All county property owners retain the right to file a formal complaint against the valuation of their property with the Montgomery County Board of Revision (BOR). Complaint forms must be filed between Jan 1st and March 31st.
The BOR is a quasi-judicial body comprised of a representative from the Auditor's Office, the Treasurer's Office and the Board of County Commissioners. The BOR is responsible for hearing and adjudicating complaints regarding the assessed valuation of real property within the county. The objective of the BOR is to ensure that all real property is valued fairly and equitably and that all taxpayers are guaranteed equal treatment.
All complaints filed with the BOR are reviewed and formal hearings may be held to solicit testimony. It is the responsibility of the complainant to justify their complaint by providing evidence to support their opinion of value. The Board has the authority to increase or decrease property valuation. Information on preparing for a BOR hearing and the policies and procedures of the BOR are available through the links above.
Decisions of the BOR may be appealed to the state Board of Taxation and then to the Supreme Court, or through the judicial system. For further questions on the Board of Revision, please contact the Auditor's Office at (937) 496-6856.