Get An Accurate Assessment To Ensure Your Property Appraisal Is Correct!

WHAT IS THE PURPOSE OF THE BOARD OF REVISION?

The Board of Revision (BOR) is established to primarily review the valuation of real property as of the tax lien date (January 1) for the tax year in question. The BOR considers all available valid evidence in support of a complaint against the valuation of real property. The BOR does not hear complaints regarding taxes. The objective of the BOR is to provide the property owner with a fair review of the property’s valuation.

Review the Valuation of Your Property

The BOR is a three-member property valuation review panel consisting of the County Auditor, County Treasurer, and a member of the Board of County Commissioners or their representatives.

Many Board of Revision complaints require a formal in-person hearing. However, your case may qualify for mediation, giving you the opportunity to discuss your property’s value in an informal, conversational format through the Franklin County Auditor’s Office Mediation program. All BOR complaints are reviewed by the staff and the ones that meet the criteria for mediation are forwarded to the mediation program.

REACH AN AGREEMENT ON YOUR PROPERTY VALUATION

Mediation is an opportunity in which an independent and neutral individual (mediator) facilitates communication and negotiation between the property owner and the Auditor’s Office to assist them in reaching a voluntary agreement regarding property valuation. The procedure is outside of the hearing process for the Board of Revision. However, the BOR must approve any settlement reached in a mediation.

Once you receive your notice of hearing, please take some time to review the Rules of Practice and Procedures posted at franklincountyauditor.com/real-estate/board-of-revision. A BOR hearing is very similar to a court trial, with witnesses, exhibits and rules.

WHO IS PRESENT?

• A panel of three hearing officers representing the Auditor, the Board of Commissioners, and the Treasurer.
• The parties to a complaint may include a property owner, their legal representation, and/ or the Board of Education.

WHAT HAPPENS AT A HEARING?

• A hearing officer introduces the case and then asks that you provide your name.
• As the party who filed the appeal (“Complainant”), you will present your case first, providing all evidence and testimony you have to offer in support of the valuation you seek.
• Any individual who testifies will be sworn in as a witness.
• All documents submitted for evidence will be marked and will remain with the Board.
• At the conclusion of your presentation, you may be asked questions (“cross-examined”) by the remaining parties counsel or the hearing officer.
• Hearings usually take 10-30 minutes.

WHEN WILL A DECISION BE MADE?

After the BOR hearing is concluded, the three members of the Board will consider the record of the BOR proceedings, the testimony offered and any exhibits that were admitted into evidence. Once a decision has been reached, it will be issued to all parties by email, if provided, or certified mail.