The Carroll County Board of Revision consists of three members: the Carroll County Auditor, the Carroll County Treasurer, and the Chairperson of the Board of Carroll County Commissioners. The board members may appoint representatives to serve in their absence as needed. A majority of the board may act as a quorum to hear and determine any complaint.
The Board of Revision reviews complaints regarding property values. Taxpayers who do not agree with the current valuation of their property may file a complaint with the Board of Revision. The deadline to file for Board of Revision is March 31st. The complaint must be in our office no later than 4:00 PM or postmarked by the filing deadline.
The filing of a complaint is an initiation of a legal proceeding. Please read the instructions on the complaint form and the BOR Rules and Procedures. An incomplete or flawed form may result in dismissal of the case. The burden of proof is on the complainant. In these cases, property owners carry the heavy burden of proving that the auditor’s value was wrong. In contrast, the county does not need to prove that the auditor’s value was correct. This means that owners need to submit reliable, meaningful evidence to establish the property’s true market value as of Jan. 1 of the appropriate tax year. The Board will determine the fair market value based on the evidence submitted and an appraiser's research. The Board does not hear complaints regarding the amount of the real estate taxes. The complaints must be based on the valuation.
Changes to valuation generally carry forward until the next update year. Property values work on a six-year cycle with revaluations occurring every three years. The cycle begins with a reappraisal year (year one) when the auditor's appraisal staff conduct a full reassessment. Once these values are determined, they will remain in effect for years two and three unless the property is sold, damaged or improved. Year four is an update year. The values are adjusted based on the market data gathered in the prior year(s), and these values will remain in effect for year five and six unless the property is sold, damaged or improved. The Ohio Revised Code allows one filing within each three year period. Please keep in mind that withdrawn cases count as an official filing.
What type of evidence does the Board Consider? click here
You will be notified by certified mail at least ten days in advance of the date and time of your hearing. If a continuance is needed please contact the Board of Revision by phone 330-627-2250. All continuances need to be in writing and will be subject to approval from the board. Only one continuance per case will be considered.
Complaint Against the Valuation of Real Property (DTE Form 1)
Complaint Against the Assessment of Real Property Other than Market Value (DTE Form 2)
If you are not satisfied with the BOR’s decision you may file an appeal within 30 days of your postmarked decision letter. You may file DTE Form 4 with the Board of Tax Appeals in Columbus. This notice of appeal must be filed with both the Board of Revision and the higher court you choose.