Hearing Procedures >> General Hearing Information
Hearing Procedures: General Hearing Information
A person who files a complaint with the BOR is referred to as the “complainant.” The burden of proof is on the complainant. In other words, if you filed a complaint to seek a reduced value of your property, you must present evidence at the BOR hearing which shows a fair market value that is lower than that which was determined by the County Auditor.
The fair market value of your property is determined as of “the tax lien date.” The tax lien date is defined as the date under the law on which taxes for that “tax year” become a lien on your property. A “tax year” is the same as a calendar year and runs from January 1 through December 31. The “tax lien date” for any given tax year is January 1 of that year. Complaints that challenge the fair market value as of the January 1 tax lien date are usually filed after the conclusion of that tax year, during the period running from January 1 through March 31 of the immediately following calendar (and tax) year. For example, if you seek a reduction in your property’s fair market valuation for the tax year 2023 (with a tax lien date of January 1, 2023), you must file your complaint no later than March 31 of 2024. A BOR hearing will then be scheduled to hear your complaint. Fairfield County BOR hearings are typically held between April and August following the March 31 filing deadline. The actual length of the BOR season for a given year depends upon the number of complaints filed. Note that active BOR months for other Ohio counties may differ.
Please note that the purpose of the BOR hearing is to challenge the fair market value of your property as of the tax lien date, as determined by the County Auditor. The BOR does not have the jurisdiction to determine the tax rate of your property or the amount of property tax that you pay. As such, you may not challenge the amount or rate of your taxes at the BOR.
At the hearing, you should present evidence to the BOR that supports your claim that the fair market value of your property should be changed/reduced. For example, if you recently purchased your property, you may wish to submit a purchase contract, closing statement, and/or a conveyance fee statement as proof of the value of your property. If your property has not sold recently, you may wish to present an appraisal of your property prepared by a licensed appraiser who evaluated your property as of the tax lien date, or other evidence that supports your opinion of the fair market value. It is helpful to the BOR, although not required, that you file any supporting documents or other evidence at the same time you file your complaint.
The fair market value of your property is determined as of “the tax lien date.” The tax lien date is defined as the date under the law on which taxes for that “tax year” become a lien on your property. A “tax year” is the same as a calendar year and runs from January 1 through December 31. The “tax lien date” for any given tax year is January 1 of that year. Complaints that challenge the fair market value as of the January 1 tax lien date are usually filed after the conclusion of that tax year, during the period running from January 1 through March 31 of the immediately following calendar (and tax) year. For example, if you seek a reduction in your property’s fair market valuation for the tax year 2023 (with a tax lien date of January 1, 2023), you must file your complaint no later than March 31 of 2024. A BOR hearing will then be scheduled to hear your complaint. Fairfield County BOR hearings are typically held between April and August following the March 31 filing deadline. The actual length of the BOR season for a given year depends upon the number of complaints filed. Note that active BOR months for other Ohio counties may differ.
Please note that the purpose of the BOR hearing is to challenge the fair market value of your property as of the tax lien date, as determined by the County Auditor. The BOR does not have the jurisdiction to determine the tax rate of your property or the amount of property tax that you pay. As such, you may not challenge the amount or rate of your taxes at the BOR.
At the hearing, you should present evidence to the BOR that supports your claim that the fair market value of your property should be changed/reduced. For example, if you recently purchased your property, you may wish to submit a purchase contract, closing statement, and/or a conveyance fee statement as proof of the value of your property. If your property has not sold recently, you may wish to present an appraisal of your property prepared by a licensed appraiser who evaluated your property as of the tax lien date, or other evidence that supports your opinion of the fair market value. It is helpful to the BOR, although not required, that you file any supporting documents or other evidence at the same time you file your complaint.