Board of Revision

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The Board of Revision filing period has now closed for 2021. The filing period will reopen on January 1st 2022.

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BOR Complaint Form

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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