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Challenge Your Property Value
The Lucas County Board of Revision
BORSeal_Small.jpg
The Board of Revision (BOR) is comprised of the County Treasurer, Auditor, and President of the County Commissioners, or their representatives, and annually hears taxpayers' complaints regarding the valuation of their real property. The Board hears complaints on residential, as well as commercial, industrial and agricultural property.

Property owners who wish to challenge their property values can file with the Board of Revision beginning January 1st, 2015.  

Prior to a Board scheduled hearing, taxpayers are urged to bring evidence supporting their request for a change in valuation, such as recent sales figures, sales contracts, or independent appraisals. Complainants may also research the Auditor's appraisal of their property in the Auditor's Office or with AREIS Online (Auditors Real Estate Information System). Homeowners with questions about their property valuations can also contact the Auditor's Education and Outreach Department at (419) 213-4406.

How to Submit a Complaint Against Value
Property owners must complete and file a Complaint Against the Value of Real Property, form DTE1, AND Hearing Waiver form, between January 1, 2015 and the March 31, 2015 deadline.

Form DTE1 - Complaint Against the Value of Real Property
Hearing Waiver Form - This lets our office know if you will be attending the hearing or not. If you should choose to attend the BOR hearing, this form also tells our office how to send your scheduling notice.  

Completed DTE1 forms must printed, signed and notarized before being submitted to the Board of Revision. Signed and notarized forms can either be mailed to our office at: 
Lucas County Auditor
Attn: Board of Revision
One Government Center, Suite 670
Toledo, OH 43604 

or scanned and emailed to:  

Alternatively, property owners may file a complaint electronically, using our 
Board of Revision E-Filing System,
although this method still requires a signed and notarized application be submitted as detailed above. Upon completing the electronic application, you will be presented with a PDF version of your complaint to sign and have notarized.

Please also see: Board of Revision: What do I have to do?

What happens after I submit my application?
Applications will be entered into our system in the order in which they are received. If you choose to attend a hearing, you will receive a letter stating your hearing date and time. The letter will arrive at least 10 days prior to your hearing date. Hearings are scheduled in 20 minute increments.

We encourage home/property owners to make the necessary arrangements to attend the hearing. Due to the large number of applications, we allow for only one reschedule. If you fail to attend your hearing date, the Board of Revision will render a decision on your behalf based on the evidence that was submitted with your complaint. After the hearing, you will receive a certified letter indicating the Board of Revision's decision.

For more information regarding the hearing process, please watch our Board of Revision Video

What if I waived my attendance at the hearing?
If you opt to have the Board of Revision render a decision on your behalf, you will receive a certified letter indicating their decision.

What if I am not satisfied with the decision I was given?
If you are not satisfied with the Board of Revision's decision, you may appeal your case to the State of Ohio Board of Tax Appeals or the Lucas County Common Pleas Court.

Income Producing Property
Commercial property value complaints are to use the same form, DTE1, as listed above. Complainants filing income producing, commercial or industrial property applications are encouraged to review the BOR Instructions for income producing property.