Board of Revision

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Due to changes in the Board of Revision process enacted by the State of Ohio in 2022, the BOR will no longer notify the local school board if an appeal is filed with a requested change of $50,000 or more.

BOR Process

BOR  Complaint Form

View 2021 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 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:

Real Estate: 937-225-4326