Triennial Update

Tax Year 2020 Calendar Year 2021

 

What is a Triennial Update?

A Triennial Update is a review of valid sales over the period of 3 years since the last reappraisal. The sales data is analyzed for trends in the market and values are equalized based on sales factors specific to each neighborhood. Changes in value will vary between neighborhoods. Neighborhood areas for valuing purposes are defined by like housing, type, age and size. This is designed to update market values and therefore update assessed values of properties to tax purposes. Triennials occur 3 years after the last reappraisal.

 

Did all properties get the same adjustment in the Triennial Update?

No. Trending of values varied depending on neighborhood market sales. See Mahoning County Triennial Update Percentage of Change by District for detailed information.

 

If my market value increased in the Triennial Update, will my taxes increase by the same percentage?

No. In 1976, Ohio Legislature enacted House Bill 920 to prevent school districts from collecting more money due to valuation increases from reappraisals or triennial updates than was approved by voters. If property values in a district increase, the millage rate on a voted levy is decreased so that the levy only generates the amount of money approved by voters. However, to prevent millage rates from being reduced too low, Ohio has instituted a 20-mill floor which means that a school’s millage rate cannot be reduced below 20 mills. Additionally, Ohio law does allow 10 mills of inside millage which can be levied without voter approval and is to be shared by the public schools and government entities in each district. New levies that were passed at an election and effective for Tax year 2020 Calendar Year 2021 will increase property taxes.

 

What if I don’t agree with the value you placed on my property in the Triennial Update?

If you do not believe you could sell your property on the open market for the amount of the county appraisal, you can appeal your value by filing a Complaint Against the Valuation of Real Property with the Mahoning County Board of Revision.

 

Board of Revision 

The Mahoning County Board of Revision is charged with the responsibility of adjudicating complaints as to the assessment of real property within the county. Taxpayers both residential and commercial can petition the Board of Revision to seek tax relief. In addition, since public education in the State of Ohio is currently financed by property taxes, local boards of education can file counter - complaints against taxpayer complaints as well as file original complaints for value increases.

Members


 The County Auditor, Treasurer and President of the County Commissioners are the statutory members of the Board of Revision.

Responsibilities


 Among the responsibilities of the Board of Revision are:

  • To assist citizens in filing complaints.
  • To notify the appropriate parties of the hearings and decisions
  • To arbitrate complaints by a quorum of two.
  • Board decisions can be appealed in appellate courts, which requires the Board of Revisions to prepare court transcripts.
  • The Board of Revision has the duty to submit correction notices to the Auditor’s office when the Board of Revision and court decisions are finalized.

Filing a Complaint


Please know that in the event you choose to file a complaint, a hearing will be scheduled in the future relative to your complaint. In an attempt to explain the complaint process to you and in an effort to make your hearing more productive, please see below.

 Please know that the Board of Revision hearing will address the value of your property; taxes will not be discussed. If you wish to discuss taxes, you should speak with your local taxing authority that is responsible for placing levies upon the ballot. In the event you dislike the real property tax structure, you should speak to your state representatives, who have the authority to introduce legislation that can change the tax structure. This office is merely responsible for setting a fair market value on your property; that is, what we believe your property would sell for on the open market.

Residential Property


 In presenting your evidence to the Board of Revision, the following facts are among those that are especially relevant when you contest the value of your Residential Property: 

  • Closing or settlement statements, purchase agreement, and a copy of the conveyance statement, if applicable. Or, if the property is listed for sale, submit copies of marketing/listing agreements.
  • Photographs of the property with professional estimates of costs to repair deficiencies.
  • Construction cost of a new building (five years old or less), certified by the builder. These should include all costs including land cost.
  • Appraisal Report by a certified appraiser. We reserve the right to question the appraisal.

Commercial Property


 When contesting the value of your Commercial Property, the following facts are among those that are especially relevant: 

  • Closing or settlement statements, purchase agreement, and a copy of the conveyance statement, if applicable. Or, if the property is listed for sale, submit copies of marketing/listing agreements.
  • Lease agreements and/or rent rolls, if applicable.
  • Photographs of the property with professional estimates of costs to repair deficiencies.
  • Three years of income and expense statements or appropriate schedules of the complainant’s federal income tax return.
  • Construction cost of a new building (5 years old or less), certified by the builder. These should include all costs including land cost.
  • Appraisal Report by a certified appraiser. We reserve the right to question the appraisal.

Burden of Proof & Factors to Consider


It is important to note that you have the burden of proof in presenting factors such as those cited above to support your claim that your property value should be revised; that is, your property cannot sell for the value that we have placed upon it.

 Please note that the following factors are not especially relevant to the issue of your property’s valuation:

  • Pets or other nuisances are present in your area.
  • Neighborhood disputes.
  • Sewer problems (this problem should be directed to the proper authority in your area, such as the water department or the Mahoning County Sanitary Engineering Department, which can be contacted at 330-793-5514
  • Dissatisfaction with increased taxes. The hearing before the Board of Revision concerns the valuation of your property; it does not concern taxes. As previously explained, real estate taxes are the result of voted levies which are placed on the ballot by your local taxing authorities. Experience reflects that approximately 70% of your real estate taxes are disbursed for the benefit of your local school districts.
  • The fact that you have not done anything to your property to increase its value. Under this logic, a parcel of vacant land should be valued the same today as it was one hundred years ago. Certainly we all know this is not true. Real estate is a commodity that under the simple economic theories of supply and demand can increase in value over time, without the investment of any additional labor (by yourself or contract personnel) or money.

Mahoning County Board of Revision Rules of Practice and Procedure
  

Appeal Form


The Value Appeal forms may be obtained by calling the Auditor's Office at 330-740-2010, or in person at the Mahoning County Auditor's Office.

 For your convenience we have added the Board of Revision DTE 1 complaint form packet to print offline. You can locate it HERE

Preferred submittal of the DTE1 is by mail, although we will still accept the form at our office.
If you file a BOR complaint, you are responsible for verification that the Board of Revision has received it.
If you have brought your complaint into the office, you will receive a date stamped copy of the DTE 1 form.
If you mailed the complaint and have provided an email address, a scanned date stamped front page of the DTE 1 form will be emailed to you.
If you mailed the complaint and you have only provided a mailing address, you will have a date stamped copy of the DTE 1 form mailed back to you.
Please follow up with the office if you have not received a stamped copy of your complaint.
The Board of Revision is not responsible for lost mail.

The deadline to file your complaint is March 31, 2021 at 4:30pm.

 See the FAQ for filing dates.

 Should you have any questions, please contact this office at 330-740-2010.