A property owner has three opportunities to appeal their property’s estimated fair market value.
- The first opportunity is by participating in an Informal Hearing with the County’s appraiser. This is applicable in revaluation or update years which are specific for each county in Ohio. This process typically takes place in the Fall of the year up for revaluation.
- The second opportunity is through a formal appeal to the County’s Board of Revision. This is applicable to all taxpayers annually. A taxpayer can file once in a 3 year cycle to the Board of Revision. The deadline to file an appeal to the Board of Revision is March 31, 2015 (for the 2014 tax year).
- The final opportunity (after the written Board of Revision decision has been received by the property’s owner) is filing a formal appeal to the Ohio Board of Tax Appeals.