Board of Revision

Both residential and commercial taxpayers can appeal the value placed on their property by filing a Complaint Against the Valuation of Real Property with the Mahoning County Board of Revision.  The Board of Revision is responsible for adjudicating these complaints.  In addition, since public education in the State of Ohio is currently financed by property taxes, local boards of education can file counter - complaints against taxpayer complaints as well as file original complaints, subject to limitations imposed by law, for value increases.

Members

The County Auditor, Treasurer and President of the County Commissioners are the statutory members of the Board of Revision.

Responsibilities

Among the responsibilities of the Board of Revision are:

  • To assist citizens in filing complaints. However, this does not include providing legal advice.
  • To notify the appropriate parties of the hearings and decisions
  • To arbitrate complaints by a quorum of two.
  • Board decisions can be appealed in appellate courts, which requires the Board of Revision to prepare a transcript of proceedings before the Board of Revisions.
  • The Board of Revision has the duty to submit correction notices to the Auditor’s office when the Board of Revision and court decisions are finalized.

Filing a Complaint

Please know that in the event you choose to file a complaint, a hearing will be scheduled in the future relative to your complaint. In an attempt to explain the complaint process to you and in an effort to make your hearing more productive, please see below.

Please know that the Board of Revision hearing will address the value of your property; taxes will not be discussed. If you wish to discuss taxes, you should speak with your local taxing authority that is responsible for placing levies upon the ballot. In the event you dislike the real property tax structure, you should speak to your state representatives, who have the authority to introduce legislation that can change the tax structure. This office is merely responsible for setting a fair market value on your property; that is, what we believe your property would sell for on the open market.

Residential Property

In presenting your evidence to the Board of Revision, the following facts are among those that are especially relevant when you contest the value of your Residential Property:

  • Closing or settlement statements, purchase agreement, and a copy of the conveyance statement, if applicable. Or, if the property is listed for sale, submit copies of marketing/listing agreements.
  • Photographs of the property with professional estimates of costs to repair deficiencies.
  • Construction cost of a new building (five years old or less), certified by the builder. These should include all costs including land cost.
  • Appraisal Report by a certified appraiser. We reserve the right to question the appraisal.

Commercial Property

When contesting the value of your Commercial Property, the following facts are among those that are especially relevant:

  • Closing or settlement statements, purchase agreement, and a copy of the conveyance statement, if applicable. Or, if the property is listed for sale, submit copies of marketing/listing agreements.
  • Lease agreements and/or rent rolls, if applicable.
  • Photographs of the property with professional estimates of costs to repair deficiencies.
  • Three years of income and expense statements or appropriate schedules of the complainant’s federal income tax return.
  • Construction cost of a new building (5 years old or less), certified by the builder. These should include all costs including land cost.
  • Appraisal Report by a certified appraiser. We reserve the right to question the appraisal.

Burden of Proof & Factors to Consider

It is important to note that you have the burden of proof in presenting factors such as those cited above to support your claim that your property value should be revised; that is, your property cannot sell for the value that we have placed upon it.

Please note that the following factors are not especially relevant to the issue of your property’s valuation:

  • Pets or other nuisances are present in your area.
  • Neighborhood disputes.
  • Sewer problems (this problem should be directed to the proper authority in your area, such as the water department or the Mahoning County Sanitary Engineering Department, which can be contacted at 330-793-5514
  • Dissatisfaction with increased taxes. The hearing before the Board of Revision concerns the valuation of your property; it does not concern taxes. As previously explained, real estate taxes are the result of voted levies which are placed on the ballot by your local taxing authorities. Experience reflects that approximately 70% of your real estate taxes are disbursed for the benefit of your local school districts.
  • The fact that you have not done anything to your property to increase its value. Under this logic, a parcel of vacant land should be valued the same today as it was one hundred years ago. Certainly we all know this is not true. Real estate is a commodity that under the simple economic theories of supply and demand can increase in value over time, without the investment of any additional labor (by yourself or contract personnel) or money.

Complaint Against the Valuation of Real Property Form

The complaint form may be obtained by calling the Auditor's Office at 330-740-2010, or in person at the Mahoning County Auditor's Office.

For your convenience we have added a Board of Revision Complaint Packet to print offline.

Preferred submittal of the DTE Form is by mail, although we will still accept the form at our office. 
If you file a BOR complaint, you are responsible for verification that the Board of Revision has received it.
If you have brought your complaint into the office, you will receive a date stamped copy of the DTE Form.
If you mailed the complaint and have provided an email address, a scanned date stamped front page of the DTE Form will be emailed to you.
If you mailed the complaint and you have only provided a mailing address, you will have a date stamped copy of the DTE Form mailed back to you.
Please follow up with the office if you have not received a stamped copy of your complaint. 
The Board of Revision is not responsible for lost mail. 
The deadline each year to file your complaint is March 31 at 4:30pm.
See the FAQ for filing dates.
Should you have any questions, please contact this office at 330-740-2010.