Board of Revision

Board of Revision: Rules of Procedure - January 2024

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Download Board of Revision Cases for 2023 Pay 2024

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The Board of Revision includes the Knox County Auditor, the Knox County Treasurer, and the President of the Knox County Board of Commissioners.

Taxpayers may petition the Board of Revision to seek a review of their Real Property Valuation (both residential and commercial). To file a "Complaint Against The Valuation of Real Property" the Ohio Department of Taxation provides that DTE Form 1 must be filed with the County Auditor between January 1st and March 31st. After the Board reviews these petitions the Taxpayers will be notified of the Board's decision regarding their valuation, or scheduled for a formal hearing for a more detailed review.

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.


The Board of Revision's responsibilities include:

  • Providing forms for complaint filing.
  • Notifying the appropriate parties of the hearings and decisions.
  • Arbitrating complaints by a quorum of two.