The Clermont County Board of Revision (BOR) consists of The Auditor, who is the statutory Secretary of the Board of Revision, the county treasurer, and a selected member of the board of county commissioners which shall constitute the county Board of Revision. Each such official may appoint a qualified employee from their respective office to serve in their place.
Complaints can be submitted via the filing period between January 1, 2024 and March 31, 2024
- 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.
We encourage you to take a moment to familiarize yourself with the Board of Revision Rules, and to review recent sales information in your area.
IF FILING A BOR COMPLAINT, BE SURE TO REVIEW THE FULL UPDATED PROCEDURAL CHANGES OF HB 126 HERE
SUMMARY:
- Limits a political subdivision from filing a property tax valuation complaint against property it does not own, unless the property was sold within a certain timeframe and the sale price was at least 10% and $500,000 more than the auditor’s current valuation.
- Requires the legislative authority of a political subdivision, before filing any property tax complaint, to pass a resolution authorizing the filing at a public meeting.
- Removes a requirement that school boards receive notice from a county board of revision (BOR) when certain property tax complaints are filed.
- Requires a BOR to dismiss an original complaint filed by a political subdivision within one year after the complaint is filed if the board does not render a decision by then.
- Prohibits a political subdivision that has filed a complaint or counter-complaint from appealing a BOR decision.
- Prohibits a property owner and a political subdivision from entering into a private payment agreement whereby the owner pays the political subdivision to dismiss, not file, or settle a complaint or counter-complaint.