If you think your county auditor has your home’s value too high, you can file a complaint (DTE Form 1) with your county Board of Revision, and complaints about your 2026 value are due by March 31, 2027. Filing is free, and you don’t need a lawyer to do it yourself. But Ohio has strict rules about who can file for you and how often. Here’s how it works.
1. Know where your county is in the cycle
Ohio values property on a six-year schedule. The state tax commissioner orders a full reappraisal of every county once every six years. In the third year after a reappraisal, the commissioner may also order an update for property that looks out of line.
Why it matters: values usually jump in a reappraisal or update year, and that’s when a complaint often makes the most sense. It also matters because of the one-complaint rule in step 3.
Look up your parcel on your county auditor’s website. Check the auditor’s market (true) value, plus the facts behind it: square footage, bedrooms and bathrooms, lot size, year built and condition.
2. Check the deadline
A complaint for the current tax year must be filed on or before March 31 of the following year, or by the last day to pay first-half taxes without penalty, if that’s later. So a complaint about your 2026 value is due by Wednesday, March 31, 2027, unless your county’s first-half due date falls later.
You file with your county auditor. If you mail it, the U.S. Postal Service postmark counts as the filing date. A private postage-meter stamp does not. Your auditor’s website has the form and filing details.
3. Make sure you’re allowed to file this year
Ohio generally allows one complaint per parcel per interim period, meaning the stretch between reappraisals and updates. If you (or anyone else) already filed on your parcel for an earlier year in the same period, you can’t file again unless something new happened after the prior tax lien date:
- The property sold in an arm’s-length sale
- It lost value from a casualty, like a fire or storm
- A substantial improvement was added
- For income property, occupancy changed by at least 15% with a substantial economic impact
You can also refile if your earlier complaint was withdrawn before the board heard it. DTE Form 1 asks whether you’ve filed since the last reappraisal or update, so answer it carefully.
4. Know who can file for you
Ohio law lists exactly who may file a complaint on a property. For a home, that’s:
- The owner
- The owner’s spouse
- Someone the owner hires who is a licensed real estate broker, a licensed or certified real estate appraiser, a public accountant with an Ohio permit, or a holder of a designation from a professional assessment organization
- For property held in a trust, a trustee; for an LLC or corporation, an officer, member, partner or salaried employee
That list matters. A paid tax consultant who doesn’t fit one of these categories can’t file a complaint for you. If someone offers to handle your Ohio complaint, ask which category they fall under.
5. Build your evidence
The board’s question is simple: what was your home worth for the tax year you’re challenging? You claim a specific value on DTE Form 1, and you should back it up. The strongest evidence:
- A recent sale of your home. If you bought it in an arm’s-length sale near the tax lien date, the price is often the best evidence of value. Bring the closing statement.
- An appraisal by a licensed appraiser, with an effective date close to the start of the tax year.
- Sales of similar homes nearby, adjusted for differences.
- Photos and repair estimates showing condition problems the auditor didn’t account for.
Send your documents to the board before the hearing. This is important: anything you don’t give the Board of Revision generally can’t be used later on appeal, unless you show good cause.
6. Watch for a school board counter-complaint
School districts used to file complaints asking for higher values on homes they didn’t own. A 2022 law, House Bill 126, sharply limited that. Today a board of education can file an original complaint on property it doesn’t own or lease only when the property sold in an arm’s-length sale within the prior two years for more than the auditor’s value by both 10% and a dollar threshold that’s adjusted each year. It also has to pass a resolution at a public meeting and notify the owner first.
A school board can still file a counter-complaint when an owner’s complaint seeks a change of at least $17,500 in taxable value. It must file within 30 days. If you’re the owner and someone else’s complaint involves your parcel, the auditor has to notify you.
7. Attend your hearing
The Board of Revision must send notice of the time and place at least 10 days before the hearing. Hearings are usually short. Bring:
- A one-page summary with the value you’re asking for
- Your appraisal or sales evidence
- Photos and estimates
The board generally has to decide within 180 days after the filing deadline.
8. Appeal if you disagree
You have 30 days after the board mails its decision to appeal. You can choose one of two routes:
- Board of Tax Appeals (BTA). File a notice of appeal with both the BTA and the Board of Revision.
- Court of common pleas in your county. This route is open to the person in whose name the property is listed. File the notice with both the court and the Board of Revision.
If appeals are filed in both places, the one filed first controls.
9. Claim your homestead exemption
A value complaint isn’t the only way to cut your bill. Ohio’s homestead exemption is for owner-occupants who are 65 or older, permanently and totally disabled, or a surviving spouse at least 59. There’s an income limit; Warren County lists it as $41,000 of Ohio adjusted gross income for the 2026 tax year. Apply with Form DTE 105A at your county auditor’s office. Check with your auditor for the exact deadline and current limit.
Or let someone do it for you
You can file a Board of Revision complaint yourself for free. Because Ohio only lets certain licensed professionals file for owners, Recoup Capital is lining up licensed filing partners in Ohio. Join the waitlist and we’ll review your value before the March 31 deadline. You can also see where we work today.
Sources: Ohio Rev. Code 5715.19 (complaints), DTE Form 1 and instructions, Ohio Rev. Code 5715.33 (reappraisal), Ohio Rev. Code 5717.01 (BTA appeals), Ohio Rev. Code 5717.05 (common pleas appeals), Ohio Board of Revision Resource Center — HB 126 summary, Warren County Auditor — homestead exemption.