J. CRAIG SNODGRASS, CPA, CGFM
Lorain County Auditor | Lorain County, Ohio
Taxpayers and other parties including local school boards may petition the Board of Revision to seek a review of Real Property or Mobile Homes that are taxed like real estate. While complaints are typically for a review of the valuation of the Real Property or Mobile Home, complaints other than market value may include requests for review of CAUV determinations or review of Real Property classifications.
To begin an appeal, you must file a Complaint Against the Valuation of Real Property on the proper form. If you file a complaint, it is important to read the instructions and complete each section of the form. You must accurately list the owner of the property, the address, and parcel numbers. It must be signed and notarized. You may file by regular US mail. The date of the postmark is considered the date of the filing. There is no filing fee.
The complaint can be filed after January 1st but must be filed by or postmarked by March 31st of the applicable year. You can only file with the Board of Revision once during each three-year period between reappraisals and updates unless a specific exception applies. The exceptions are: if the property was sold in an arm’s length transaction; if there was a substantial improvement to the property; if the property lost value due to a casualty (damage from a sudden event such as a fire or tornado); or an occupancy change (on commercial property) of at least 15% that had a substantial economic impact on the property.
VIDEO: A guide to your Board of Revision Hearing
BOR Forms:
2025 Board of Revision Case Filings (for Tax Year 2024)
2025 Board of Revision Hearing Schedule: