When tax bills are contested some are reduced; others go up
The Union County Board of Revision has finalized its process for the year.
This year, 398 property owners filed appeals with the county’s board of revision, which hears complaints about property appraisals.
Every six years, the county auditor is required to complete a value assessment for every property in the county. The value is used to determine property taxes for each property. That revaluation was completed in 2019 and appears on 2020 tax bills.
Those who disagree with their property valuation can file an appeal with the Board of Revision.
Union County Auditor Andrea Weaver said that of the 398 cases, 17 were withdrawn by the filer and the BoR made a no change decision for 59 of them, decreased the value for 257 and increased the value in 149 cases. She said there are still a few decisions to be made.
“Sometimes we agree with the property owner and we lower the value,” Weaver said. “Other times, we not only disagree, but the owner provides evidence that shows us that our value is too low. That situation happens more than you might think.”
Weaver explained the BoR is to “offer a forum whereby the property owner can contest or argue against the County Auditor’s appraised value, which is by law, presumed to be the correct value.”
She said it is up to the filer to “bring credible and compelling evidence that proves the auditor’s value is incorrect.”
She said the board is looking for evidence that the auditor’s value is wrong.
“The goal is to get it right — to make sure that our values are as close to what’s actually happening in the market as possible,” Weaver said.
Earlier this year Weaver said the increase in market values countywide has been “noteworthy.”
She said property values rose between 14% and 28%, depending on the area of the county.
“With the high demand for housing in Union County, and the pricing trends, this doesn’t surprise me,” Weaver said.
She added that the revaluation “did a number of things such as update all depreciation and pick up any additional structures/improvements that may have been added since the last update.”
Weaver has said the goal of the six-year revaluation is to “bring property values in line with what has been actually happening in the market, as market value is best determined by a recent, arms-length sale,” noting that for taxing purposes, she is required to value property at 92-95 percent of market value.
The auditor has said that property owners should ask themselves if they believe they could honestly sell their house for its new value. She said that if the answer is yes, the valuation is probably correct.
The auditor said that BoR hearings can become contentious. Officials said deputies attended several of the hearings this year.
“We have had a couple of cases the past several years that we felt it would be prudent to have a law enforcement presence – largely due to the interaction with the taxpayer leading up to the hearing,” Weaver said. “Thankfully, as in the past, there were no issues.”
Weaver said she does not yet have a total amount of value change those decisions represent but hopes to have that number by mid-October.
“We have to submit that information, along with other real estate data to the Ohio Department of Taxation by the end of October,” she said.
Weaver said the nearly 400 appeals is “the highest number we’ve had since I’ve been County Auditor.”
She said the higher number is expected because of the six-year revaluation.
In 2014, following the last revaluation, the Board of Revision saw 329 appeals filed. In 2017, property owners saw another increase based on a mid-cycle update. That year, 374 property owners appealed their values.
Property owners who disagree with the BoR decision may file an appeal with the Ohio Board of Tax Appeals within 30 days of the Board of Revision decision notice being mailed. Property owners may also appeal with the Union County Court of Common Pleas.