Real Estate

Appraisal and Assessment: Board of Revision (BOR)

Board of Revision Overview
Every year between January 1 and March 31, taxpayers may file an appeal of their property assessment through the county’s Board of Revision. Board members include the Butler County Auditor, Butler County Treasurer, and the President of the Butler County Commission.

Once the Board of Revision issues a decision, the value that the board determines will remain the value for the year in which the complaint was filed and, if the complaint was filed in the first year of the Auditor’s three-year appraisal cycle, the following two years, or, if the complaint was filed in the second year of the three year cycle, the following year, unless there is a significant change in circumstances.  These include:  (i) adding a significant new tenant or the loss of a significant tenant, (ii) new construction at the property, (iii) destruction of the property in whole or in part; and (iv) an arms-length sale of the property.

For more information see our BOR brochure here or continue reading below.

2020 and 2021 Value Appeals

In a 2022 Ohio Board of Tax Appeals decision the Butler County Auditor’s Office was mandated to retroactively increase residential property values within four taxing districts (Fairfield, Fairfield Township, Hamilton and West Chester) for the effective value dates of January 1, 2020 and 2021.

The Butler County Board of Revision adopted a motion on December 7, 2022 allowing affected parties (residential property only) to challenge their property values for the effective true value dates of January 1, 2020 and 2021.

The Board of Revision complaint process for these retroactive effective value dates will run concurrent with the current effective value date of January 1, 2022, and will follow the same policy and procedures as set forth by the Board of Revision at its January 9, 2023 organizational meeting.

The retroactive value appeals are subject only to the state mandated value increases above the effective values established on January 1, 2020 and 2021.

Meeting Announcements
A meeting of the Board of Revision will be held on Tuesday, May 9 at 9 a.m. in the third floor conference room at 130 High St., Hamilton, Ohio. The purpose of the meeting is to render decisions on clerical errors, BOR memos and Remission of Penalty applications.

Additionally, Board of Revision hearings are scheduled for May 16, May 17, May 18, May 23, and May 31 beginning at 9 a.m. in the third floor conference room at 130 High St., Hamilton, Ohio.

Meetings of the board are open to the public.

**SPECIAL ANNOUNCEMENT**
Effective July 21, 2022, the governor of the State of Ohio signed into law HB 126 which changes the Board of Revision requirements for notifying school boards of Board of Revision filings. Based on this new legislation, which requires a school district to file within 30 days of the original filing, the Butler County Auditor’s office will now be uploading all filed BOR cases to the site below.  This site will allow you to search all filings and obtain the information you need. Please check out the information this site provides and we hope this helps with your research.

Click here for the Butler County Auditor's BOR Case Listing.

Deadline
In 2023, properly executed forms must be filed with the Butler County Auditor's Office by 4:30 p.m. on March 31, or postmarked by March 31. Forms received after the deadline will be dismissed. Filings for the 2024 Board of Revision (2023 tax year) will not be accepted until after January 1, 2024 and before April 1, 2024).

Location
The Board of Revision is located in the Butler County Administration Building, 130 High St., 3rd floor, Hamilton, Ohio 45011.

 Office Hours
The Board of Revision office hours are 8 a.m. to 4:30 p.m. Monday through Friday, except legal holidays.

Contact
Email the Board of Revision at: bor@butlercountyohio.org or contact via phone at: (513) 887-3150 .

Forms - Please print out all of the following forms:
DTE Form 1, (fillable), the BOR Complaint Form Against the Valuation of Real Property. Includes additional documents.  Please read these instructions carefully to assist you in completing the complaint form correctly. (Only available for download by March 31, 2023. Forms for the 2023 tax year will be available by Jan. 2, 2024)

Appellate Process
DTE Form 4 To appeal a decision by the Board of Revision to the Board of Tax Appeals. (fillable form).

 FAQs
Click here for a list of Frequently Asked Questions.