Instructions for Completing Form

FILING DEADLINE: A property review for the 2021 tax year must be received by the County auditor on or before October 1, 2021.

WHO MAY FILE: Any person owning taxable real property in Lucas County, may file.

MULTIPLE PARCELS: Only parcels with identical ownership may be included in one request. Otherwise, separate requests must be used. However, for ease of administration, parcels (1) in the same taxing district, (2) have identical ownership, and (3) form a single economic unit next to each other, should be included in one complaint. The increase or decrease in valuation may be separately stated for each parcel or listed as a total sum. ** Please note the system will only accept one parcel ID – use the parcel ID that includes your main dwelling and type any additional parcels that are part of the single economic unit in the NOTES field.

GENERAL INSTRUCTIONS: Valuation complaints must relate to total value of both land and buildings. The Auditor may increase or decrease the total value of any parcel in a complaint. The filer should submit any documents supporting the claimed valuation prior to the review. The Auditor may require the filer to provide additional documents including purchase and lease agreements, closing statements, appraisals, construction costs, rent rolls, and detailed income and expense statements for the property.

ACCEPTABLE DOCUMENTATION FOR SALE PRICE VERIFICATION: • If the parcel under review was sold in the last three years, attach the purchase agreement, escrow statement, closing statement, or copy of MLS sheet showing closed price and date. • If the buyer and seller were or are related or had any common business interests, attach an explanation. • If any personal property items of value were included with the real property sale , attach a description of those personal property items. Show the value of those items and explain how the values were determined. ** Please note that if you are supplying any of the above documentation – instructions on the ways to submit documents is included on the “confirmation” of case number page**

NOTICE: R.C. 5715.19, as amended by H.B. 694, effective March 30, 1999, added some additional persons who may file a valuation complaint. Those additional persons are (1) the owner's spouse, (2) an appraiser who holds a designation from a professional assessment organization retained by the owner, (3) a licensed public accountant, a licensed general or residential real estate appraiser, or a licensed real estate broker retained by the owner, (4) an officer, salaried employee, partner, or a member of an owner, if the owner is a firm, company, association, partnership, limited liability company, or corporation, and (5) a trustee, if the owner is a trust. Since that statute has been declared to be unconstitutional by an Ohio court of appeals, the Board of Tax Appeals and many county Boards or Revision have been dismissing complaints filed by those individuals, if they are not attorneys at law. Please be advised that if you choose a non attorney to prepare and file your complaint, it will be subject to dismissal and may not be heard on its merits.