Ohio property owners have the right to challenge the value assigned to their real estate for real property tax purposes. County auditors conduct full reappraisals every six years and triennial updates in between. Lucas County completed its most recent revaluation to reflect market conditions as of January 1, 2024 (with those amounts payable in 2025). According to local reporting tied to the Lucas County Auditor’s revaluation process,
many residential properties in Lucas County experienced significant upward adjustments, with average value increases of 29.5%. This magnitude of change led to a high volume of appeals and an independent performance audit of the revaluation process, underscoring the material impact these value determinations had on taxpayers. Commercial and
industrial assets showed more varied patterns, with values reflecting sector-specific market dynamics rather than a uniform statewide trend.
Property owners who believe the Auditor’s valuation does not reflect the fair market value may file a Complaint Against the Valuation of Real Property with the County Board of Revision (the “BOR”). The BOR is the governmental body tasked with hearing challenges to real property values and is comprised of one representative each of the County
Commissioner’s office, the County Auditor’s office and the County Treasurer’s office. Complaints for this year must be filed on or before March 31, 2026, and valuation is determined as of January 1, 2025.
Although individuals are entitled to file Complaints with the BOR for properties which they own individually, any property owner who owns a property through an entity (such as a limited liability company, partnership or corporation) must have the Complaint completed, signed and filed by an attorney, as it is considered to be the practice of law.
If the value claimed by the property owner is $50,000 less than the value set by the County Auditor, the local school district automatically receives notice of the filing and has the ability to appear at the hearing arguing that the value as set is accurate (or arguing for a higher value). Hearings usually occur in the summer months with decisions typically being rendered within 30 to 60 days after the hearing. Evidence of value must be presented at the hearing, and simply arguing the value is too high will not yield the desired result. Typically,
our office utilizes either an appraisal done specifically for purposes of the BOR Complaint or testimony of a real estate broker as to the value of the property.
The BOR reviews the value of the property, not the tax burden. The BOR hearing itself is a very simple and straightforward process. If, however, the property owner does not obtain the result he or she desires, there is an opportunity to appeal the decision either to the Common Pleas Court, or to the Ohio Board of Tax Appeals in Columbus. Such an appeal is a much more complicated and costly process and only advisable where the appraised value by the County Auditor significantly deviates from the actual fair market value of the
property.
The time to review your property’s valuation is now. If your property’s assessed value exceeds fair market value based on comparable transactions, now is the time to gather supporting evidence and consider a filing. We are glad to discuss whether a filing with the BOR makes sense in your circumstances.
Mr. Abercrombie is a Partner in the Business Group of Semro Henry Ltd. To contact him please call (419) 517-7377 or email abercrombie@semrohenry.com