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General Information
Staff Directory
Email
auditor@unioncountyohio.gov
Phone Numbers
937-645-3003
Fax: 937-645-3057
Emergencies: Dial 911
Location
233 West 6th Street
2nd Floor
Marysville,
OH
43040
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Hours
Office Hours
8:30 a.m. - 4 p.m.
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Board of Revision (BOR)

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Board of Revision (BOR)

CLICK HERE for Board of Revision (BOR) forms, Information, and Frequently Asked Questions (FAQ's)

CLICK HERE to visit our Beacon Property Search web application in order to begin the process of submitting a Board of Revision complaint. Please note when you visit the Beacon Property Search web application, you will need to initially search for and select the specific property for which you seek to file a Board of Revision complaint. Upon selecting the specific property, you will have the option to select a Petition to Board of Revision button link to begin this process.

Ohio law offers the Board of Revision to property owners as a way to contest their property value for the current tax year. Things to keep in mind:

  1.  The Board of Revision has NO jurisdiction over taxes or tax rates. In other words, do not file a complaint if you feel your taxes are too high. You can certainly file if you feel your market value is incorrect.
  2.  The Board of Revision has the authority to enact 3 distinct outcomes - to raise, lower or make no change to the property’s value.
  3.  Finally, don’t forget that Ohio law is very clear that Market value is the value at which Ohio law requires properties to be taxed. And the best indicator of Market Value is a Valid, Recent Sale:
    1. Valid means that the sale had no special financing, not a foreclosures or bankruptcy, and exposed to the real estate market.
    2. Recent means within 24 months of the tax lien date, which is January 1st of the tax year.

If you have a recent sale, and the current Auditor’s value is less than your valid, recent sale price, be aware that the Board of Revision is likely to value your property according to its recent sale price. It is important to be prepared.

Of course, the Auditor's Office (937-645-3003, select Real Estate option from menu) is always available to discuss questions or concerns property owners may have. We strongly encourage those interested in filing a BOR complaint to thoroughly research their situation.