Real Estate Appraisal Challenge Under the Ohio Property Tax Complaints Procedure and Revised Ohio Code § 5715.19 | Keating Muething & Klekamp PLL


Do you think your real estate in Ohio has been mispriced? If so, you have the right to challenge this value under the Revised Ohio Code § 5715.19. According to this law, land values ​​are contested one year late. This means that a complaint filed this year seeks to challenge the value of the property as it was on January 1, 2021. The value of commercial and residential properties can be challenged under the law.

If you are filing a tax appeal, it is your responsibility to provide credible and compelling evidence that the value of your property is less than the value determined by the county auditor. This can be demonstrated by providing information on recent sales of comparable properties, submitting an appraisal from a professional appraiser, or presenting evidence of a recent sale of the property. It is preferable that any evidence of recent sales of comparable properties is evidence of open market sales made as close as possible to the date of the tax lien.

Challenges in Hamilton County are filed and heard by the Hamilton County Review Board. This board is made up of three members: (1) the auditor; (2) the county treasurer; and (3) the chairman of the council of county commissioners. Ohio has standardized a “Real Estate Appraisal Complaint” form for contesting property values, which can be downloaded from the Hamilton County Review Board website. It is important to carefully complete each line of the complaint form, as failure to follow this rule may result in the complaint being rejected. When disputing the value of your property, you must take into account the total value of the land and buildings.

Properties are appraised in Ohio on a six-year cycle, made up of two three-year cycles (triennials). Year 1 begins the first triennium, when the auditor performs a full reassessment of property values. Year 4 begins the second triennium, when the auditor makes adjustments to property values. In Hamilton County, the current three-year cycle covers the 2020 to 2022 tax years. Generally, the rule is that a landowner can only challenge the value assigned by the auditor once per three-year cycle. There are exceptions to this rule, including cases where there has been property damage, an arm’s length transaction, or a decrease in occupancy of the property with a substantial economic impact on the property (in cases of rental properties).

Under Ohio law, the deadline for filing complaints with the Board of Revision for the 2021 tax year is March 31, 2022. So now is the time to consider whether to file a complaint. complaint. A useful start to the investigation is to determine if your property could sell for the amount at which it was appraised by the auditor. If the answer is an emphatic “no,” perhaps now is a good time to consider challenging the auditor’s worth to the review committee.