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Complaint Against the Valuation of a Manufactured or Mobile Home Taxed Like Real Property
FILING DEADLINE: A COMPLAINT FOR THE CURRENT TAX YEAR MUST BE RECEIVED BY THE COUNTY AUDITOR ON OR BEFORE MARCH 31 OF THE FOLLOWING TAX YEAR OR THE LAST DAY TO PAY FIRST-HALF TAXES WITHOUT A PENALTY, WHICHEVER DATE IS LATER. A COUNTER-COMPLAINT MUST BE FILED WITHIN 30 DAYS AFTER RECEIPT OF NOTICE FROM THE AUDITOR THAT AN ORIGINAL COMPLAINT HAS BEEN FILED.

Who May File: 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. See R.C. 5715.19 for additional information.

Tender Pay: If the owner of a home files a complaint against the valuation of that home, 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 home 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 Homes: Only homes 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. The increase or decrease in valuation must be separately stated for each home. If more than three homes are included in one complaint, use additional sheets of paper.

General Instructions: The Board of Revision may increase or decrease the total value of any home 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 and cost of improvements added to the home (e.g. skirtings and awnings) 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.

Notice: 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, OH 43215

Email: BOR@franklincountyohio.gov

Fax: (614) 525-6252

Complaint Against the Valuation of a Manufactured or Mobile Home Taxed Like Real Property
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Select this option if you would like to print, complete this application. You will need to mail, email, or fax the completed form to the Franklin County Auditor.

Franklin County Auditor

Board of Revision

373 S. High St., 20th Floor

Columbus, OH 43215

Email: BOR@franklincountyohio.gov

Fax: 614-525-6252

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Select this option to eFile this form.

Answer all questions and type or print all information. Read instructions on back before completing form. Attach additional pages if necessary.
This is an*

Original ComplaintCounter Complaint
1. Owner of Home*

First NameMiddle NameLast NameSuffix
Mailing Address

Street Address

Street Address Line 2

CityState

Zip Code
2. Complainant if not owner

First NameMiddle NameLast NameSuffix
Mailing Address

Street Address

Street Address Line 2

CityState

Zip Code
3. Complainant’s agent

First NameMiddle NameLast NameSuffix
Mailing Address

Street Address

Street Address Line 2

CityState

Zip Code
4. Telephone number of contact person*
5. Email address of complainant
example@example.com
6. Complainant’s relationship to home, if not owner

8. Principal use of home

0/150
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.

10. The requested change in value is justified for the following reasons:
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.
11. Was home sold within the last three years?

YesNoUnknown
If yes, show date of sale

MonthDayYear
Date
If yes, show sale price
Additional documents

Cancelof
12. If home was not sold but was listed for sale in the last three years, attach a copy of listing agreement of other available evidence.

Cancelof
13. If any improvements were completed in the last three years, show date

MonthDayYear
Date
If any improvements were completed in the last three years, the total cost is
14. Do you intend to present the testimony or report of a professional appraiser?

YesNoUnknown
15. If you have filed a prior complaint on this home since the last appraisal or update of property values in the county, the reason for the valuation change requested must be one of those below. Please check all that apply and explain on attached sheet. See R.C. section 5715.19(A)(2) for a complete explanation.

The home was sold in an arm's length transactionThe home lost value due to casualtySubstantial improvement was aded to the homeOccupancy change of at least 15% had a substantial economic impact on my property
I declare under penalties of prejury that this complaint (including any attachments) has been examined by me and to the best of my knowledge and belief is true, correct and complete.
Date

MonthDayYear
Date
Complainant or agent*

Clear
Title, if agent
Please verify that you are human*
Should be Empty:

	Registration number from tax bill	Address of home
Registration 1
Registration 2
Registration 3

	Registration Number	Column A Complainant’s Opinion of Value (Full Market Value)	Column B Current Value (Full Market Value)	Column C Change in Value
Registration 1
Registration 2
Registration 3

Complaint Against the Valuation of a Manufactured or Mobile Home Taxed Like Real Property

Complaint Against the Valuation of a Manufactured or Mobile Home Taxed Like Real Property