Appraisal and Assessment: Board of Revision (BOR)
Board of Revision Overview
Every year between January 1 and March 31 (April 1 in 2024), 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.
Click the above link to the new Board of Revision tool for homeowners to quickly and easily review 2022 real estate sales in an area as well as current 2023 Auditor values.
An organizational meeting of the Board of Revision will be held on Monday, Jan. 8 at 10 a.m. in the third floor conference room at 130 High St., Hamilton, Ohio.
Meetings of the board are open to the public.
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 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.
In 2024, properly executed forms must be filed with the Butler County Auditor's Office by 4:30 p.m. on April 1, or postmarked by April 1. 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).
The Board of Revision is located in the Butler County Administration Building, 130 High St., 3rd floor, Hamilton, Ohio 45011.
The Board of Revision office hours are 8 a.m. to 4:30 p.m. Monday through Friday, except legal holidays.
Email the Board of Revision at: firstname.lastname@example.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 through April 1, 2024.)
DTE Form 4 To appeal a decision by the Board of Revision to the Board of Tax Appeals. (fillable form).
Click here for a list of Frequently Asked Questions.