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Challenge Your Property Value
The Lucas County Board of Revision
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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, 2017.  

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, 2017 and the March 31, 2017 deadline.

There are two ways to file:

1.  e-File
e-File your BOR online - Click here to fill out your BOR online.

Please Note: Attendance at the Value Complaint Hearing is OPTIONAL FOR RESIDENTIAL PARCELS ONLY. Income Producing, Commercial, and Industrial property MUST attend the Hearing.
 
2.  Regular Mail
 BOR Form
Form DTE1 - Complaint Against the Value of Real Property form to print and file.
Hearing Waiver Form - Click here to print form and fill out.
This form 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 scanned and emailed to our office at  or sent via regular mail to: 
Lucas County Auditor
Attn: Board of Revision
One Government Center, Suite 670
Toledo, OH 43604 

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

What happens after I submit my application?
Applications will be entered 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 submitted with your complaint. After the hearing, you will receive a certified letter indicating the Board of Revision's decision.

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, use the same form, BOR DTE 1 (as listed above). Complainants filing income producing, commercial or industrial property applications are encouraged to review the BOR Instructions for income producing property.