Montgomery County Board of Revision

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

Filing in Montgomery County

Where the complaint goes	451 West Third Street, 3rd Floor, County Administration Building, Dayton, OH 45422
Electronic filing	Online complaint form (open only during the January to March window)
Phone	(937) 496-6856
Notarization	Required on a paper form.
County rules of procedure	Montgomery County Board of Revision rules
Official county page	Montgomery County Board of Revision

Read off Montgomery 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. The county states that all complaint forms must be notarized and received in the Board of Revision office no later than March 31, and that a missing notarization may result in dismissal.

Worth knowing about Montgomery County

Hearings are held by Zoom video conference or by telephone.
Paper complaint forms are filed in triplicate, and the county states they cannot be faxed.

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 Montgomery 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 Montgomery County parcel

Montgomery County property records on PlatBook

Common questions

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

451 West Third Street, 3rd Floor, County Administration Building, Dayton, OH 45422. The county also accepts an electronic filing.

Does a Montgomery County Board of Revision complaint have to be notarized?

The county states that all complaint forms must be notarized and received in the Board of Revision office no later than March 31, and that a missing notarization may result in dismissal.

Does filing cost anything in Montgomery 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.