Board of Revision

O.R.C. 5715.13-19

Property owners may appeal property valuations through the Warren County Board of Revision. The Board of Revision consists of three Board members:

  • the County Auditor
  • the County Treasurer
  • the President of the County Commissioners

To appeal a property valuation, a complaint form DTE 1 must be filed with the County Auditor on or before March 31 of the following tax year. The complaint form must be filled out completely and signed by the complainant or attorney for the complainant in the presence of a notary.

Valuation complaints must relate to the total fair market value of both land and buildings. The Board hears complaints on property valuations - not tax dollars. The burden of proof is on the complainant. Failure to meet that burden may result in no change or possibly an increase in value.

The Board will notify all parties not less than ten days prior to the hearing of the time and place the complaint will be heard. The complainant should submit any documents supporting the claimed valuation to the Board prior to the hearing. The Board may also require the complainant and/or owner to provide additional information with the complaint and may request additional information at the hearing, including purchase and lease agreements, closing statements, appraisal reports, construction cost, rent rolls, detailed income and expense statements, etc.

All hearings and documents presented to the Board are of public record. The hearings are recorded. All decisions by the Board will be made on the record and will be mailed to all parties by certified mail.

Complaint forms can be obtained from the Auditor's office at the address below or on-line by clicking here - DTE Form1.

Warren County Auditor
406 Justice Drive
Lebanon, Ohio 45036

Click here for directions to the Auditor's Office