Board of Revision (BOR)
Located at 138 E. Court Street, Rm 304
Cincinnati, Ohio 45202
7:30am -4:00pm
(513) 946-4035 (Complaints cannot be submitted via email)

Jessica Miranda
Hamilton County Auditor

Hamilton County Auditor

Alicia Reece
County Commissioner, President

Alicia Reece, County Commissioner, President

Jill A. Schiller
Hamilton County Treasurer

Jill Schiller, Hamilton County Treasurer


Any owner of property in Hamilton County may contest a property value by filing a complaint with the Hamilton County Board of Revision. Board decisions are based on property values NOT tax dollars.

To file a complaint, please complete DTE Form 1 or DTE Form 1(Manufactured Home) and submit between January 1 and March 31, 2024 (post-marked no later than March 31st).  Complaints cannot be submitted via email.  A complaint initiates a legal proceeding before the Board.  For more information, please read the instructions or consult an attorney.  Auditor employees cannot provide legal advice.


GENERAL OVERVIEW.  The Board of Revision is a quasi-judicial board with three members:  The County Auditor, the County Treasurer and the President of the County Commission.  These members may assign designees to hear the cases and make decisions regarding value.

It is important to understand that the Board of Revision decides cases about property VALUE, not taxes.  The burden of proof falls on the complainant to justify a change in value.  It is not enough to file a complaint and not provide evidence to back up your requested value.  The Board weighs all properly submitted evidence in determining market value.

EVIDENCE.  Suggested evidence may include:

Documentation of a recent arm's length sale:  Closing statements, purchase contract, appraisal, etc.

Recent independent fee appraisals.  Older appraisals and refinance appraisals may be of limited value.

Cost estimates to repair deficiencies in your property signed by a contractor.

For income producing property, expenses and income statements.

Comparable SALES in the immediate area.  Comparison of value to neighborhood properties, where there was no sale is not credible evidence.

The Board cannot consider evidence submitted on a cell phone or disc; tax liability or percentage of taxpayer's taxes; difference between the complainant's property's valuation and a nearby property where there was no sale.

Evidence should be submitted WITH your complaint.  Additional documentation can be submitted up to 10 days prior to your hearing.  Allowing the Board sufficient time to review evidence is to your advantage.  Therefore evidence submitted to the Board fewer than 10 days prior to the hearing may not be considered since it cannot be properly reviewed.

Insufficient, non-probative evidence, and documentation provided less than 10 days before the hearing may result in no valuation change.

HEARINGS.  Hearings last approximately 15 minutes.  In some cases, the Board may conclude, based on its review of timely submitted evidence ahead of the scheduled hearing that your requested value is justified and therefore your presence is not required.  The Board will notify the complainant no less than 10 days prior to the hearing date if the complainant's presence is required.  Oral testimony by the complainant, a qualified real estate expert such as a licensed real estate appraiser, and the Auditor's real estate staff are acceptable.  If a party seeks a continuance, please contact the Clerk of the Board immediately.  When good cause is shown, the Board may grant a continuance.

Frequently Asked Questions: