Filing the complaint is only the first step. If your county's Board of Revision does not resolve the matter on the paperwork alone, you will be scheduled for a hearing, and knowing what that actually looks like makes a real difference in how well you present your case.

Who is on the board

Each county's Board of Revision is typically composed of the county auditor, the county treasurer, and a county commissioner, or their designated representatives. In larger counties, hearings are often conducted by staff hearing officers who make recommendations the board formally adopts.

What the hearing is, and is not

A Board of Revision hearing is a quasi judicial proceeding, more formal than a conversation, less formal than a courtroom trial. Testimony is typically given under oath, and the board relies on the evidence presented rather than general impressions. There is no jury, and the rules of evidence are relaxed compared to a courtroom, but the board still expects credible, specific proof rather than an assertion that a value feels too high.

The burden is on you

As the complainant, you carry the burden of proving the auditor's valuation is wrong. That means arriving with something concrete: a closing statement from a recent arm's length purchase, an independent appraisal, photographs documenting the property's condition, or a comparable sales analysis. A recent sale price is often the single most persuasive piece of evidence a board will see.

What happens after the hearing

The board issues a written decision. If you disagree with the outcome, you generally have 30 days to appeal further to the Ohio Board of Tax Appeals, a separate, more formal proceeding with its own evidentiary rules.

Practical takeaway

Treat the hearing as an evidentiary proceeding, not an informal chat with the auditor's office. Show up with documentation, not just an opinion, and know your appeal rights in case the board's decision does not go your way.

Sources and Further Reading

Ohio Revised Code Section 5715.19, Complaint against valuation or assessment: https://codes.ohio.gov/ohio-revised-code/section-5715.19

Ohio Revised Code Section 5717.01, Appeals to the Board of Tax Appeals: https://codes.ohio.gov/ohio-revised-code/section-5717.01

If you have a Board of Revision hearing coming up, we can help you prepare the evidence and represent you at the hearing. Call our office at 216-644-3359, or contact us online to share the details of your situation.