Delaware County Board of Revision

If you think the Delaware 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 Delaware County specifically; the law behind it is the same in all 88 Ohio counties.

Filing in Delaware County

Where the complaint goes	145 N. Union St., 1st Floor, Delaware, OH 43015
Electronic filing	None. Delaware County lists its filing methods and no online portal is among them; it does accept a filing by email.
Email	auditor@co.delaware.oh.us (complaint)
Fax	1-740-833-2899
Phone	740-833-2900
Notarization	Not required.
County rules of procedure	Delaware County Board of Revision rules
Official county page	Delaware County Board of Revision

Read off Delaware 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. Delaware's Board states that a missing or omitted verification, meaning the notarization, is not jurisdictional and should not result in dismissal. It says the opposite about the signature itself: a complaint missing the signature at the bottom of the form should be dismissed once March 31 has passed.

Worth knowing about Delaware County

Delaware accepts a complaint in person, by mail, by email, or by fax.
Hearings normally take 10 to 20 minutes, and the hearing notice goes to the email address on the complaint form followed by a mailed copy.
The Board states it does not hear complaints about taxes, and cannot consider the tax rate or CAUV valuations.

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 Delaware 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 Delaware County parcel

Delaware County property records on PlatBook

Common questions

What is the deadline to file a Delaware 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 Delaware 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 Delaware County?

145 N. Union St., 1st Floor, Delaware, OH 43015. Complaints or evidence may also go to auditor@co.delaware.oh.us.

Does filing cost anything in Delaware 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.