OHIO BOARD OF REVISION
Ohio Board of Revision Explained
The Board of Revision (BOR) is the first step in challenging your Ohio commercial property tax assessment. Here's how the process works, what to expect, and how to maximize your chances of a successful outcome.
Mar 31
Filing Deadline
County
Level Process
No Fee
Unless We Save
WHAT IS THE BOR?
Understanding Ohio's Board of Revision
THE BOR PROCESS
How the Board of Revision Process Works
01
File a Complaint
02
Hearing Scheduled
03
Present Your Case
04
Receive Decision
EVIDENCE THAT WORKS
What Evidence to Present at Your BOR Hearing
Recent comparable sales of similar commercial properties
Income and expense statements (for income approach arguments)
Independent appraisal or market analysis
Photos documenting property condition issues
Lease agreements showing actual rental rates
Market data showing vacancy trends in your area
THE DECISION
Filing with the BOR vs. Accepting Your Assessment
When You File with the Board of Revision
Your assessment gets an independent review
Evidence-based argument for a lower value
Potential for significant tax savings
Right to appeal to BTA if BOR decision is insufficient
Free to file — no court costs
When You Accept the Assessment
You pay taxes based on a potentially inflated value
Overpayment compounds year after year
You lose your right to challenge for the tax year
Assessors have no incentive to lower values proactively
WHY EPTA
Experienced Board of Revision Representation
Partnership with Ohio-licensed counsel (Sleggs Danziger)
BOR representation across Cuyahoga, Franklin, and Hamilton counties
Evidence preparation and hearing representation
Escalation to Board of Tax Appeals when warranted
Contingency fees — no savings, no fee
The Board of Revision (BOR) is a county-level administrative body in Ohio that hears complaints about property tax assessments. It consists of the county auditor, county treasurer, and a county commissioner (or their designees). Property owners can file a complaint with the BOR to challenge the assessed value of their property. Learn more about Ohio property tax appeals.
To file a complaint, you need to submit the appropriate form to your county's Board of Revision with the property's parcel number, the current assessed value, and the value you believe is correct. EPTA handles the entire filing process on your behalf. Start with a free review to see if your property qualifies for a reduction.
The deadline to file a complaint with the Ohio Board of Revision is March 31 of the tax year. This is a firm deadline — once it passes, you cannot challenge your assessment for that year. See all property tax deadlines for Ohio, Michigan, and Indiana.
At a BOR hearing, you or your representative present evidence supporting a lower assessed value. This typically includes comparable sales data, income and expense statements, or an independent appraisal. The board reviews the evidence and issues a decision. Learn more about the appeal process and what evidence to prepare.
Yes. If the Board of Revision's decision is unfavorable or the reduction is insufficient, you have 30 days from the decision to appeal to the Ohio Board of Tax Appeals (BTA). The BTA conducts a de novo review, meaning it considers the case fresh rather than simply reviewing what the BOR decided. EPTA represents property owners at both the BOR and BTA levels.
You are not legally required to have a lawyer, but having experienced representation significantly improves your chances of success. The BOR process involves procedural requirements, evidence standards, and negotiation opportunities that an experienced representative can navigate more effectively. Get a free review to discuss your options with EPTA.
