To promote and enhance the quality and professionalism of
Ohio's county boards of revisions.
Carri L. Brown, PhD, MBA, CGFM
Carri L. Brown, PhD, MBA, CGFM
Fairfield County Auditor


Welcome to the Ohio Board of Revision Resource Center (“OBORRC”), a project of the Fairfield County Auditor's Office.  OBORRC’s mission is simple:  to promote and enhance the quality and professionalism of Ohio’s county boards of revision.  This website is designed to disseminate decisions of Ohio's Board of Tax Appeals (“BTA”) and other information intended to educate and inform those who serve on, are employed by, appear before, or otherwise interact with the Fairfield County Board of Revision or any of Ohio's other 87 county boards of revision.  To that end, we will periodically update this site by adding new BTA opinions as they are issued and other materials pertinent to practice before the BOR.

The Board of Revision was created by statute to provide a venue for property owners to challenge the fair market value of their property, as determined by the County Auditor.  As such, we encourage Ohio property owners seeking information about the Board of Revision process to utilize this website and its many tools. Please note, however, that the Board of Revision does not have 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 Board of Revision hearing. 

To enter this site and take advantage of its many resources, please click YES on the acknowledgement, below.

We welcome and look forward to your input, comments, and thoughts on how we can further develop and improve this site.  To that end, please feel free to contact Linda O'Toole, our BOR Administrator, at
The Board of Revision Practice Handbook Third Edition by Jason M. Dolin, Esq.
By clicking on “YES”, below, you acknowledge and agree that the Fairfield County Auditor’s Office and Fairfield County (collectively, “the County”) offer this site for informational purposes only, that the information and contents of this site are not intended as legal advice for any purpose, and are subject to change without notice. You further acknowledge and agree that the County makes no warranties of any kind regarding the accuracy or completeness of any information on this site.  This website may contain links to other websites and/or materials and the mere reference of such linked websites is not an endorsement by us of their content or accuracy.