the b.o.r. process and the school district jill thompson, athens county auditor bob drain, tyler...
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The B.O.R. Process and The School DistrictJ ILL THOMPSON, ATHENS COUNTY AUDITOR
BOB DRAIN, TYLER TECHNOLOGIES, INC
LISA ELIASON, ATHENS CITY LAW DIRECTOR
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The Board of RevisionUnderstanding the Process
The Board of Revision (B.O.R.)MEMBERS OF THE BOARD
The county treasurer, county auditor and a member of the board of county commissioners selected by the board of county commissioners shall constitute the board of revision, or they may provide for one or more hearing boards when they deem the creation of such to be necessary to the expeditious hearing of valuation complaints.
ORC § 5715.02
The Board of Revision (B.O.R.)DUTY OF THE BOARD TO HEAR COMPLAINTS
The County Board of Revision shall hear complaints relating to the valuation or assessment of real property.
The board shall investigate all such complaints and may increase or decrease any such valuation or correct any assessment complained of, or it may order a reassessment by the original assessing officer.
ORC § 5715.11
FILING OF THE COMPLAINT – DTE FORM 1
Filing a Complaint with the BORTHE APPLICATION
1. The complaint must be filed on the proper form
◦ Application must be complete◦ Properly signed and notarized◦ Filed timely – On or before March 31st, or the
due date for the 1st half collection whichever is later.
2. Board of Revision – Rules of Procedure
3. Be prepared to provide evidence of your opinion of value at the hearing
◦ Appraisal, Comparables, Sales information
WHAT TO EXPECT AT THE HEARING
The complaint may only be heard for the current tax year
The Board may only consider valuation, and cannot discuss taxes
All testimony is subject to cross-examination
A decision is not likely to be made the day of your hearing
Decisions may be appealed to the Board of Tax Appeals or the Common Pleas Court
School Notification – County Auditor
The County Auditor shall give notice of each complaint in which the stated amount of the increase or decrease is at least $50,000 of the appraised (or $17,500 of the assessed) valuation to each Board of Education whose School District may be affected by the complaint.
Within 30 days after receiving such notice, the Board of Education may file a counter-complaint in support of or objecting to the amount of the increase or decrease in value (ORC§ 5715.19)
Who Represents a School District When Filing a Complaint or Counterclaim?
ORC § 3313.35 Counsel for Board of Education or Governing Board
Local School District – County Prosecutor
Educational Service Center – Prosecuting Attorney in the county where the largest number of pupils reside
JVS – Prosecuting Attorney of the most populous county containing a school district which is a member
City School District – The City Law Director
**No compensation shall be allowed for such services**
Process for Athens CSD Counterclaim
1. Review all appeals provided to the school district by notice of the County Auditor (adjustment of $50,000 or more of the appraised value)
2. Complete the counterclaim applications
3. Review each complaint with the Superintendent
4. Validate the complaint and estimate the impact of the adjustment to the school district for the current tax year – Meet with the Auditor/Appraiser/Project Manager
Review
Appeals
• All appeals provided by notice of the auditor• Any additional recent sales that may be out of line
with the newly assigned value
Complete the DTE
Form 1
• Carefully complete the form in its entirety• Determine the Opinion of Value to be requested by
the School District• Defend the Auditor’s value or Other
Superintend
ent Revie
w
• Internal review with the Law Director• Additional review with the county auditor/office
Process for Athens CSD Counterclaim
5. Discuss the School District’s opinion of True Value and the basis for a potential counterclaim
6. Decide whether or not to file the counterclaim based on the evidence provided in the original application and additional evidence obtained (if any)
7. Determine if experts should provide an appraisal and/or testimony at the hearing
8. Request that the BOR schedule hearings with School District Counterclaim together when possible
Opinion of
Value
• Finalize the opinion of value to be included on the counterclaim
Final Revie
w
• Finalize whether or not the claim should be filed based on the evidence collected for each complaint
Filing the
Counterclai
ms
• Determine whether experts should be obtained• Request to have hearings scheduled together
when possible
Filing a Complaint or Counterclaim
Prior to filing the complaint:◦ Meet with the county auditor, and/or appraiser◦ Review the property record◦ Determine the validity of the sale (if applicable)
Filing the Application:◦ Completed by the proper authority◦ Completely filled out◦ Properly signed and notarized◦ File prior to statutory deadline
Be prepared to provide evidence and testimony at the hearing: Appraisal, Sales Data, Comparables
Keep in mind that the BOR is a public hearing and all records and evidence provided are public records
Understanding the DTE Form 1 BOR Number
Date Filed
Complainant authorized to file
Parcel Number
Principal Use of Property
Complainants Opinion of Value◦ True Value◦ Taxable Value (35%)
Current Taxable Value
Change in Taxable Value
Understanding the DTE Form 1 (Cont.)
Justification for the complaint – valid reason
Recent Sale – in line with appraisal
Improved in the last three years – notice
Appraisal of the property to be submitted
Eligible to file
Proper signature
Notarized
Counterclaim filed by the School District
Be sure the counterclaim is filed properly
Determine Complainant’s Opinion of Value
Justification for opinion of value◦ Recent Sale◦ Appraisal◦ Defense of Auditor’s Value
If defending the Auditor’s Value and considering submitting an appraisal, determine if the County may be willing to share in the cost of an independent appraiser
Counterclaim filed by the School District
Calculating the True Value for the counterclaim may be difficult.
Be sure and reference the property record card maintained by the county auditor
Verify the assessed and appraised values
Counterclaim filed by the School District
Research and provide recent sales and listings if applicable
Be prepared to submit an appraisal and have the appraiser testify if necessary
Be prepared to provide testimony at the hearing
Understand the facts of the original complaint and whether or not the application has a jurisdictional concern
Application must be properly signed and notarized
Understand the Right to Appeal ORC § 5717.01 Procedure for Appeal to Board of Tax Appeals
An appeal from a decision of the county board of revision may be taken to the board of tax appeals within thirty days after the notice of the decision to the county board of revision is mailed.
The board of tax appeals may order the appeal to be heard on the record and the evidence certified by the county board of revision, or it may order the hearing of additional evidence, and it may make such investigation concerning the appeal as it deems proper.
ORC § 5717.05 Appeal from Decision of County Board of Revision
An appeal from a county board of revision decision may be taken to a court of common pleas or to the Ohio Board of Tax Appeals (BTA).
A Common Pleas Court and the BTA fulfill the same function when reviewing a decision of a board of revision.
Senate Bill 85 – 131st General AssemblyBILL SUMMARY
Limits the right to initiate a property tax complaint to the property owner, the owner’s spouse, certain agents of the owner or spouse, or the recorder of the county in which the property is located.
•Introduced 2/23/15
•Referred to Ways and Means 3/4/15
PROPERTY TAX COMPLAINTS
School Boards, county commissioners, a county prosecuting attorney or treasurer, township trustees, and municipal corporations would be authorized to file property tax complaints only as counterclaims to complaints.
The bill prohibits any person, board, officer or other entity from compelling a county recorder to initiate a property tax complaint.
Questions?
Thank you!Jill Thompson Lisa EliasonAthens County Auditor Athens City Law Director15 S. Court Street, Room 330 8 E. Washington Street Athens, Ohio 45701 Athens, Ohio 45701(740) 592-3225 (740) [email protected] [email protected]
Bob DrainTyler Technologies, Inc.4100 Miller Valentine CtMoraine, Ohio 45439(740) [email protected]