Form DTE 1M is the complaint you file to dispute the valuation of a manufactured or mobile home taxed like real property. It is one of the Summit County property tax forms published by the Summit County Fiscal Office, and the complaint is reviewed by the Board of Revision. The same form serves an original complaint and a counter complaint. On this page you can fill out Form DTE 1M online on FillingPDF and download or print the completed PDF; the form and its printed instructions are published by the Fiscal Office at the official link.
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What is DTE 1M?
Form DTE 1M, Complaint Against the Valuation of a Manufactured or Mobile Home Taxed Like Real Property, is the Ohio complaint form that asks the county Board of Revision to raise or lower the value of a manufactured or mobile home. The Summit County Fiscal Office publishes it among its forms.
On the form you state your opinion of the home's full market value, compare it with the current full market value, and give the reasons for the change you want. The Board of Revision may increase or decrease the total value of any home included in a complaint. The printed instructions refer to Ohio Revised Code section 5715.19, which also governs what evidence you must give the board.
The same form is used for two kinds of filing, marked at the top: Original complaint and Counter complaint. A counter complaint may support the auditor's value, in which case Column C of line 9 may show -0-.
Form DTE 1M covers manufactured or mobile homes taxed like real property. The Fiscal Office lists a separate form, DTE 1, for complaints against the valuation of real property. The Board of Revision reviews complaints about property values only; the Fiscal Office states that the board does not hear complaints regarding real estate taxes. The form has a printed reverse side with instructions, a section on tender pay and rules for including several homes in one complaint.
Who needs to file DTE 1M?
The people who may file a complaint, according to the DTE 1M instructions, are:
- any person owning taxable real property in the county;
- the board of county commissioners;
- the county prosecutor;
- the county treasurer;
- the board of township trustees of any township with territory in the county;
- the board of education of any school district with territory in the county;
- the mayor or legislative authority of any municipal corporation with territory in the county.
An owner files using lines 1 to 8. If someone other than the owner files, line 2 names the complainant and line 6 states the complainant's relationship to the home. An agent may act for the complainant: line 3 names the agent, and the signature block has a space for the agent's title.
Only homes in the same taxing district with identical ownership may share one complaint; otherwise file separate complaints. A counter complaint is used by a party responding to an original complaint after the auditor's notice. If you have already filed a complaint on the home since the last reappraisal or update of values in the county, line 15 limits the reasons you may give.
When to file DTE 1M
A complaint for the current tax year must be received by the county auditor on or before March 31 of the following tax year, or the last day to pay first-half taxes without a penalty, whichever date is later. The instructions print this deadline in capital letters.
A counter complaint must be filed within 30 days after you receive notice from the auditor that an original complaint has been filed.
After filing, the Board of Revision notifies all parties not less than 10 days before the hearing of its time and place. Send any documents supporting your valuation to the board before the hearing. Evidence or information that is not presented to the board cannot later be presented on appeal unless good cause is shown for the failure.
Documents you need
- Purchase agreement, escrow statement, closing statement or other available evidence, if the home was sold within the last three years (line 11).
- Explanation of the relationship or common business interests, if the buyer and seller were or are related or had any common business interests.
- Description of any other items included in the sale, with their value and how the values were determined, if other items were part of the sale of the real estate.
- Copy of the listing agreement or other available evidence, if the home was not sold but was listed for sale in the last three years (line 12).
- Sheet explaining the reason for the change, if you have filed a prior complaint on this home since the last reappraisal or update of values (line 15).
- Additional pages for line 10 or other answers, if necessary; also additional sheets if more than three homes are included in one complaint.
- Documents supporting your claimed valuation, submitted to the Board of Revision before the hearing; the board may also ask for purchase and lease agreements, closing statements, appraisal reports and cost of improvements.
How to fill out DTE 1M
Mark the complaint type
Fill in the tax year and county at the top, and check Original complaint or Counter complaint. Leave the BOR no. and Date received boxes for the office.
Name the owner, complainant and agent
Line 1: the owner of the home with name and street address, city, state and ZIP code. Line 2: the complainant if not the owner. Line 3: the complainant's agent, if any. Notices are sent only to those named here.
Add contact details and relationship
Line 4: telephone number of the contact person. Line 5: complainant's email address. Line 6: the complainant's relationship to the home, only if the complainant is not the owner.
Identify the home and its use
Line 7: the registration number from the tax bill and the address of the home. Line 8: the principal use of the home. For more than one home, follow the Multiple Homes rule on the back of the form.
Complete the values on line 9
Column A: your opinion of full market value before the 35% listing percentage. Column B: current full market value, which is the taxable value on the tax bill divided by 0.35. Column C: the difference between B and A; a counter complaint supporting the auditor's value may show -0-.
State your reasons on line 10
Explain why the requested change in value is justified. Attach additional pages if you need more room.
Answer the sale and listing lines
Line 11: check Yes, No or Unknown for a sale within three years and, if Yes, give the date and price and attach the evidence. Line 12: attach the listing agreement or other evidence if the home was listed but not sold.
Report improvements and appraiser
Line 13: if improvements were completed in the last three years, enter the date and total cost. Line 14: check Yes, No or Unknown on whether you will present a professional appraiser's testimony or report.
Complete line 15 if you filed before
If you filed a prior complaint on this home since the last reappraisal or update of values, check each reason that applies and explain on an attached sheet.
Sign, date and download the PDF
Enter the date, sign as complainant or agent and give the agent's title; the form includes a notary block, so sign in front of a notary if you complete it. Check every line, then download or print the completed PDF from FillingPDF and assemble the attachments for filing.
How to submit DTE 1M
The DTE 1M instructions say the complaint must be received by the county auditor; the form prints no mailing address, portal or other delivery channel.
- Where to file: the county auditor, which in Summit County is the Summit County Fiscal Office. The Fiscal Office publishes the form on its forms page, https://fiscaloffice.summitoh.net/forms. Confirm with the office how it accepts complaints before you send yours.
- What to include: the completed and signed form, any attached pages (the form invites additional pages if necessary) and the sale, listing or explanation documents required by lines 11, 12 and 15.
- Notices: notices are sent only to those named on the form. If the auditor has your email address, the auditor may send required notices by email and regular mail instead of certified mail.
- Tender pay: if you own the home, you may pay the county treasurer taxes based on the value you claim while the complaint is pending. Interest is charged on any shortfall, and a penalty can apply in some cases.
The instructions mention no filing fee. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Letting the deadline pass: the complaint must be received by the county auditor by March 31 of the following tax year or the last day to pay first-half taxes without penalty, whichever is later.
- Filing a counter complaint more than 30 days after receiving the auditor's notice of an original complaint.
- Entering the taxable value from the tax bill in Column B of line 9 instead of dividing it by 0.35 to get the current full market value.
- Applying the 35% listing percentage to your opinion of value in Column A; the instructions say to enter full market value before that percentage.
- Combining homes in one complaint when they are in different taxing districts or have different ownership; separate complaints are required.
- Leaving off the sale documents when line 11 shows a sale within three years, or omitting the explanation when buyer and seller were related.
- Giving a line 15 reason that is not one the form allows after a prior complaint, or not explaining it on an attached sheet.
- Holding back evidence until after the board hearing; information not presented to the board cannot later be presented on appeal without good cause.
- Assuming tender pay costs nothing if you lose: interest is charged on any shortfall, and a penalty can apply if the final amount equals or exceeds the amount originally billed.
Frequently asked questions
What is Form DTE 1M used for?
Form DTE 1M is the complaint against the valuation of a manufactured or mobile home taxed like real property. You use it to ask the Board of Revision to change the home's value, and the form also serves as the counter complaint answering an original complaint.
Is DTE 1M one of the Summit County property tax forms for a home valuation dispute?
Yes, for manufactured or mobile homes taxed like real property. The Summit County Fiscal Office lists a separate form, DTE 1, for complaints against the valuation of real property. The Board of Revision handles valuation only, not real estate taxes.
What is the deadline to file Form DTE 1M?
The county auditor must receive the complaint by March 31 of the following tax year or the last day to pay first-half taxes without penalty, whichever is later. A counter complaint is due within 30 days after you receive the auditor's notice.
Who can file a complaint on a mobile home valuation?
Any person owning taxable real property in the county, or the board of county commissioners, county prosecutor, county treasurer, township trustees, a school district board of education, or a municipal mayor or legislative authority. An agent may file for the complainant.
How do I figure the current market value on line 9?
Column B is the total taxable value on your tax bill divided by 0.35. Column A is your opinion of full market value before the 35% listing percentage, and Column C is the difference between B and A.
What documents do I attach to Form DTE 1M?
It depends on your answers. If the home sold in the last three years, attach the purchase agreement, escrow or closing statement or other evidence. If it was only listed, attach the listing agreement. A prior complaint requires an explanation sheet for line 15.
Do I have to pay my taxes while the complaint is pending?
An owner may pay the county treasurer an amount based on the value claimed in the complaint (tender pay). If the amount tendered is less than the final amount, interest is charged on the difference, and a penalty may apply in some cases.
Can I fill out Form DTE 1M online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent of the Summit County Fiscal Office and does not file the complaint; you submit it through the county auditor's channels.
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