region, and across the United States continues to be a major news story in 2009. Property owners justifiably wonder why their real estate based property taxes have not gone down, too. Some taxpayers demand that the government do something about it.
Generally, the government can only do something about it every three years. At other times, the property owner must take action to obtain a revised value.
The county auditor conducts a reappraisal of each parcel of real estate every six years. During these sexenniel reappraisals, auditor's employees work with an approved appraisal contractor in conducting a mass appraisal, resulting in updated values for each piece of real estate. Lorain County's last reappraisal was conducted in 2006.
Three years after the reappraisal, the auditor conducts a triennial update. The triennial update does not include a visual inspection of your property but is based upon actual sales information for each neighborhood during the previous three years. The Lorain County Auditor's Office is conducting the triennial update for 2009 for taxes due and payable in 2010.
After a reappraisal or update, and in-between the three-year cycles, if you believe that the auditor's value for your property is too high, you can appeal to your local county board of revision. To begin an appeal, you must file a Complaint Against the Valuation of Real Property on the proper form. The form is called DTE Form 1.
If you file a complaint, it is important to read the instructions and complete each section of the form. Accurately list the owner of the property, the address, and parcel numbers. It must be signed and notarized.
The deadline for filing a complaint is March 31 of the applicable year.
You can only complain about the value of a parcel once during each three-year period updates unless something specific has changed. The exceptions are: if the property was sold in an arm's length transaction; if there was a substantial improvement to the property; if the property lost value due to a casualty (damage from a sudden event such as a fire or tornado); or an occupancy change (on commercial property) of at least 15 percent that had a substantial economic impact on the property. There is no filing fee.
After the complaint is filed, the clerk of the board of revision will schedule a hearing date. The clerk will send a notice in the mail to the address you provided on the complaint form (DTE1).
Most residential cases are scheduled for 15 minutes but the board of revision tries to allow for additional time if the case is complex or if there are issues that require additional time to present.
The board of revision is created by Ohio law and is comprised of the county treasurer, the county auditor, and the president of the board of county commissioners. In most hearings, the elected officials who comprise the board of revision appoint one of their employees to represent them at the hearing. The treasurer or the treasurer's representative usually chairs the hearings.
At the hearing, the property owner or complainant has the burden of proof to justify a change in value. By law, the auditor's value is presumed to be correct. So, the complaining parties must provide evidence of their opinion of value. The board of revision will send you its decision in the mail, usually within a few weeks of the hearing. If you disagree with the board's decision, you can appeal to the Court of Common Pleas or to the Board of Tax Appeals in Columbus.
As county auditor, I am reviewing and revising property values as part of the three-year cycle. Most of you will not be aware of the results until you get your tax bill next January 2010. If you can show that your value is lower for this year's tax bills, you need to file with Board of Revision by March 31, 2009.
You can obtain DTE Form 1 from the local board of revision office (in Lorain County, J Grant Keys Administration Building, 2nd floor, 226 Middle Avenue, Elyria, Ohio 44035) or online at http://www.loraincounty.com/auditor/forms/DTE-1-with-instructions.pdf.
Mark R. Stewart
Lorain County Auditor
