Board of Revision (BOR)
Located at 138 E. Court Street, Rm 304
Cincinnati, Ohio 45202
7:30am -4:00pm
(513) 946-4035 (Complaints cannot be submitted via email)

Brigid Kelly
Hamilton County Auditor

Brigid Kelly, Hamilton County Auditor

Alicia Reece
County Commissioner, President

Alicia Reece, County Commissioner, President

Jill A. Schiller
Hamilton County Treasurer

Jill Schiller, Hamilton County Treasurer


Any owner of property in Hamilton County may contest a property value by filing a complaint with the Hamilton County Board of Revision. Board decisions are based on property values NOT tax dollars.

To file a complaint, please complete DTE Form 1 or DTE Form 1(Manufactured Home) and submit between January 1 and March 31, 2023 (post-marked no later than March 31st). Complaints cannot be submitted via email. A complaint initiates a legal proceeding before the Board. For more information, please read the instructions or consult an attorney. Auditor employees cannot provide legal advice.


The burden of proof falls on the complainant to justify a change in value.
It is important to submit evidence timely and as far in advance of your hearing as possible, (at least 10 days prior to the hearing). Allowing the Board members to review information and evidence in your case prior to your hearing is to your advantage as hearings are approximately 15 minutes long. In some instances, the Board may conclude based on its review of submitted evidence that your requested value is justified and therefore your presence is not required. Please note that if your evidence is submitted to the Board fewer than 10 days prior to the hearing, the evidence may not be considered. Also note that the Board is not permitted to accept evidence submitted on disc or evidence contained on cell phones. Hard copy evidence must be submitted.

Insufficient proof may result in no valuation change. The Board weighs all evidence in determining fair market value, including but not limited to:

The Board will NOT consider the following in its decision:


The Board notifies a complainant no less than 10 days prior to the date of the hearing, if one is required. If a party seeks a continuance, please contact the Clerk of the Board immediately. When good cause is shown, the Board may grant a request to continue hearings.