Form DTE 1, Complaint Against the Valuation of Real Property – Summit County, OH

What is DTE 1?

Who needs to file DTE 1?

When to file DTE 1

Documents you need

• Additional information or evidence supporting the reasons given on line 9; the instructions say to attach it.
• If the property sold in the last three years (line 10): the purchase agreement, escrow or settlement statement, closing statement or other evidence of the sale price.
• If the buyer and seller were related or had common business interests: an explanation attached to the sale evidence.
• If other items were included in the sale: a description of those items, their value and how the values were determined.
• If the property was listed for sale but not sold in the last three years (line 11): a copy of the listing agreement or other available evidence.
• If improvements were completed in the last three years (line 12): supporting documentation of the cost of the improvements.
• If you intend to present a professional appraiser's testimony or report (line 13): a copy of the entire appraisal report.
• If you filed a prior complaint since the last reappraisal or update (line 14): an attached sheet explaining the reason you checked.
• If more than three parcels are included: an attached listing of the additional parcels.

How to fill out DTE 1

1. 1

   Mark the complaint type and tax year

   At the top, enter the tax year and check Original complaint or Counter complaint. Answer all questions and type or print every entry.

2. 2

   Enter owner and complainant (lines 1–2)

   Line 1: the owner of the property as of the filing date, with mailing address. Line 2: your name and address only if you are not the owner.

3. 3

   Add agent and contact details (lines 3–5)

   Line 3 is for an attorney or agent: name, address and telephone number. Line 4: telephone number and email address of the contact person. Line 5: your relationship to the property if you are not the owner. Notices are sent only to those named.

4. 4

   List the parcels (line 6)

   Enter the parcel numbers from the tax bill and the address of each parcel. Include only parcels in the same school taxing district, with identical ownership, that form a single economic unit; attach a list if there are more than three.

5. 5

   Describe the principal use (line 7)

   Describe the primary or principal use of the property on which you are filing.

6. 6

   Complete the value columns (line 8)

   For each parcel, Column A is your opinion of full market value, Column B is the current full market value, and Column C is the difference. A counter-complaint supporting the auditor's value may show -0- in Column C.

7. 7

   State your reasons (line 9)

   Explain why the requested change in value is justified and attach additional information or evidence.

8. 8

   Answer the sale and listing questions (lines 10–11)

   Line 10: check Yes, No or Unknown and, if sold, give the date and sale price. Line 11: if the property was listed but not sold in the last three years, attach the listing agreement.

9. 9

   Report improvements and appraiser (lines 12–13)

   Line 12: date and total cost of improvements completed in the last three years. Line 13: check Yes, No or Unknown on presenting a professional appraiser's testimony or report.

10. 10

    Complete prior-complaint and authority sections (lines 14–15)

    Line 14 applies only if you filed a prior complaint on the parcel since the last reappraisal or update: check every reason that applies and attach an explanation. Line 15 is only for a legislative authority filing an original complaint on property it does not own.

11. 11

    Sign the declaration

    Enter the date, the printed name of the complainant or agent, the agent's title if applicable, and the signature. The form also has a block for the notary's sworn-to statement.

12. 12

    Review and download the completed PDF

    Check each line against your evidence, then download or print the completed PDF from FillingPDF without stapling it, and submit it through the channels described under How to submit.

How to submit DTE 1

Common mistakes to avoid

• Stapling the DTE 1 or the evidence; the county instructions say not to use staples.
• Filing after the deadline: the complaint must be received by March 31 of the following tax year or the last day to pay first-half taxes without penalty, whichever is later.
• Using DTE 1 for something other than a full market value complaint; the form says all other complaints use DTE Form 2.
• Combining parcels scattered across the county in one complaint; only parcels in the same school taxing district with identical ownership that form a single economic unit belong together.
• Leaving Column A blank; it must show your own opinion of the parcel's full market value.
• Entering the taxable value from the tax bill in Column B instead of the full market value, which the instructions give as the taxable value divided by 0.35.
• Submitting evidence late, in a format other than PDF, or without redacting account, loan and Social Security numbers and dates of birth.
• Omitting the sale, listing, improvement or appraisal attachments that lines 10 to 13 call for.
• Checking a line 14 reason after a prior complaint without attaching the explanation sheet.
• Filing a counter-complaint more than 30 days after receiving the auditor's notice of an original complaint.