Butler County Board of Revision

If you think the Butler County Auditor has your property valued too high, the Board of Revision is where you say so. Filing is free, the form is DTE 1, and the deadline is March 31. Below is how it works in Butler County specifically; the law behind it is the same in all 88 Ohio counties.

Filing in Butler County

Where the complaint goes	Butler County Auditor, Attn: BOR, 130 High Street, 3rd Floor, Hamilton, OH 45011
Electronic filing	None. Butler County lists its filing methods and no online portal is among them; it does accept a filing by email.
Email	BOR@bcohio.gov (complaint and supporting documentation)
Phone	513-887-3150
Notarization	Not stated by the county. Have it notarized anyway; see below.
County rules of procedure	Butler County Board of Revision rules
Official county page	Butler County Board of Revision

Read off Butler County's own published pages on 2026-08-29. County procedures change; the county's page is the authority, and this one is not.

Notarization. Butler County does not say either way on its published pages. The state DTE 1 carries a notary block, and R.C. 5715.13 bars a board from decreasing a value without a written application verified by oath and signature, so the cautious course is to have the form notarized. It costs almost nothing, and an unnecessary notarization has never lost a case.

Evidence timing. Supporting documentation goes in with the complaint, or no later than ten working days before the scheduled hearing. This is the deadline people miss. A perfect case handed over at the hearing can be excluded as late.

Worth knowing about Butler County

Butler accepts the complaint and supporting documentation by mail or by email.
A United States postmark dated March 31 is proof of timely filing.
Hearings are open to the public and are recorded.

The deadline

R.C. 5715.19 requires a complaint for a given tax year to be filed with the county auditor on or before March 31 of the following tax year, or the close of first-half tax collection for that year, whichever is later. In practice the window runs January 1 to March 31 and challenges the prior year's value.

Counties differ on what "filed" means. Some treat a March 31 postmark as timely; others require the complaint in hand by March 31. Check Butler County's page before you rely on the mail in the last week of March.

What decides these cases

The burden is entirely on you. The county's value carries no presumption of correctness, but if you fail to prove a different value, the value goes back to the county's number. Attacking the county's figure without supplying a defensible one of your own is a loss, not a draw. The strongest evidence is a recent arm's-length sale of the property itself, then a competent appraisal with the appraiser testifying, then a rigorous analysis of comparable sales. Comparing the Auditor's assessed values of neighboring parcels does not work, and neither does an asking price or an argument that the taxes are too high.

The full guide to Ohio Board of Revision complaints covers the statute, the one-complaint-per-triennium rule, the $50,000 line that lets a school board into your hearing, the technical defects that get complaints dismissed, and the 30-day appeal to the Board of Tax Appeals or the court of common pleas.

Start with the record

Before you argue about the value, check what the county actually has on the parcel: the current assessed value, how it moved across reappraisal and update cycles, the recorded sales nearby, and whether the building record the value rests on is accurate. A value resting on square footage you do not have is the easiest case there is.

Look up a Butler County parcel

Butler County property records on PlatBook

Common questions

What is the deadline to file a Butler County Board of Revision complaint?

Under R.C. 5715.19 a complaint for a given tax year must be filed with the county auditor on or before March 31 of the following year, or the close of first-half tax collection, whichever is later. In practice the Butler County window runs January 1 through March 31 and challenges the prior year's value. Confirm the current cycle on the county's own Board of Revision page.

Where do I file a Board of Revision complaint in Butler County?

Butler County Auditor, Attn: BOR, 130 High Street, 3rd Floor, Hamilton, OH 45011. Complaints or evidence may also go to BOR@bcohio.gov.

Does filing cost anything in Butler County?

Filing a DTE 1 complaint with a county Board of Revision carries no filing fee. The costs, if any, are evidence: an appraisal, or a contractor's estimate for structural defects.