The Board of Revision filing period is January 1 - March 31, 2026.
What is the Board of Revision?
The Board of Revision (BOR) is comprised of three elected officials - the County Auditor, the County Treasurer, and one of the County Commissioners, or their representatives.
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The BOR is tasked annually with hearing property owners' appeals on their property's valuation.
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The BOR can only hear appeals on property values, not property taxes. If you file with the Board of Revision, be prepared to present evidence on why you feel that your property's value is incorrect.
How to file an appeal with the Board of Revision
1
File the appeal paperwork and evidence
Between January 1 and March 31, you may file an appeal with the Board of Revision by completing a DTE Form 1, 1M, or 2. A paper form can be filled out, notarized, and mailed to our office or emailed to auditorbor@co.lucas.oh.us or you can file online.
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After you file the form, you will be assigned a hearing date and 30-minute time slot. Prior to your hearing, you must submit evidence for your case.
2
Attend your hearing and provide testimony
All evidence should be submitted at least 5 days prior to your case so the hearing officers have time to review it.
It is not required that you attend your Board of Revision hearing, however, it is recommended so you can answer the hearing officers' questions. You can attend virtually by video call, by telephone, or in-person at One Government Center. Hearings are limited to 30 minutes.​
3
Receive the Board's decision
After your case has been heard, the Board will deliberate. A decision will be made on the record and you will receive a decision letter notifying you of the Board's final value determination.
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If you do not agree with the Board's final value, you have the right to appeal the value to the Board of Tax Appeals (BTA) or the Court of Common Pleas. You must file within 30 days of the mailing date of the decision.
What to expect
at your Board of Revision hearing
Board of Revision hearings are quasi-judicial and open to the public. They are limited to 30 minutes. All parties must be sworn in prior to the hearing. Hearings are recorded and may be transcribed for appeals.
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During the hearing, you will be expected to present evidence and first hand testimony about the property.
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If you have questions about your Board of Revision hearing, please read the guides below, review the Board of Revision rules, or you may email AuditorBOR@co.lucas.oh.us or call 419-213-4406.
