The Board of Revision
The Auditor is the permanent Secretary of the Board of Revision which also includes the County Treasurer and the President of the Board of Commissioners. It is the responsibility of the Board of Revision to rule on property assessment prior to the issuance of the real estate tax list. Property valuation complaints are also heard. ORC 5715.13-19
The Board of Revision holds annual hearings with regard to complaints about property values. If a taxpayer wishes to file a complaint, they must complete a form, Complaint Against the Valuation of Real Property The filing period annually is January 1st to March 31st. A property owner may file once every three years.
Complaint against Value Form
The rules for the Clermont County Board of Revision follow:
(A) All correspondence should be sent to the attention of Linda L. Fraley, Clermont County Auditor, Secretary, Clermont County Board of Revision, 101 East Main Street, Batavia, Ohio 45103-2961.
(B) People who may appear before the Board are as follows:
- Property owner
- An Attorney, licensed to practice law in the State of Ohio, representing any party properly before the Board.
- Any other entity named in Revised Code Section 5715.19 (A) (1) (E). (Attached)
- Every complaint must be signed by either the Party or, an Attorney licensed to practice law in the State of Ohio.
- Every complaint must be completed in full. A complaint which does not contain the complainant's opinion of value stated on the complaint form will be dismissed. (O.R.C. Sections 5715.19 and 5715.13) (attached)
- In addition to the original, 5 copies of each complaint and any accompanying documentation must be filed with the Auditor's office.
- In the case of a counter-complaint, the counter-complainant must submit a copy of their counter-complaint and any accompanying documentation to the original complainant at the time it is filed with the Board of Revision.
- Any documentary evidence a party wishes to be considered, i.e. appraisal report, closing statement, construction costs, comparable sales, lease agreements and income statements must include the original and 5 copies to the Board and at least 1 copy to all other parties, at least 10 days prior to the date of the hearing.
- The Board's decision will be based on evidence in its possession on the day of the hearing.
- The Secretary of the Board will schedule each complaint for the hearing and written notice thereof shall be given to the parties or their representative by certified mail. For good cause shown hearings may be continued 1 time at a party's request by the Secretary of the Board. This request for a continuance must be directed to the Secretary of the Board and filed in writing at least seven calendar days prior to the scheduled hearing date.
- The Board may decide a case on the documentary evidence provided, if any party fails to appear at a scheduled hearing.