The Sandusky County Board of Revision hears formal complaints on property valuations and appraisals.
Board of Revision complaint form: DTE 1 – Complaint Against the valuation of Real Property
Board of Revision complaints are accepted from January 1st to March 31st each year.
Filing a complaint allows property owners to have a hearing before the Board of Revision, which is comprised of the County Auditor, County Treasurer and a County Commissioner or their representatives. The Board acts as a remedy for the taxpayers who believe they have been unfairly appraised. The Board of Revision deals with the fair market value, not the tax rate. Tax rates are determined by a vote of the people. At the hearing, property owners may present information such as recent appraisals or sales data for similar properties in support of their complaints.
The Board of Revision holds annual hearings with regard to complaints about property values. If a taxpayer wishes to file a complaint, they must complete a form, DTE 1 – Complaint Against the Valuation of Real Property. The filing period annually is January 1st to March 31st. A property owner may file one every three years. For more information, call 419-334-6127.
Sandusky County Board of Revision Rules of Practice and Procedure
DTE 1M – Complaint Against the Valuation of a Manufactured or Mobile Home Taxed Like Real Property
DTE 2 – Complaint Against the Assessment of Real Property Other than Market Value
DTE 1A – Special COVID-19-Related Complaint Against the Valuation of Real Property