The DTE Form 1 Complaint to the Board of Revision

The complaint against the valuation of real property — DTE Form 1 — is Ohio’s universal first appeal. It is filed with the county auditor (the same office that valued the property) for hearing by the county Board of Revision (BOR), in a fixed seasonal window: January 1 through March 31 of the following tax year — or the last day to pay first-half taxes where that date is earlier, an alternative cutoff the official form states on its face.

The window, in practice

The window is anchored to the tax year, not to a notice: complaints about tax year 2026 values are accepted through March 31, 2027 — Franklin County’s Board of Revision page states exactly that, and confirms electronic filing through the Board of Tax Appeals portal alongside the county’s own channels. Your own county auditor publishes the same rule with your county’s details.

What this tells you: Ohio’s complaint season is a single winter–spring window for the tax year just billed. There is no notice-triggered deadline to track — the calendar is the same for every parcel in the county. The flip side: miss March 31 and the value stands for the year, with no late route.

The form and what it asks

• Your opinion of value — a specific figure, not a complaint about the amount of the tax (taxes themselves are not complainable; values are).
• The basis for your opinion — recent arm’s-length sales, comparable sales, an appraisal, or the property’s condition.
• Parcel identification and the value as the auditor carries it.

The hearing

The BOR — typically the county auditor, treasurer, and a commissioner — holds a short hearing where you present your evidence and the school district (which has a financial interest in the roll) may appear and even counter your evidence or seek an increase. Bring copies of everything you want considered; the board’s decision is a formal record that either side can carry to the Board of Tax Appeals.

What this tells you: the school board’s presence is not hostility — it is how Ohio’s system balances the roll — but it does mean a complaint is a real evidentiary hearing, not an informal chat. A written file with comparable sales and condition evidence is the preparation that matters.

What it does not tell you: whether the board will grant a change. Ohio’s boards see a steady stream of owner opinions; sales evidence anchored near the lien date is what distinguishes a complaint that moves.

Worked example (illustrative)

Illustrative timeline with made-up figures — your county’s dates and channels control.

1. January 2027: the 2026 tax year bill arrives; the true value is $340,000 — you believe $310,000 is right for the lien date.
2. January 15, 2027: DTE Form 1 filed electronically through the BTA portal, with three comparable sales and a condition summary.
3. March 2027: BOR hearing — the school district’s representative cross-examines your sales; the board reserves decision.
4. April 2027: the board’s decision mails, reducing true value to $318,000. The 30-day BTA window opens from the mailing.

What this page does not cover

Valuation complaints filed by parties other than the owner, counter-complaints by taxing districts, and the boards’ local scheduling rules are outside this page. The Department’s property tax hub and Franklin County’s BOR page cited below are the authorities for the form and the window.