Authority of BOR  >> Introduction

Authority of BOR: Introduction

In calendar year 2016 the total taxable value of residential and agricultural real property in the State of Ohio was $186.4 billion dollars.  The “net taxes charged” on that amount were almost $12.2 billion dollars.  Those tax dollars provided critical funding to Ohio's schools and supported a host of government services at the county and local level.  In calendar year 2016, in Fairfield County alone, the taxable value of residential and agricultural land and the buildings and other improvements thereon was almost $2.9 billion dollars.

Given the large amount of tax dollars at issue, the critical importance of those funds to the fiscal health of Ohio's public schools and local governments, and the complexity of correctly determining the true value of real property across the State, it is not surprising that the Revised Code provides effected individuals with a mechanism to challenge and seek modification of the real property valuations prepared by the county auditor which form the basis for property tax assessments.  By statute, that challenge/modification procedure occurs at the county level and is handled by county boards of revision.  Each of Ohio’s 88 counties has its own board of revision (“BOR”).