Instructions for Completing DTE 2
DTE 2
Rev. 02/19
FILING DEADLINE: A COMPLAINT FOR THE CURRENT TAX
YEAR MUST BE RECEIVED BY THE COUNTY AUDITOR ON
OR BEFORE MARCH 31 OF THE FOLLOWING TAX YEAR OR
THE LAST DAY TO PAY FIRST-HALF TAXES WITHOUT A PEN-
ALTY, WHICHEVER DATE IS LATER. A COUNTER-COMPLAINT
MUST BE FILED WITHIN 30 DAYS AFTER RECEIPT OF NO-
TICE 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 prosecu-
tor, 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 property files a complaint that
seeks a reduction in the taxable value of that property, the owner
is entitled to tender to the county treasurer an amount of taxes
based on the valuation claimed for the property in the complaint.
NOTE: if the amount tendered is less than the amount finally de-
termined, 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 be-
tween the amount tendered and the original amount.
MULTIPLE PARCELS: O n ly par ce ls t ha t (1 ) ar e i n th e sa m e t ax-
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 are (1) in the
same taxing district, (2) have identical ownership, and in the case
of complaints challenging the eligibility of property for CAUV,
(3) are farmed as 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: The Board of Revision will notify
all parties not less than ten days prior to the hearing of the time
and place the complaint will be heard. The complainant should
submit any documents supporting the complaint to the Board
prior to the hearing. The Board may also require the complainant
and/or owner to provide the Board with additional information be
filed with the complaint and may request additional information
at the hearing.
R.C. 5715.19(G) provides that “a complainant shall provide to the
Board of Revision all information or evidence within the complain-
ant’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 failure to present such evidence to the Board.
NOTICE REGARDING LINE 5: 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.
INSTRUCTIONS FOR LINE 8. Following is a brief description
of the types of complaints that can be filed by using this form.
Complaints against the market value of property should be filed
on the DTE Form 1.
The classification of property under RC 5713.041. Check this
box if the complaint is contesting the classification of the property
based on its primary use or, in the case of vacant land, its highest
and best use, or the failure to tax mineral rights separately from
land that is used for agricultural purposes.
The classification of property under RC 319.302. Check this
box if the complaint is contesting whether the property is elig
ible
for the non-business tax credit for qualifying levies.
The denial of a CAUV application filed under RC 5713.32 or
the conversion of CAUV property under RC 5713.35. Check
this box if the complaint is contesting the denial of an initial CAUV
application or the removal of property from the CAUV program
and the subsequent billing of recoupment.
The valuation of property on the agricultural land tax list.
Check this box if the complaint is contesting the auditor’s ap-
plication of the CAUV Table to the property, e.g. listing land as
cropland which the complainant believes should be listed as
conservation or woodland property, or if the complaint is contest-
ing the accuracy of the value in the CAUV Table as it relates to
the property. Note that the complainant will be required to prove
that the alternative value is more accurate using valid sales data.
See OAC 5703-25-34(L).
Determination whether good cause exists for land on the
CAUV program to remain idle under RC 5713.30(A)(4). Check
this box if the complaint is seeking this finding to allow CAUV
property to remain idle for a second year.
Determination of whether good cause exists for the failure
to file a CAUV renewal application pursuant to RC 5713.351.
Check this box if the complaint is seeking this finding to have the
property reinstated in the CAUV program following the failure to
file or timely file a renewal application.
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.
