The Board of Revision Application is the Summit County Fiscal Office document that goes with a complaint against the valuation of real property, which the Summit County Board of Revision reviews under Ohio Revised Code Section 5715.19. It is one of the Summit County property tax documents, but it deals with the value of a property, not with the tax bill. Property owners who disagree with the county's valuation use it to ask the Board for a reappraisal. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the Fiscal Office publishes the original at the official URL below.
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What is Board of Revision Application – Summit County, OH?
The Board of Revision Application is the Summit County Fiscal Office document used to bring a complaint about the valuation of real property before the Summit County Board of Revision, which reviews the complaint and any evidence and decides whether the valuation should be corrected.
The Fiscal Office publishes it together with the Board of Revision Rules of Procedure. Those rules are adopted under Ohio Revised Code Section 5715.19 and state that filing a complaint starts a legal proceeding. The Board consists of the County Fiscal Officer, the County Executive and the County Clerk of Courts, or their statutorily appointed designees. Its proceedings are a public record, and each member's vote is recorded as cast.
The complaint itself is made on the DTE 1 form, which the Fiscal Office lists as the "DTE 1 Complaint Form". A separate form, DTE 1M, covers complaints against the valuation of a manufactured or mobile home taxed like real property.
The Board can dismiss, increase, decrease or leave unchanged the valuation of a property, based on its own research and the evidence provided. It does not hear complaints about real estate taxes, only about valuation. If you still disagree after the Board decides, the rules describe an appeal to the Board of Tax Appeals or the Summit County Court of Common Pleas.
Who needs to file Board of Revision Application – Summit County, OH?
Real property owners of record who disagree with the Summit County valuation of their property are the main group that brings a complaint to the Board of Revision. The burden of proof is on the complainant, usually the property owner.
Who may appear before the Board:
- real property owners of record;
- spouses of owners of record;
- attorneys at law;
- in some circumstances, trustees, corporate officers and members of an LLC.
Representing another person's interest before the Board is the practice of law, which is limited to people authorized to practice law in the State of Ohio. An attorney appears only as counsel and may not testify.
Do not use this process to challenge real estate taxes: the Board does not hear complaints about them. Owners of manufactured or mobile homes taxed like real property use the DTE 1M complaint form instead of DTE 1.
Only one complaint may be filed against the valuation of a parcel in each triennial or sexennial period, subject to statutory exceptions. If the same party files more than one in the three-year period, the Board may dismiss the extra complaint for lack of jurisdiction.
When to file Board of Revision Application – Summit County, OH
All DTE 1 forms must be submitted by March 31 of the ensuing tax year. The filing date is the date of the U.S. postmark on the envelope or the sender's receipt from the postal service; a private meter postmark is not valid. Filing the form does not excuse you from paying taxes on time.
After you file, the Board's secretary schedules a hearing and sends written notice of the time and place by email and regular mail or certified mail. Send your evidence at least 10 days before the hearing, and arrive at least ten minutes before the scheduled time. A request for a continuance must be in writing, explain why and include supporting documentation.
You may withdraw a complaint in writing at any time before the hearing begins; the withdrawal is with prejudice. If you disagree with the decision, you have 30 days from the date of the decision letter to file an appeal.
Documents you need
- Independent fee appraisal with a proper effective date, if you rely on one to support your valuation; the Board may consider it as evidence.
- Sales contract, settlement statement or listing information for the property, as evidence of value.
- Estimates of the cost to repair deficiencies in your property, if condition affects value.
- Photos with descriptions, submitted in PDF format.
- Income and expense statements, for investment or income-producing properties.
- A comparative market analysis (CMA) done by a local Realtor, as evidence of value.
- A written request with supporting documentation, only if you ask for a continuance of your hearing.
- A copy of any appeal you file, sent to the Board of Revision by U.S. mail or hand delivery at the same time as the appeal.
How to fill out Board of Revision Application – Summit County, OH
Confirm the Board handles your issue
The Board of Revision reviews complaints about property valuation, not real estate taxes. If your dispute is about the tax bill, this process does not apply.
Complete the DTE 1 complaint form
Fill in the DTE 1 complaint against the valuation of real property for your parcel. Owners of manufactured or mobile homes taxed like real property use DTE 1M.
Check the one-complaint limit
Only one complaint may be filed against a parcel's valuation in each triennial or sexennial period, subject to statutory exceptions.
Assemble your evidence in PDF
Gather items such as an independent appraisal, sales contract, repair estimates, photos with descriptions, income and expense statements or a Realtor's CMA. Save everything as PDF and redact account, customer ID, loan and Social Security numbers and dates of birth.
Plan the filing date and hearing
Submit the DTE 1 by March 31 of the ensuing tax year with a U.S. postmark or sender's receipt, and send your evidence at least 10 days before the hearing. Arrive ten minutes early on the hearing day.
Review and download the completed PDF
Check every entry, then download or print the completed PDF from FillingPDF and send it through the channels described under How to submit.
How to submit Board of Revision Application – Summit County, OH
The rules describe filing by U.S. mail, since the postmark or the postal service receipt sets the filing date, and the Fiscal Office distributes its forms through its forms page at https://fiscaloffice.summitoh.net/forms. The rules print no street address for the complaint, so confirm where to send it with the Summit County Fiscal Office.
- Complaint: submit the DTE 1 by March 31 of the ensuing tax year, using a U.S. postmark or a postal service sender's receipt as proof of the date.
- Evidence: submit it at least 10 days before your hearing as PDF documents and photos. CDs, thumb or zip drives and links to websites are not allowed.
- Later filings: papers filed after the complaint must be served on all parties by the date of filing, by delivering or mailing a copy to the attorney or the party's last known address.
- Appeal: file within 30 days of the decision letter with either the Board of Tax Appeals, Rhodes Tower, 30 East Broad St. 24th Floor, Columbus, Ohio 43215, (614) 466-6700, http://bta.ohio.gov, or the Summit County Court of Common Pleas, Civil Division, Summit County Courthouse, 205 South High St. 1st Floor, Akron, Ohio 44308, (330) 643-2217, http://www.summitcpcourt.net. Send a copy of the appeal to the Board of Revision at the same time, by U.S. mail or hand delivery; email delivery is not allowed.
Copies of Board documents carry a reasonable fee set by law. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Relying on a private meter postmark; only the U.S. postmark or the postal service sender's receipt establishes the filing date.
- Missing the March 31 deadline for the ensuing tax year when submitting the DTE 1.
- Sending evidence on a CD, thumb drive or zip drive, or as a link to a website; none of these is allowed.
- Submitting evidence fewer than 10 days before the hearing, or in a format other than PDF.
- Leaving account numbers, customer IDs, loan numbers, Social Security numbers or dates of birth unredacted in submitted documents.
- Arguing a percentage increase in your taxes or the difference between your valuation and a neighbor's; the Board will not consider either.
- Having a non-attorney, other than an allowed owner, spouse, trustee, officer or LLC member, represent another person's interest.
- Filing a second complaint on the same parcel in the same triennial or sexennial period, which the Board may dismiss for lack of jurisdiction.
- Emailing the copy of an appeal to the Board of Revision; it must go by U.S. mail or hand delivery, or the case could be dismissed.
- Skipping the hearing without sending anyone; the Board will decide the case on the information provided.
Frequently asked questions
What is the Board of Revision Application in Summit County?
It is the Summit County Fiscal Office document used to bring a complaint about a property's valuation before the Board of Revision. The Board reviews the complaint and evidence and may dismiss, increase, decrease or leave the valuation unchanged.
What is the deadline to file a complaint with the Summit County Board of Revision?
DTE 1 forms must be submitted by March 31 of the ensuing tax year. The U.S. postmark on the envelope or the postal service sender's receipt sets the filing date; a private meter postmark is not valid.
Does filing a complaint stop me from paying my property taxes?
No. The rules state that filing the form does not preclude timely payment of taxes. Also, the Board hears complaints about valuation, not about real estate taxes themselves.
What evidence does the Board of Revision accept?
The Board may consider independent fee appraisals, sales contracts or settlement statements, repair estimates, photos with descriptions, income and expense statements and a Realtor's CMA. Submit it as PDF at least 10 days before the hearing; links and drives are not allowed.
Can someone else represent me at the hearing?
Only in limited cases. Appearance is limited to owners of record, their spouses, attorneys and, in some circumstances, trustees, corporate officers and LLC members. Representing another person's interest is the practice of law, limited to those authorized in Ohio.
Can I file more than one complaint on the same property?
Generally no. Only one complaint may be filed against a parcel's valuation during each triennial or sexennial period, subject to statutory exceptions. A repeat complaint by the same party within three years may be dismissed for lack of jurisdiction.
How do I appeal a Board of Revision decision?
File within 30 days of the date of the decision letter with the Board of Tax Appeals in Columbus or the Summit County Court of Common Pleas in Akron. Send a copy to the Board of Revision by U.S. mail or hand delivery; email is not allowed.
Can I fill out the Board of Revision Application online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service, is not connected to the Summit County Fiscal Office and does not file anything for you; you submit through the Fiscal Office's channels.
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