The Auditor is the statutory Secretary of the Board of Revision (ORC 5715.09) which also includes the county treasurer, and a member of the board of county commissioners selected by the board of county commissioners which shall constitute the county Board of Revision. Each such official may appoint a qualified employee from an official’s office to serve in the official’s place (ORC 5715.02). 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.
If you are not satisfied with the value placed on your property, you may complete and file a Complaint Against the Valuation of Real Property form or file a complaint electronically with the Clermont County Board of Revision. Complaints can be filed electronically, mailed or emailed to BORappeals@clermontcountyohio.gov
Complaints must be submitted during the filing period between January 1st and March 31st *Reminder, owners may only file once every three years. Please note, a complaint initiates a legal proceeding before the Clermont County Board of Revision.
COVID-19 BOR Complaints
A new law, SB 57, was recently passed allowing a property owner to challenge their 2020 property value if state health orders or circumstances related to the pandemic caused the property value to decrease between January 1, 2020 and October 1, 2020. This legislation creates a special 30-day filing period from August 3, 2021 to September 2, 2021 for the BOR to accept COVID-related property value appeals. This can be done by filing a complaint with the BOR .
Eligibility for a BOR COVID-19 Complaint:
- The requested change in value must be the direct result of the COVID-19 pandemic or a state COVID-19 order and must “allege with particularity in the complaint how such a circumstance or order caused the reduction in true value of the property.”
- The BOR COVID-19 complaint can be filed by the same eligible parties who can file a standard complaint, by using the same form and EFile.
- A COVID-19 complaint can be filed even if you previously filed this year with the BOR. In addition, though a standard BOR complaint can usually filed once every three years (within a reappraisal cycle), filing a “COVID Complaint” does not prohibit other BOR complaints from being filed.
- As with standard BOR complaints, once a complaint is properly filed there is an opportunity for any counter claims and then a hearing.
- The BOR’s decision on such complaints can be accepted or appealed in the same manner as a standard complaint to the Board of Tax Appeals or Common Pleas Court.