The Delaware County Board of Revision is the three-member county panel that hears formal complaints about real-property value as of the January 1 tax-lien date. Its most recently published window covered tax year 2025 and closed March 31, 2026. The Board does not hear complaints about tax rates or the amount of taxes. During that cycle, a signed DTE 1 complaint could be submitted by email, fax, mail, or delivery to the Auditor. Because the deadline has passed, owners preparing for a later cycle should monitor the Auditor's Board page rather than reuse an old year or assume the same channels remain unchanged. FairPath can organize a manual property and evidence record, but the owner chooses the requested value, completes and signs the official form, and handles the hearing.
Assessment context: Confirm the Delaware County parcel and tax year before comparing anything. Review the Auditor's real-estate record for owner, parcel number, taxing district, land and improvement values, property class, building area, age, grade, condition, lot, transfer history, and any agricultural-use treatment. The Board reviews valuation as of January 1 for the tax year identified in the complaint. Delaware County includes the City of Delaware, fast-growing southern communities near Columbus, established subdivisions, condominium projects, rural townships, and agricultural acreage. Municipal boundary, school district, subdivision, utility service, road access, lot utility, building type, new construction, and condition can separate otherwise nearby properties. Keep market value distinct from the resulting tax bill and from Current Agricultural Use Value; the county expressly says the Board cannot decide tax-rate, tax-amount, or CAUV valuation complaints in a market-value proceeding.
Filing process: For the closed tax-year 2025 cycle, Delaware accepted complaints through March 31 by email to the Auditor, fax, mail postmarked by the deadline, or delivery to 145 North Union Street. The DTE 1 signature was jurisdictionally important: the county warns that a missing signature discovered after the deadline can require dismissal, although an omitted notarized verification is treated differently. A complete filing identifies the parcel and tax year, existing value, requested value, complainant, ownership interest, reasons, and supporting facts. Retain the signed form and transmission proof. After filing, the Board provides a hearing notice. Proceedings resemble a court hearing: witnesses may be sworn, documents become exhibits, and the complainant presents evidence for the requested value. Decisions are mailed after deliberation, and an appeal to the Ohio Board of Tax Appeals or Delaware County Court of Common Pleas generally runs 30 days from the decision letter.
Evidence to review: Delaware specifically identifies a recent independent fee appraisal, interior or exterior condition photographs, closing statement and purchase contract for a recent sale, comparable sales, and applicable income and expense statements as useful submissions. The Board also draws an important boundary: it cannot reduce value merely from neighboring assessed values where there are no arm's-length sales, such as a cost-per-square-foot comparison built only from the Auditor's appraisals. A persuasive sales table therefore uses actual transfers near the lien date and explains property type, municipality or township, school district, neighborhood, living area, age, quality, lot, basement, garage, renovation, condition, and sale circumstances. Dated damage photos and repair estimates should explain value impact. Income evidence should be internally consistent. Submit exhibits early, label them, and preserve copies because filed documents remain Board exhibits.
Current deadline guidance: Tax-year 2025 complaints closed March 31, 2026. The Delaware County Board of Revision accepted complaints concerning tax-year 2025 from January 2 through March 31, 2026. That window is closed. A future complaint must use the tax year, form, filing period, and instructions then published by the Auditor; this page does not represent that a later window is open.
Delaware's Board consists of the County Auditor, a County Commissioner member, and the County Treasurer or their representatives.
The county accepted the last complaint cycle by email, fax, mail, and delivery, an unusually broad set of channels that still required a signed form.
Delaware expressly rejects valuation arguments based only on neighboring assessed values without arm's-length sales and excludes taxes, tax rates, and CAUV values from this hearing.
Board hearings normally take about ten to twenty minutes, witnesses are sworn, exhibits remain with the Board, and continuances are not granted merely because a party is unprepared.
Official filing authority: Delaware County Board of Revision. https://auditor.co.delaware.oh.us/board-of-revision/
Source: Delaware County Auditor, Board of Revision, https://auditor.co.delaware.oh.us/board-of-revision/. Reviewed 2026-07-16.
Source: Delaware County Auditor, Delaware County BOR Rules and Procedures, https://auditor.co.delaware.oh.us/wp-content/uploads/sites/23/2026/03/RulesProcedure2026.pdf. Reviewed 2026-07-16.
Source: Delaware County Auditor, DTE 1 Complaint Against the Valuation of Real Property, https://auditor.co.delaware.oh.us/wp-content/uploads/sites/23/2023/01/dte-dte1.pdf. Reviewed 2026-07-16.
Source: Delaware County Auditor, Delaware County Real Estate Data Property Search, https://auditor.co.delaware.oh.us/real-estate-data-property-search/. Reviewed 2026-07-16.