Board of Revision Members
The Stark County Board of Revision consists of three members: the Stark County Auditor, the Stark County Treasurer, and the Chairperson of the Board of Stark County Commissioners. The board members may appoint representatives to serve in their absence as needed. A majority of the board may act as a quorum to hear and determine any complaint.
Complaint Process
The Board of Revision reviews complaints regarding property values. Taxpayers who do not agree with the current valuation of their property may file a complaint with the Board of Revision. The deadline for this year is March 31, 2026. The complaint must be in our office no later than 4:30 PM or postmarked by the filing deadline. Note: if the filing deadline falls on the weekend the deadline date will be the next weekday. If you haven’t already done so we recommend that you talk to the appraisal office to discuss your valuation before filing. You may contact them by phone at (330)-451-7085 or email [email protected]
Filing a Complaint
The filing of a complaint is an initiation of a legal proceeding. Please read the instructions on the complaint form and the Board of Revision Rules of Practice and Procedure. An incomplete or flawed form may result in dismissal of the case. The Ohio Revised Code allows one filing in a triennial (3 year) period. Please keep in mind that withdrawn cases count as an official filing.
Proving Your Case
The burden of proof is on the complainant. The Board will determine the fair market value based on the evidence submitted and an appraiser's research. The Board does not hear complaints regarding real estate taxes. Information supporting a value change would include but is not limited to:
- A recent sale of the property that was arms length and the conditions of the sale were consistent with market value. Market Value is the probable price a property will sell for in an open market, between a willing buyer and a willing seller; no pressure from or on either party; and both parties have full knowledge and facts concerning the property.
- A recent appraisal of the property done for market value purposes.
- A Comparative Market Analysis (CMA) done by a local Realtor.
- A copy of a recent listing agreement for the property.
- A listing of comparable sales showing the market adjustments for differences to the subject. “Comparable”, meaning in terms of location, size, age, condition, quality of construction, etc.
- The total cost to build a newly constructed home, including the cost to acquire the land, septic/sewer hookup, well/water hookup, landscaping and driveway. The market does not recognize a reduction in value for owner participation in the construction; therefore add value at builder’s rates for any work done by the owner.
Hearing Notices
You will be notified by certified mail at least ten days in advance of the date and time of your hearing. If a continuance is needed please contact the Board of Revision by phone (330)-451-7998 or email [email protected]. All continuances need to be in writing and will be subject to approval from the board. Only one continuance per case will be considered.
File an original valuation complaint for 2025 using Smartfile: