Complaint Filing Process

The BOR is accepting tax year 2024 complaints until March 31, 2025. 
Please see the filing instructions below. The fastest way to submit a counter complaint is by e-filing.  You may also print the form and submit by mail, email, or fax.

1. Review the guidelines and choose either e-file or print PDF. 
   • DTE 1              Real property complaint                      DTE 1 Form 
   • DTE 1M         Manufactured home complaint       DTE 1M Form 
   • DTE 2              Complaint other than value               DTE 2 Form 
2. If e-filing, complete the form and click Submit. You will receive an email confirmation that your complaint has been received.
3. If printing, complete the form, print, and sign.  Please note the form no longer requires notarization for BOR filing in Franklin County. 
4. Submit the form by scanning and emailing it to [email protected]
   • The form can also be submitted in person or by mail (373 S. High St., 20^th Fl., Columbus, OH 43215) or fax (614-525-6252)

If you have any questions, please contact the BOR at (614) 525-3913 or [email protected]

Already Filed?

• Rules of Practice and Procedure (Last updated August 2022)
• Hearing Schedule
• DTE 4 (appeal county BOR decision)