The Complaint Process

The January, (current year) tax bills reflect the values established by the County Auditor as of January 1, the previous year. Most values will not have changed from last year unless there were physical changes to the property such as an addition or demolition of a building. Tax dollars may have changed due to levies passed in recent elections.

Property owners may ask for valuation changes through the Brown County Board of Revision. The Board of Revision adjusts values not tax dollars.

The Board of Revision has three members; the County Auditor, the County Treasurer and the President of the County Commissioners or their designees.

To contest your valuation you must file a complaint form with the County Auditor,  between January 1 and March 31, 2004. Complaint forms and information packets can be obtained in the Auditor’s Office. 

Complaint Forms

The filing of a complaint is an initiation of a legal proceeding. Please read the instructions on the back of the complaint form and the Board of Revision Rules of Practice and Procedure. An incomplete or flawed form may result in a dismissal. If you have any questions regarding the filing of a complaint please consult your attorney. It is unlawful for Auditor’s employees to give legal advice.  Generally, the Ohio Revised Code allows only one filing in a triennial (3 year) period.

Please bear in mind that once a complaint form has been filed by the owner or his/her attorney and later withdrawn, it will count as an official filing for this triennial period.

Proving Your Case

The burden of proof is on the complainant, usually the property owner.  Failure to meet that burden may result in no change in value or possibly an increase in value.  The Board of Revision has the authority to increase, decrease or make no change in the valuation of your property.  Based on Ohio case law, the Board of Revision cannot and will not consider the following in their decision:

• a percentage of increase in your taxes, and
• the difference between your valuation and your neighbor's valuation.

The Board will determine the fair market value of your property based on the information submitted to them.  The Board can consider:

• sales of similar properties,
• independent fee appraisals,
• estimates of cost to repair deficiencies in your property,
• if the property has recently been sold, supporting documentation such as the closing statement and purchase contract, and
• if the property is income producing, income and expense statements.

Hearing Notification

You will be notified by certified mail not less than ten days in advance of the date and time of your hearing. If a continuance is needed, notify the Chief Clerk of the Board of Revision immediately. The Board of Revision has instructed the Chief Clerk to fully comply with their rules that continuances only be granted in extreme circumstances.