BOR Form: Complaint Against the Valuation Of a Manufactured or Mobile Home

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Read the following instructions before completing the form.

Form Instructions

Filing Deadline

A complaint for the current tax year must be received by the county auditor on or before March 31st of the following tax year or the last day to pay first-half taxes without a penalty, whichever date is later. A counter-complaint must be filed within 30 days after receipt of notice from the auditor that an original complaint has been filed.

Who May File

Any person owning taxable real property in the county, the board of county commissioners, the county prosecutor, the county treasurer, the board of township trustees of any township with territory in the county, the board of education of any school district with territory in the county, or the mayor or legislative authority of any municipal corporation with territory in the county may file a complaint. See R.C. 5715.19 for additional information.

Tender Pay

If the owner of a home files a complaint against the valuation of that home, then, while such complaint is pending, the owner is entitled to tender to the county treasurer an amount of taxes based on the valuation claim for such home in the complaint. Note: If the amount tendered is less than the amount finally determined, interest will be charged on the difference. In addition, if the amount finally determined equals or exceeds the amount originally billed, a penalty will be charged on the difference between the amount tendered and the final amount.

Multiple Homes

Only homes that (1) are in the same taxing district and (2) have identical ownership may be included in one complaint. Otherwise, separate complaints must be used. The increase or decrease in valuation must be separately stated for each home. If more than three homes are included in one complaint, use additional sheets of paper.

General Instructions

The Board of Revision may increase or decrease the total value of any home included in a complaint. The board will notify all parties not less than 10 days prior to the hearing of the time and place the complaint will be heard. The complainant should submit any documents supporting the claimed valuation to the board prior to the hearing. The board may also require the complainant and/ or owner to provide the board additional information with the complaint and may request additional information at the hearing, including purchase and lease agreements, closing statements, appraisal reports and cost of improvements added to the home (e.g. skirtings and awnings) for the property.

Ohio Revised Code section 5715.19(G) provides that a "complainant shall provide to the board of revision all information or evidence within the complainant's knowledge or possession that affects the real property" in question. Evidence or information that is not presented to the board cannot later be presented on any appeal, unless good cause is shown for the failure to present such evidence or information to the board.

Instructions for Line 9

In Column A enter the complainant's opinion of the full market value of the home. In Column B enter the current full market value of the home. In Column C enter the difference between Column B and Column A.

Instructions for Line 11

If property was sold in the last three years, attach the purchase agreement, escrow statement, closing statement or other evidence available. If the buyer and seller were or are related or had any common business interests, attach an explanation. If any other items were included in the sale of the real estate, attach a description of those items. Show the value of those items and explain how the values were determined.

Notice

If the county auditor is in possession of an email address for you, the auditor may choose to send any notices the auditor is required to send regarding this complaint by email and regular mail instead of by certified mail.

Mail the completed form to:

Board of Revision
373 South High Street 20th Floor
Columbus, Ohio 43215-6310

Complaints may also be submitted by email to BOR@franklincountyohio.gov.

Form Information

Tax year:
County:
Complaint type
This is an original complaint
This is a counter-complaint

Home Owner Information

Property owner full name:
Property owner street address:
Property owner city:
Property owner state:
Property owner zip code:

Complainant Information

Is the complainant the owner?
Yes, The Complainant is the owner.
No, The Complainant is not the owner.

Complainant's Agent's Information

Complainant's Agent's Full Name:
Complainant's Agent's Street Address:
Complainant's Agent's City:
Complainant's Agent's State:
Complainant's Agent's Zip Code:

Contact Person

Contact person's 10 digit telephone number without parentheses or hyphens:
Complainant's Email Address:

Number of Homes

Number of Homes Included in This Complaint

The following questions are based on the increase or decrease in market value sought. Counter-complaints supporting auditor's value may have zero in "change in market value".

Property 1

Property 1 registration number from tax bill:
Property 1 address:
Complainant's opinion of the true value (fair market value) of property 1:
$
Current market value (full market value) of property 1:
$
Change in market value (subtract the current market value from the complainant's opinion of the market value):
$

Property Justification and Use

Justification for the requested change in value of listed property or properties:
Principal use of listed property or properties:

Recent Sale of Home

Was home sold within the last 3 years?
Yes, home was sold within the last 3 years.
No, home was not sold within the last 3 years.
I do not know if home was sold within the last 3 years.
If property was not sold but was listed for sale in the last 3 years, attach a copy of listing agreement or other available source.

Recent Improvements to Home

Were any improvements completed within the last 3 years?
Yes, improvements were made within the last 3 years.
No, improvements were not made within the last 3 years.

Appraiser Report or Testimony

Do you intend to present the testimony or report of a professional appraiser?
Yes, I intend to present the testimony or report of a professional appraiser.
No, I do not intend to present the testimony or report of a professional appraiser.
I do not know if I will present the testimony or report of a professional appraiser.

Prior Complaints

If you have filed a prior complaint on this home since the last reappraisal or update of property values in the county, the reason for the valuation change requested must be one of those below. Please check all that apply and explain on an attached sheet. See R.C. 5715.19(A)(2) for a complete explanation.
The home was sold in an arms length transaction
A substantial improvement was added to the home
The home lost value due to a casualty
Occupancy change of at least 15% had a substantial economic impact on the property

Submit

Press the button below to create a PDF file of the form. A PDF document will be displayed with your information. Due to the formatting of the PDF, the data you have entered here may appear to be different than expected. Please review your data on this page for accuracy before submitting your form.

Please print the PDF and mail it to:

Board of Revision
373 South High Street 20th Floor
Columbus, Ohio 43215-6310

Complaints may also be submitted by email to BOR@franklincountyohio.gov.

The form must be notarized, signed, and contain any supplemental documents described in the form instructions section.

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