Board of Revision

Board of Revision

The January tax bills reflect the values established by the County Auditor as of January of the previous year. Physical changes to the property such as an addition or demolition of a structure would also affect the value. In addition, tax dollars may have changed due to levies passed in the elections.

Property owners may ask for valuation changes through the Morgan 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. Complaint forms can be obtained online or in the Auditor's Office of the Riecker Building at 155 E Main St McConnelsville, OH.

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Please bear in mind that once a complaint form has been filed by the owner on his/her attorney and later withdrawn, it will count as an official filing for this triennial period.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

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 with 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 of Revision with 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 cold, supporting documentation such as the closing statement and purchase contract, and
• if the property is income producing, income and expense statements.

Owner of Record

The owner of record (or deeded owner) as of the filing must be on Line 1 of the complaint form. Line 2 and Line 5 must be specific if the filer is other that the owner.

Multiple Parcels

Parcels must be contiguous and/or one economic unit and in the same taxing district, and have identical ownership. When in doubt, file separate complaints.

Forms:

DTE Form 1 - Complaint Against the Valuation of Real Property
DTE Form 1M - Complaint Against the Valuation of a Manufactured or Mobile Home
DTE Form 2 - Complaint Against the Assessment of Real Property Other than Market Value