Instructions for Completing DTE 1
DTE 1
Rev. 02/19
FILING DEADLINE: A COMPLAINT FOR THE CURRENT
TAX YEAR MUST BE RECEIVED BY THE COUNTY AUDI-
TOR ON OR BEFORE MARCH 31 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 trust-
ees 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 property files a complaint
against the valuation of that property, 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 property 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 Parcels: Only parcels that (1) are in the same tax-
ing district and (2) have identical ownership may be included
in one complaint. Otherwise, separate complaints must be
used. However, for ease of administration, parcels that (1)
are in the same taxing district, (2) have identical ownership
and (3) form a single economic unit should be included in
one complaint. The increase or decrease in valuation may
be separately stated for each parcel or listed as an aggregate
sum for the economic unit. If more than three parcels are
included in one complaint, use additional sheets of paper.
General Instructions: Valuation complaints must relate to
the total value of both land and buildings. The Board of Revi-
sion may increase or decrease the total value of any parcel
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 complain-
ant 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, construction costs,
rent rolls and detailed income and expense statements for
the property.
Ohio Revised Code section 5715.19(G) provides that “a com-
plainant shall provide to the Board of Revision all information
or evidence within the complainant’s knowledge or posses-
sion 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 parcel before the ap-
plication of the 35% percent listing percentage. In Column
B enter the current full market value of the parcel. This will
be equal to the total taxable value as it appears on the tax
bill divided by 0.35. Enter the difference between Column
B and Column A in Column C.
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 in-
cluded 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.