Warren County Auditor
Property owners may appeal property valuations through the Warren County Board of
Revision (BOR). 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 between January 1 and 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 BOR 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 BOR 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 BOR prior to the hearing. The BOR 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 BOR are of public record. The hearings
are recorded. All decisions by the BOR will be made on the record and a decision
letter will be mailed or emailed to all parties.
BOR Complaint forms can be obtained from the Auditor's office at the address below
or on-line by clicking here - DTE Form1.
406 Justice Drive
Lebanon, Ohio 45036