If you think your property in Trumbull County, Ohio, is overvalued for taxes, you can file a DTE 1 complaint. This digital form lets you challenge the county auditor’s value of your property. The Trumbull County Board of Revision (BOR) handles this, making it easier with the digital form.
This guide will help you understand how to file a DTE 1 complaint in Trumbull County. It covers the form’s purpose, who can file, the process, what evidence you need, and tips for success. It’s useful for homeowners, business owners, and real estate professionals.
DTE 1 Form and Its Purpose
The DTE 1 form is used in Ohio to dispute property tax values. In Trumbull County, property values are reassessed every three years. The last time was in 2023, showing values as of January 1, 2022. If you think your property’s value is off, filing a DTE 1 starts a review by the BOR.
The BOR, made up of the County Auditor, Treasurer, and a Commissioner, looks at your evidence. The digital DTE 1 form on the Trumbull County Auditor’s website makes filing easier. It’s great for those who want a quick process.
Why File a DTE 1 Complaint?
- Correct Overvaluation: Make sure your property’s value matches the market.
- Reduce Tax Burden: Lower values mean lower taxes, as taxes are based on value.
- Fairness in Assessment: Fix any issues caused by market changes or auditor mistakes.
Eligibility to File a DTE 1 Complaint in Trumbull County
Not everyone can file a DTE 1 complaint. Ohio law sets rules for who can. According to the Ohio Revised Code (ORC) Section 5715.19, the following can file:
- Property Owner: The owner as of the filing date.
- Owner’s Spouse: If they act for the owner.
- Authorized Representatives: Lawyers, appraisers, brokers, or accountants hired by the owner.
- Business Entities: Officers, employees, partners, or trustees of a firm owning the property.
Only one complaint per parcel is allowed every three years, unless there’s a big change in the property. The filing period for 2024 taxes is from January 2, 2025, to March 31, 2025.
How to Access the Digital DTE 1 Form
The digital DTE 1 form is on the Trumbull County Auditor’s website at auditor.co.trumbull.oh.us. You can fill it out online, skipping the notarization if you email it. You can also get a paper form but it needs notarization if mailed or given in person.
Steps to Download the Digital DTE 1 Form
- Visit the Trumbull County Auditor’s website.
- Navigate to the “Forms” section under “Board of Revision.”
- Select “DTE 1 – Complaint Against the Valuation of Real Property (Digital Form).”
- Download and save the PDF to your device for completion.
For assistance, contact the Auditor’s Office at (330) 675-2420.
Step-by-Step Guide to Filing a DTE 1 Complaint
Filing a DTE 1 complaint is a legal process. It’s important to pay close attention to every detail. Here’s a step-by-step guide to help you through it smoothly.
Step 1: Verify Your Property Information
First, check your property’s details. Look up the parcel number, address, and current assessed value. You can do this on the Trumbull County Auditor’s Real Estate Search portal at property.co.trumbull.oh.us. Knowing your property’s details correctly is key to avoid any issues.
Step 2: Complete the Digital DTE 1 Form
The digital DTE 1 form needs some information:
- Complainant Details: Your name, address, phone number, and how you’re related to the property.
- Property Details: The parcel number, address, and current assessed value.
- Requested Value: Your opinion of the property’s fair market value, backed by evidence.
- Reason for Complaint: Explain why you think the valuation is wrong.
Make sure to fill out all fields. If not, your form might get dismissed.
Step 3: Gather Supporting Evidence
You need to prove your case. The BOR wants solid evidence for your valuation claim. Here are some acceptable types:
- Recent Sale Documentation: Documents from recent sales, like purchase agreements or HUD-1 forms.
- Appraisal Reports: A recent appraisal by a certified appraiser for tax purposes.
- Income and Expense Statements: Detailed financials for income-producing properties for the tax year and two years before.
- Construction Costs: Proof of recent improvements or damages that affect the value.
The BOR won’t consider just your word without evidence. They also need the appraiser to be there for questioning.
Step 4: Submit the Complaint
After filling out the form, submit it by March 31, 2025. You can do this in a few ways:
- Email: Send it to the Auditor’s Office (check the website for the email address).
- In-Person: Hand it over to 160 High Street NW, Warren, OH 44481, second floor.
- Mail: Use certified mail to prove you filed it, to the Trumbull County Auditor’s Office.
- Fax: Fax it to (330) 675-2433.
Online submissions don’t need a notary, but paper ones do. Keep your contact info up to date to get BOR notices.
Step 5: Await BOR Review
After you submit, the Auditor’s Office will review your complaint. They might offer a valuation based on your evidence. You can accept or reject it. If you reject, you’ll get a hearing before the BOR. This must happen by September 1, 2025, for the 2024 tax year.
Step 6: Attend the BOR Hearing (If Required)
If a hearing is needed, you’ll present your case to the BOR. Be ready to:
- Give sworn testimony and present supporting documents.
- Answer questions from the BOR or opposing parties, like school boards.
- Have your appraiser present if you’re using an appraisal report.
The BOR might raise, lower, or keep the current valuation based on what you show.
Step 7: Receive the BOR Decision
The BOR will make a decision. This could change the property value for the current and future tax years. If you disagree, you can appeal to the Ohio Board of Tax Appeals within strict deadlines.
Key Deadlines and Filing Periods
The filing period for 2024 is key. Missing it means your complaint gets dismissed.
| Event | Date |
|---|---|
| Filing Period Opens | January 2, 2025 |
| Filing Deadline | March 31, 2025 |
| BOR Hearings Conducted By | September 1, 2025 |
Make sure your submissions are postmarked or received by March 31, 2025, to follow Ohio law.
Evidence Requirements for a Successful DTE 1 Complaint
The success of your complaint depends on the quality of evidence. The BOR looks at:
- Arm’s-Length Sales: Recent sales of your property or similar ones in the area.
- Qualified Appraisals: Reports from certified appraisers using accepted methods.
- Property Condition: Documents of any physical changes that affect value.
- Market Data: Local market trends, like declining property values.
For income-producing properties, include:
- Rent rolls showing tenants and rates.
- Income and expense statements for the current and two prior years.
- Details of any rent changes during the tax year.
Not providing enough evidence might lead to no change or even a higher valuation.
Common Mistakes to Avoid When Filing a DTE 1 Complaint
Avoid these mistakes to strengthen your case:
- Incomplete Forms: Fill out all sections of the DTE 1 form correctly.
- Missing Evidence: Submit all relevant documents at filing time.
- Ignoring Deadlines: File by March 31, 2025, to avoid dismissal.
- Lack of Professional Support: Consider hiring an appraiser or attorney for complex cases.
- Not Updating Contact Information: Make sure the BOR can reach you for notices.
Getting advice from an attorney or real estate professional can help avoid mistakes. Auditor’s Office staff can’t give legal advice.
The Role of the Trumbull County Board of Revision
The BOR is a three-member panel that hears valuation complaints. Its members are:
- County Auditor
- County Treasurer
- A representative of the County Commissioners
Each member can appoint a representative to the BOR. The board’s job is to figure out the fair market value. They also handle other complaints, like Homestead Exemptions or late-payment penalties.
Impact of a Successful DTE 1 Complaint
A successful complaint can lower your property’s assessed value. This means a lower property tax bill. Taxes are based on the taxable value (35% of the assessed value) and the local tax rate.
| Assessed Value | Taxable Value (35%) | Tax Rate (e.g., 50 mills) | Annual Tax |
|---|---|---|---|
| $200,000 | $70,000 | $50 per $1,000 | $3,500 |
| $150,000 (Adjusted) | $52,500 | $50 per $1,000 | $2,625 |
In this example, a $50,000 reduction in assessed value saves $875 annually. Note that only “inside millage” (up to 10 mills) adjusts directly with value changes; voted millage rates are adjusted to maintain revenue neutrality.
Mediation Option for DTE 1 Complaints
Trumbull County offers mediation as an alternative to a formal BOR hearing. Mediation lets you negotiate with the Auditor’s Office to resolve disputes before a hearing. This option can save time and reduce the need for a formal presentation. To request mediation, indicate your interest when filing the DTE 1 form or contact the Auditor’s Office.
Appealing a BOR Decision
If the BOR’s decision is unsatisfactory, you can appeal to the Ohio Board of Tax Appeals (BTA). Appeals must be filed within 30 days of the BOR’s decision, following strict procedural rules. The BTA reviews the evidence and BOR proceedings to ensure a fair determination. For complex appeals, consulting an attorney is advisable.
Tips for a Successful DTE 1 Complaint
To maximize your chances of success:
- Hire a Professional Appraiser: A certified appraisal tailored for tax purposes carries significant weight.
- Research Comparable Sales: Identify recent sales of similar properties in your neighborhood to support your valuation.
- Document Property Condition: Provide photos or reports of damages or issues affecting value.
- Be Realistic: Propose a valuation based on evidence, not an unrealistically low figure.
- Prepare for the Hearing: Practice your presentation and ensure all witnesses (e.g., appraisers) are available.
Engaging a real estate attorney or tax professional can strengthen your case, for commercial properties or high-value disputes.
Frequently Asked Questions About DTE 1 Complaints
Who can file a DTE 1 complaint?
Property owners, their spouses, or authorized representatives (e.g., attorneys, appraisers) can file. Business entities may designate an officer or employee.
Does the digital DTE 1 form require notarization?
No, electronic submissions do not require notarization. Paper forms submitted in person or by mail must be notarized.
What happens if I miss the filing deadline?
Complaints filed after March 31, 2025, will be dismissed. This is unless there’s a big change in property.
Can I file a complaint every year?
You can only file one complaint per parcel every three years. Exceptions include recent sales or physical changes.
How long does the BOR process take?
The BOR must hold hearings by September 1, 2025, for 2024 taxes. The time varies based on case complexity and mediation.
Case Study: Successful DTE 1 Complaint in Trumbull County
In 2023, a homeowner in Trumbull County filed a DTE 1 complaint. They felt their property was overvalued at $250,000. They had an appraisal for $200,000 and showed similar homes sold for less.
The BOR looked at the evidence and lowered the value to $205,000. This saved the homeowner about $1,000 a year. It shows the power of good evidence and clear arguments.
Additional Resources for Trumbull County Property Owners
- Trumbull County Auditor’s Office: Visit auditor.co.trumbull.oh.us for forms, property search, and contact info.
- Ohio Department of Taxation: Find DTE forms and guidelines at tax.ohio.gov.
- Board of Revision FAQ: Check the BOR page on the Trumbull County website for detailed rules and procedures.
- Real Estate Search Portal: Verify property details at property.co.trumbull.oh.us.
For questions about your property’s valuation, call the Auditor’s Office at (330) 675-2895.
Conclusion: Take Control of Your Property Valuation
Filing a DTE 1 complaint in Trumbull County can help ensure your property is valued right for taxes. Use the digital DTE 1 form, gather strong evidence, and follow the process. This can help lower your taxes.
Don’t wait to file by March 31, 2025. For complex cases, consider getting help. Have you checked your property’s valuation recently? Visit the Trumbull County Auditor’s website today to review and ensure your assessment is accurate.
