Board of Revision Challenge Your Value
Property owners must provide evidence supporting their request for a change in value such as recent sales figures, sales contracts, or independent appraisals. Please refer to the Lucas County Board of Revision Rules of Procedure(PDF) for additional details and explanations.
The Board of Revision application period is January 1, 2024 to April 1, 2024.
File a complaint online
Or download and complete the DTE 1 Form (PDF) (Complaint Against Valuation of Real Property).
For questions regarding forms, how to file, or your property value, the Lucas County Auditor Staff can assist you. Anyone may also research property values online via Auditor’s Real Estate Information System (AREIS). Real estate values may also be obtained by calling (419) 213-4406 8:00 a.m. – 4:30 p.m. Monday through Friday.
Once a complaint is filed, applicants receive notice of their hearing date and time.
You are strongly encouraged to provide your email address to ensure you receive your hearing and decision promptly via email. If the office can't send your notice via email, Ohio law requires your notification be sent via certified mail, which means someone must be available to sign the certified mail receipt.
Hearings are scheduled in 30-minute increments. The Board of Revision administers hearings via Zoom video conferencing, but you are welcome to attend your hearing in-person, if you prefer. The Board of Revision panel is comprised of Representatives from the Auditor, Treasurer, and Commissioners' offices.
If you want to waive your right to attend your hearing, please complete the Online Waiver Form.
Property owners may obtain a paper BOR form at the Auditor’s office, via mail, or download a printable copy (PDF).
Complainants filing income-producing, commercial, or industrial property applications are encouraged to review the Board of Revision Rules of Procedure(PDF) to file a complaint.
All mailed, paper DTE 1, DTE 1M, or DTE 2 complaint forms must be:
2. Post-marked ON or BEFORE April 1, 2024 and
3. Mailed or emailed to:
Lucas County Auditor
Attn: Board of Revision
One Government Center
Toledo, OH 43604-2255
Email us at AuditorBOR@co.lucas.oh.us