This form is only for special COVID-19-related complaints involving tax years 2020, 2021, or 2022. Non-COVID-19-related complaints must be filed using the DTE Form 1 or DTE Form 2. Please read all instructions before completing this form.

 

Instructions for Completing DTE 1A

 

TAX YEAR 2020 - FILING INFORMATION & DEADLINE: Sec. 3 of Substitute Senate Bill 57 (134th General Assembly, effective August 3, 2021) states that, subject to R.C. 5715.19, an eligible person may request in a valuation complaint for tax year 2020 that the assessment of true value in money of the property be determined as of October 1, 2020, instead of the tax lien date for tax year 2020, provided the request reflects a reduction in true value between those two dates due to a circumstance related to the COVID-19 pandemic or a state COVID-19 order. Notwithstanding division (A)(1) of section 5715.19 of the Revised Code. a COVID-19-related valuation complaint for tax year 2020 shall be filed with the county auditor no later than September 2. 2021. See Sec. 3(D) of Substitute Senate Bill 57 (S.B. 57).

TAX YEAR 2021 OR 2022 - FILING INFORMATION & DEADLINE: For tax year 2021 or 2022, Sec. 4 of S.B. 57 states that an eligible person may file a valuation complaint that solely requests that the assessment of true value in money of the property account for any reduction in true value due to a circumstance related to the COVID-19 pandemic or a state COVID-19 order. A complaint for tax year 2021 or 2022 must be received by the county auditor before March 31 of the following tax year or the last day to pay first-half taxes without penalty, whichever date is later. Acounter-complaint must be filed within 30 days after receipt of notice from the auditor that an original complaint has been filed.

Who May File: An "eligible person" is any person owning taxable real property in the county, the board of county commissioners, the county prosecutor, the county treasurer, the board of township trustees of any township with territory in the county, the board of education of any school district with territory in the county. or the mayor or legislative authority of any municipal corporation with territory in the county may file a complaint, or a tenant of the property owner, if the property is classified as to use for tax purposes as commercial or industrial, the lease requires the tenant to pay the entire amount of taxes charged against the property. and the lease allows, or the property owner otherwise authorizes, the tenant to file such a complaint with respect to the property. See R.C. 5715.19 for additional information.

What is a "State COVID-19 order"?: Sec. 3(A4) of S.B. 57 states that a "State COVID-19 order" means any of the following. issued on or after March 9, 2020. as the result of or in response to the COVID-19 pandemic:

Tender Pay: If the owner of a property files a complaint against the valuation of that property, then, while such complaint is pending. the owner is entitled to tender to the county treasurer an amount of taxes based on the valuation claim for such property in the complaint. Note: If the amount tendered is less than the amount finally determined, interest will be charged on the difference. In addition, if the amount finally determined equals or exceeds the amount originally billed, a penalty will be charged on the difference between the amount tendered and the final amount.

 

Multiple Parcels: Only parcels that (1) are in the same taxing district and (2) have identical ownership may be included in one complaint. Otherwise, separate complaints must be used. However, for ease of administration, parcels that (1) are in the same taxing district, (2) have identical ownership and (3) form a single economic unit should be included in one complaint. The increase or decrease in valuation may be separately stated for each parcel or listed as an aggregate sum for the economic unit. If more than three parcels are included in one complaint, use additional sheets of paper.

General Instructions: Valuation complaints must relate to the total value of both land and buildings. The Board of Revision may increase or decrease the total value of any parcel included in a complaint. The board will notify all parties not less than 10 days prior to the hearing of the time and place the complaint will be heard. The complainant should submit any documents supporting the claimed valuation to the board prior to the hearing. The board may also require the complainant and/or owner to provide the board additional information with the complaint and may request additional information at the hearing. including purchase and lease agreements, closing statements, appraisal reports, construction costs, rent rolls and detailed income and expense statements for the property.

Ohio Revised Code section 5715.19(G) provides that "a complainant shall provide to the Board of Revision all information or evidence within the complainant's knowledge or possession that affects the real property" in question. Evidence or information that is not presented to the board cannot later be presented on any appeal, unless good cause is shown for the failure to present such evidence or information to the board.

Instructions for Line 9: In Column A enter the complainant's opinion of the full market value of the parcel before the application of the 35% percent listing percentage. In Column B enter the current full market value of the parcel. This will be equal to the total taxable value as it appears on the tax bill divided by 0.35. Enter the difference between Column B and Column A in Column C.

Instructions for Line 10 Allege with Particularity: Sec. 3 and Sec. 4 of S.B. 57 state that an eligible person filing a COVID-19-related valuation complaint shall allege with particularity in the complaint how the COVID-19 pandemic or state COVID-19 orders caused the reduction in true value of the property. Sec. 3 and Sec 4. of S.B. 57 also instruct Boards of Revision to dismiss valuation complaints that merely allege a general decline in economic or market conditions in the area or region in which the property that is the subject of the complaint is located.

Instructions for Line 11: If property was sold in the last three years, attach the purchase agreement, escrow statement, closing statement or other evidence available. If the buyer and seller were or are related or had any common business interests, attach an explanation. If any other items were included in the sale of the real estate, attach a description of those items. Show the value of those items and explain how the values were determined.

NOTICE REGARDING LINE 5: If the county auditor is in possession of an email address for you the auditor may choose to send any notices the auditor is required to send regarding this complaint by email and regular mail instead of by certified mail.

Submit by mail:
Franklin County Auditor
Board of Revision
373 S. High St., 20th floor
Columbus, Ohio 43215

Email: BOR@franklincountyohio.gov

Fax: (614) 525-6252