The January 2024 tax bills reflect the values established by the County Auditor as of January 2023. Physical changes to the property such as an addition or demolition of a structure would also affect the value. In addition, tax dollars may have changed due to levies passed in 2023 elections.
Property owners may ask for valuation changes through the Muskingum County Board of Revision. The Board of Revision adjusts values not tax dollars.
The Board of Revision has three members; the County Auditor, the County Treasurer and the President of the County Commissioners or their designees.
To contest your valuation you must file a complaint form with the County Auditor, in her capacity as Secretary to the Board of Revision, between January 1 and April 1, 2023. Complaint forms and information packets can be obtained in the Auditor’s Office of the County Courthouse at 401 Main Street, by calling (740) 455-7109, option 1.
The filing of a complaint is an initiation of a legal proceeding. Please read the instructions on the back of the complaint form and the Board of Revision Rules of Practice and Procedure. An incomplete or flawed form may result in a dismissal. If you have any questions regarding the filing of a complaint please consult your attorney. It is unlawful for Auditor’s employees to give legal advice. Generally, the Ohio Revised Code allows only one filing in a triennial (3 year) period.
Please bear in mind that once a complaint form has been filed by the owner or his/her attorney and later withdrawn, it will count as an official filing for this triennial period. Corporations should have an attorney file on their behalf.
The burden of proof is on the complainant, usually the property owner. Failure to meet that burden may result in no change in value or possibly an increase in value. The Board of Revision has the authority to increase, decrease or make no change in the valuation of your property. Based on Ohio case law, the Board of Revision cannot and will not consider the following in their decision:
The Board will determine the fair market value of your property based on the information submitted to them. The Board can consider:
The owner of record (or deeded owner) as of the date of filing must be on Line 1 of the complaint form. Line 2 and Line 5 must be specific if the filer is other than the owner.
Parcels must be contiguous and/or one economic unit and in the same taxing district, and have identical ownership. When in doubt, file separate complaints.
You will be notified by certified mail not less than ten days in advance of the date and time of your hearing. If a continuance is needed, notify the Board of Revision immediately. Continuances will only be granted in extreme circumstances.
In some cases an appraiser from the County Auditor’s office will inspect the property once a formal complaint has been filed. A settlement value may then be offered to the property owner. If the owner accepts this settlement value in writing, the hearing is waived.