Board of Revision

 

 440-576-1484 440-576-1484
(M-F 8:00am – 4:30pm)

 

BOR Yearly Summary

DTE Form 1 (Real Estate) DTE Form 1 (Manufactured Home)

DTE Form 2 (CAUV, Homestead, etc.)

Rules of Practice and Procedure


 

Complaint Process

 

Contest Your Property

Property owners may contest their property value by filing a complaint with the Ashtabula County Board of Revision. The Board adjusts values, not tax dollars.

 

To file a complaint, please complete the appropriate form and submit between January 1 and March 31 of the current tax year.

 

A complaint initiates a legal proceeding. For more information, please read the instructions in the Board of Revision Rules of Practice and Procedure, or consult your attorney.  Auditor employees cannot give legal advice.

 

Proving Your Case

 

The burden of proof falls on the complainant

Insufficient proof may result in no valuation change. The Board weighs all evidence in determining fair market value, including:

  • If recently sold, supporting documentation such as the closing statement and purchase contract
  • Independent fee appraisals
  • Cost estimates to repair deficiencies in your property
  • If the property produces income, expense and income statements

 

Based on Ohio law, the Board of Revision will not consider the following in their decision:

  • A percentage of increase in the taxpayer’s taxes
  • The difference between the  taxpayer’s valuation and a nearby property’s valuation

 

Hearing Notification

The Auditor notifies a complainant through certified mail no less than ten days before the date of hearing if one is required. If a continuance is needed, please alert the Clerk of the Board of Revision immediately. For good cause shown, the Board may continue hearings at a party’s request.

Appeal Process

If you aren’t satisfied with the BOR’s decision you may file an appeal within 30 days of your postmarked decision letter. You may file with either the Board of Tax Appeals in Columbus or the Court of Common Pleas in Jefferson. This notice of appeal must be filed with both the Board of Revision and the higher court you choose. See forms below.

BTA Appeal Form

CCP Appeal Form

 

Frequently Asked Questions

If I get a reduction in value, how do I get a refund or credit?

All decisions are held for 30 days pending an appeal. Once that time has expired, we adjust the records and issue a refund or credit.

Does a BOR value decision carry forward?

In many cases, the decision will carry forward until the next triennial. But ultimately it’s the Auditor’s discretion.  

Why do some cases involve the district’s Board of Education?

If the market value sought exceeds $50,000 market value (or $17,500 assessed), by law the BOR must notify the Board of Education for that taxing district.

How far back in time can a BOR decision go?

January 1 of the filing year.

What can I expect at a BOR hearing?

How long will it take to get a hearing date?

We receive hundreds of complaints each year and we make every attempt to handle them in the order we receive them. Each complaint is worked based on its own merits and the process can be lengthy.

Do I need an attorney to file a BOR complaint?

For property deeded to an individual, an attorney is not required. For property deeded to a business entity or a trust, an attorney is strongly recommended. Representation by an attorney is always encouraged.

Contact Us

(P) 440-576-3783

(F) 440-576-3797

auditor@ashtabulacounty.us

Our office is located in the county courthouse at
25 W Jefferson St, Jefferson, Ohio.

Contact Us

(P) 440-576-3783

(F) 440-576-3797

auditor@ashtabulacounty.us

25 W Jefferson St, Jefferson, Ohio

Open M-F 8:00am - 4:30pm