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Property tax basics

What Is a Board of Revision for a Property Tax Appeal?

FairAppeal Editorial Team · August 21, 2026 · 2 min read

A board of revision hears a formal challenge to assessed value. Ohio uses BOR for the same independent seat other counties call a board of equalization.

A board of revision is Ohio's name, used in a few other states too, for the independent panel that hears a formal challenge to the printed assessed value. Other states call the same kind of panel a board of equalization or a board of assessment review. The auditor wrote the number. This body is the later forum.

Is a board of revision the same as a board of equalization?

In function, yes. The IAAO glossary files Board of Equalization, Board of Assessment Appeals, and similar titles under assessment review board, a quasi-judicial panel that hears assessment matters. Ohio's Department of Taxation routes a formal valuation complaint to the county Board of Revision. The board of equalization page stays on that other stamp. This page stays on BOR.

Example: a $200,000 print in front of a BOR is the same kind of number a board of equalization would hear. That single figure is an example of the shared object, not one county's docket.

Look up if you are overpaying.

What does a board of revision do on a property tax appeal?

It is the room where a formal property tax appeal is heard in BOR counties. An informal talk with the assessor or auditor, where one exists, is a different stop. FairAppeal handles the entire appeal on your behalf when a filing goes forward, and there are no upfront costs with Fair Appeal. The property tax glossary keeps the panel names next to the filing names.