BOR Rules and Procedures

Property Valuation Complaint (DTE 1)

 

OVERVIEW

The Board of Revision (BOR) is a three member property review panel consisting of the County Auditor, a member of the Board of County Commissioners and the County Treasurer or their representatives.

The BOR is established to primarily review the valuation of the real property as of tax lien date (January 1) of the tax year in question. The BOR considers all available and valid evidence in support of a complaint against the value. The BOR does not hear complaints about TAXES. The objective is to provide a fair and equitable review of the property value.

The Delaware County Board of Revision (BOR) hears formal complaints on property valuations. Complaints are accepted from January 2 through March 31.

 

General Guidelines

(These are not intended to serve as legal advice)

HOW TO FILE A COMPLAINT

Complaint forms can be found on the link below or by calling our office at 740-833-2900 and requesting a copy be sent to you.
The BOR has jurisdiction for 2018 tax year only. No prior years will be considered. Complaints will be accepted through April 1, 2019.
Complaints can be filed numerous ways:
In person or by mail : 145 N Union St, 1st floor, Delaware, Ohio 43015, postmarked no later than April 1, 2019
By email- auditor@co.delaware.oh.us
By Fax – 1-740-833-2899

ITEMS TO SUBMIT WITH YOUR COMPLAINT
The following documentation may help to expedite your case, submitted with the complaint:
-A recent independent fee appraisal
-Photos of interior/exterior damage or condition of your property
-For recently sold properties, please include a copy of the closing statement and purchase contract
-Comparable sales of similar properties
-Income and expense statements if applicable

WHAT TO EXPECT AT A HEARING

Once you receive your notice of hearing, please take some time to review the Rules and Procedures (link posted below). The BOR hearing is similar to a court proceeding, with witnesses when applicable, court reporter, exhibits and rules.

WHO IS PRESENT?

The BOR consists of a panel of three hearing officers representing the Auditor, a member of the Board of Commissioners and Treasurer.

The parties to the complaint may include a property owner, their legal representation and/or the board of education.

WHAT HAPPENS AT A HEARING?

A hearing officer introduces the case and members of the board and then asks the parties to provide your name.
As the party who filed the complaint, you will present all evidence and testimony you wish to provide to offer support for the value you seek.
Any individual who testifies will be sworn as a witness
All documents submitted as evidence will be marked as an exhibit and remain with the board.
At the conclusion of your presentation, you may be questioned by the attorney for the opposing party if applicable, or by a member the hearing board.
Hearings normally take 10-20 minutes.

WHEN WILL A DECISION BE MADE?

After the hearing is completed, the BOR will consider all the testimony and exhibits provided at the hearing. If they feel the information is sufficient to make a decision at that time they will do so. If not they may defer a decision for further review of the information provided at the hearing or discussion. Once a decision has been made all parties will be notified by certified mail.

APPEALING THE DECISION

An appeal from a decision of the BOR may be made to the Ohio Board of Tax Appeals or the Delaware County Court of Common Pleas within 30 days of the date on the decision letter. .
You may request an appeal form (DTE-4) from the Ohio Board of Tax Appeals or click on the link to the form below.

SERVICE

All hearing and decision letters will be sent to the complainant’s address as listed in Line number 2 of the DTE-1 form, (Complaint form) by certified mail. Once your hearing letter is received, please begin preparing for your hearing. Continuances are not granted because the parties are not ready. If a party fails to appear at a hearing, the BOR will rely on whatever evidence has been submitted.

WITHDRAWALS

The complainant may voluntarily withdraw a complaint in writing by filing a notice with the Clerk of the Board of Revision. However, if the Board of Education has filed a counter complaint, the Board of Education still has the opportunity to proceed with the case if they so choose.

VALUE CHANGES

All decisions are held for 30 days pending the possibility of an appeal. Once the 30 days has expired and no appeal is filed, adjustments will be made to the records and a refund or credit will be made if a value reduction was authorized by the Board of Revision.