Notice:  Complaints for the 2024 tax year may be submitted between January 1, 2025 and March 31, 2025.  Be sure to review the Rules of Procedure before filing a complaint.

1. Complaints must be signed and notarized, ORC 5715.13 (A)

2. Complaints must be filed between January 1, 2025 and March 31, 2025 for the 2024 tax year, ORC 5715.19 (A)(1)

3. A person may file only one complaint during the triennial cycle, for tax years 2023, 2024, and 2025, unless certain conditions are met, ORC 5715.19 (A)(2)

4. If an email address is provided, notices will be sent to you simultaneously by email and by regular postal mail. Otherwise, notices will be sent to you by certified mail, ORC 5715.19 (C)

5. Complaints must state the overvaluation, undervaluation, incorrect classification, or determination that is the basis for the complaint, ORC 5715.19 (D)

6. You are responsible to pay your first half tax bill. Your second half tax bill will not be mailed until the complaint has been resolved. If the Board adjusts your value, you will be compensated on your second half tax bill for any over or underpayment of taxes from the first half tax bill, ORC 5715.19 (D)

7. You may need an attorney to prepare your complaint. The staff of the Auditor’s Office cannot give advice or offer opinions that could be interpreted as legal counsel.

8. The Auditor’s office is open on business days from 8:00 am to 4:30 pm. Auditor staff are typically available to notarize forms that are submitted in person, however you may want to call ahead to confirm.

9. Complaints sent by postal mail must be postmarked by March 31, 2025. Send by mail to Wayne County Auditor, 428 W Liberty St, Wooster, OH 44691.

10. Complaints sent by email or by fax must be submitted by 11:59 pm on March 31, 2025. Send an email [here], or send by fax to (330) 287-5436.

• BOR Rules of Procedure
  
• DTE 1 Complaint Against Value
• Residential Data Form
• DTE 2 Complaint Other than Market Value

Overview

The Board of Revision includes the Wayne County Auditor, the Wayne County Treasurer, and the President of the Wayne County Board of Commissioners. By statute, the Auditor serves as the secretary of the Board.

Taxpayers and other parties including local school boards may petition the Board of Revision to seek a review of Real Property or Mobile Homes that are taxed like real estate.  While complaints are typically for a review of the valuation of the Real Property or Mobile Home, complaints other than market value may include requests for review of CAUV determinations or review of Real Property classifications.

Complaint forms for the Board of Revision must be submitted to the Auditor annually between January 1 and March 31 for the prior year’s valuation.  Notices to complainants may be sent by certified mail or may be sent by regular mail and by email if an email address is provided.

Information Sheets