Did you know that any owner of property in Hamilton County may contest a property value?

Real estate property taxes are based on the County’s value of the property. 

If you own property in Hamilton County, Ohio, you will be receiving a letter in the mail from the Hamilton County, Ohio Auditor sharing with you the County’s most recent appraised value of your property. (Since we live in Hamilton County, Ohio, we’ll be referring to Hamilton County for purposes of this article. The information contained in this article can be found on the Hamilton County, Ohio Auditor’s website – https://hamiltoncountyauditor.org/)

By way of background, every Ohio County Auditor is required to appraise all properties in his/her County, at fair market value, twice during a six year cycle. The cycle begins with a reappraisal and revaluation of all properties. 

2023 is a reappraisal year for Hamilton County. The 2023 reappraisal, which establishes a current fair market value, includes a physical viewing of the property to verify characteristics (type of construction, number of stories, decks, porches, etc.). Changes in value occur over time for many different reasons, including economic conditions, improvements to the property, or demolition of a building. For the 2023 reappraisal, the Auditor is obligated to establish values based on the real estate market during 2020, 2021, and 2022; and she will consider the early months of 2023. A sale of a property is the best indicator of market value. Additionally, market trends, new construction, sales of similar properties in the same appraisal area/neighborhood, Board of Revision decisions and data correction changes are used to set value. The new values will be posted to the Hamilton County, Ohio Auditor’s website in December 2023 and on the January 2024 tax bill.

Any owner of property in Hamilton County may contest a property value by filing a complaint with the Hamilton County Board of Revision.

To file a complaint, a certain form must be completed and submitted to the Hamilton County, Ohio Auditor between January 1 and March 31, 2024 (post-marked no later than March 31st). Complaints cannot be submitted via email. A complaint initiates a legal proceeding before the Hamilton County Board of Revision. The burden of proof falls on the person filing the complaint to justify a change in value. All hearings and documents presented to the Board of Revision are of public record. The hearings are recorded. All decisions by the Board of Revision will be made on the record and a decision letter will be mailed or emailed to all parties. 

Please contact us at ckgroup@comey.com if you’d like to receive a copy of the complaint form or if you’d like to participate in a Zoom about how to challenge the County’s most recent appraised value of your property which, in turn, impacts the amount of your real estate taxes.