Montgomery County Auditor Karl Keith is eager to announce that Ohio property owners now have a special opportunity to challenge their property’s value. Starting August 3, property owners can file a COVID-19 Complaint with the Board of Revision if they believe their property’s value was impacted by the pandemic.
This option was created by Ohio S.B. 57, which passed earlier this year. Property owners have until September 2 to submit a COVID-19 Complaint. To do so, please complete the online complaint form. On the form, you must mention the COVID-19 pandemic as the reason for challenging your property’s value. If you do not plead with particularity how COVID-19 affected your property value, we are required to dismiss your complaint:
What properties are likely to receive a value reduction from a COVID Complaint?
The properties most likely to successfully receive a change in value from a COVID-19 Complaint are commercial properties that are used to generate income, if the owner can show that the property’s income changed last year due to the pandemic.
While homeowners also have the opportunity to submit a complaint, it would be difficult for a residential property owner to show that their property’s value should be reduced due to the pandemic. Home values have generally remained strong through the pandemic.
Preparing for your COVID Complaint hearing
When a property owner files a COVID-19 Complaint, they will give their opinion of their property’s value as it was during the pandemic on October 1, 2020. After the complaint is submitted, the property owner will be scheduled for a hearing later this year by Zoom video conference or telephone, where they can make their case for a change in value. Property owners should bring evidence to the hearing to show how the COVID-19 pandemic or a COVID-19 health order affected their property’s value, and they should be prepared to answer questions about any COVID-19 relief funds they received.
Here are some examples of good evidence to bring to a COVID-19 Complaint hearing. This list is not exhaustive:
- An appraisal from around October 1, 2020 that uses the income approach and discusses how the pandemic affected the property’s value
- Income and expense reports comparing 2020 with prior years - this could include changes in collected rent
- Documentation or testimony of the costs and limitations of complying with COVID-19 health orders
- Information submitted as part of business interruption insurance claims or COVID-19 relief or grant programs through the Small Business Administration or local governments
If a COVID-19 Complaint is successful, and the Board of Revision issues a change in value, that change will affect property taxes payable in 2021. If a property owner who has already paid their 2021 taxes receives a value reduction this way, they will be issued a tax refund.
Normally, property owners can only challenge their property’s value once per three-year property value update cycle. But that rule does not apply to this program. A property owner can submit a COVID-19 Complaint even if they have already filed a normal challenge to their property’s value.
To contact the Board of Revision, please call 937-496-6856.
The Board of Revision (BOR) is a three person quasi-judicial board comprised of a member from the offices of the County Auditor, the County Treasurer, and the Board of County Commissioners.
The BOR is responsible for conducting hearings to determine the Fair Market Value of property. Property owners that disagree with the valuation of their property can appeal to the BOR. To initiate a property value appeal, please complete the BOR complaint form.
*Note: the BOR can only make changes to property values. It is not able to change tax rates or tax amounts due.
The Board of Revision is located on the third floor of the County Administration building, located at 451 W Third St in Dayton. The BOR is open Monday-Friday 8am-5pm.
Due to the COVID-19 health emergency, all 2021 hearings will take place remotely via Zoom video conferencing or telephone.
The BOR filing period is January 1 - March 31.
Board of Revision: 937-496-6856
BOR Fax: 937-496-3202
BOR Email: BOR@mcohio.org
Real Estate: 937-225-4326