If you think the county has your property’s value wrong, Ohio law lets you ask the county Board of Revision to change it. The value is what your property tax is figured from. This guide sets out the steps as Ohio law and the state’s complaint form describe them, each with a link to its source, then what each Miami Valley county says about filing there.
This is general information, not legal advice. For questions about your own complaint, call your county’s Board of Revision (in Montgomery County, 937-496-6856 or BOR@mcohio.org), or talk with a lawyer or a licensed appraiser.
1. Who decides, and what they can change
- Each county’s board of revision, made up of the county treasurer, the county auditor and a county commissioner (or employees they appoint), hears complaints about property values. (source)
- The board decides property values, not tax dollars. (source)
- The board can lower, keep or raise the value of any parcel in a complaint, and the burden of proof is on the person who files. (source)
- A complaint is about the total value of the land and buildings together. (source)
2. The deadline, and who can file
- A complaint about a property’s value for a tax year must reach the county auditor by March 31 of the next year, or by the last day to pay first-half taxes for that year if that comes later. (source)
- If you file by mail, the U.S. postmark date counts as the filing date; a private postage-meter mark doesn’t. (source)
- Anyone who owns taxable real property in the county can file, and so can the owner’s spouse. (source)
- An owner can also hire a licensed or certified real estate appraiser, a licensed real estate broker or a public accountant with an Ohio permit to file for them. (source)
- If you already filed on the same parcel since the county’s last reappraisal or update, you can file again only for certain changes since then: the property sold in an arm’s length sale, lost value from a casualty, had a substantial improvement added, or had an occupancy change of at least 15% with a substantial economic impact. (source)
- A complaint withdrawn before the board hears it doesn’t stop you from filing again. (source)
3. The complaint form
- The state’s complaint form is DTE 1, Complaint Against the Valuation of Real Property, for complaints about full market value. (source)
- It asks for your opinion of the property’s full market value next to the current value, the reasons for the change, and whether the property was sold, listed for sale or improved in the last three years. (source)
- On the form, the current full market value is the taxable value on your tax bill divided by 0.35. (source)
- A paper complaint is signed under penalty of perjury in front of a notary. (source)
- A county board may accept complaints filed electronically, which carry an electronic declaration instead of a notarized oath. (source)
4. Evidence and the hearing
- Give the board all the information and evidence you have about the property. Evidence you hold back generally can’t be brought in later on appeal unless you show good cause. (source)
- Boards may ask for purchase and lease agreements, closing statements, appraisal reports, construction costs, rent rolls and income and expense statements. (source)
- If the property sold in the last three years, attach the purchase agreement, escrow or closing statement, or other evidence of the sale. (source)
- The board tells everyone involved the time and place of the hearing at least 10 days ahead, by certified mail, or by regular mail plus the email address it has on record for you. (source)
- The board must hear and decide a complaint within 180 days after the filing deadline. (source)
- If it isn’t decided in time, the complaint carries over to the following years until it is, without filing again. (source)
5. Paying taxes while a complaint is pending
- While an owner’s complaint is pending, the county treasurer must accept tax payments figured on the value the complaint claims. If the final value is higher than that, the owner owes interest on the difference, and a late-payment penalty too if the final tax is at least the original bill. (source)
6. When a school board files too
- When an owner’s complaint claims a change of at least $17,500 in taxable value, the local school board can file a counter-complaint. (source)
- Montgomery County puts that at a change of $50,000 or more in total market value, and posts complaints daily on a portal for school boards to review. (source)
7. The decision, and appealing it
- The board sends its decision to the property owner, and to whoever filed if that’s someone else. (source)
- To appeal the decision, file a notice of appeal with the Ohio Board of Tax Appeals and with the county board of revision within 30 days after the decision is mailed. (source)
- Instead, the owner can appeal to the county’s court of common pleas, filing with the court and the board within the same 30 days. If appeals go to both, the one filed first gets the case. (source)
8. In your county
Montgomery County
- Montgomery County takes complaints online through its Board of Revision site, where you can also choose to get case mail by email and regular mail instead of certified mail. (source)
- After you file, Montgomery County’s evidence portal lets you upload your evidence. The county says everyone who files must present evidence of fair market value or condition. (source)
- Montgomery County Board of Revision: 937-496-6856, BOR@mcohio.org. (source)
- Start or check a complaint: Montgomery County Board of Revision filing site
Greene County
Greene County’s Board of Revision is run through the Greene County Auditor; the state rules above apply there too.
Miami County
- In Miami County, 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. The Auditor’s office is in the Miami County Safety Building, 201 West Main Street, Troy. (source)
Warren County
- In Warren County, the DTE 1 is filed with the County Auditor between January 1 and March 31 of the year after the tax year, signed in front of a notary. (source)
- Warren County’s hearings are recorded, and the hearings and documents given to the board are public record. The Auditor’s office is at 406 Justice Drive, Lebanon. (source)
More on property taxes
What a home owes in property tax in every Miami Valley city, village and township: Miami Valley property taxes.
Frequently asked questions
What is the deadline to appeal a property value in Ohio?
March 31 of the year after the tax year, or the last day to pay first-half taxes for that tax year if that comes later. The complaint goes to the county auditor.
What form do I use to challenge my property value?
Form DTE 1, Complaint Against the Valuation of Real Property, from the Ohio Department of Taxation. It’s filed with your county auditor for the Board of Revision.
Can the Board of Revision raise my value instead of lowering it?
Yes. The board can lower, keep or raise the value of any parcel in a complaint, and the burden of proof is on the person who files.
Can the Board of Revision lower my tax rate?
No. The board decides property values, not tax dollars.
Do I have to pay my full tax bill while my complaint is pending?
The county treasurer must accept payment figured on the value your complaint claims. If the final value is higher, you’ll owe interest on the difference, and a late-payment penalty too if the final tax is at least the original bill.
How long does the Board of Revision have to decide?
The board must hear and decide a complaint within 180 days after the filing deadline. If it doesn’t, the complaint carries over to later years until it’s decided, without filing again.
Can I file a complaint every year?
Not on the same parcel between the county’s reappraisals and updates, unless something changed after the earlier complaint, such as an arm’s length sale, a casualty loss, a substantial improvement or an occupancy change of at least 15%.
How do I appeal the Board of Revision’s decision?
Within 30 days after the decision is mailed, file a notice of appeal with the Ohio Board of Tax Appeals and the county board of revision, or, if you’re the owner, appeal to the county’s court of common pleas instead.
Every statement on this page comes from the source linked beside it: the Ohio Revised Code or the official page named, rechecked each week; last checked November 10, 2026. This is general information, not legal advice; for your situation, talk with a lawyer or your local legal aid office.
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