Dte Form 1 - Complaint Against The Valuation Of Real Property (Page 2 of 4) in pdf

INSTRUCTIONS FOR COMPLETING AN APPEAL

TO THE BOARD OF REVISION DTE FORM 1 (REVISED 01/02)

“COMPLAINT AGAINST THE VALUATION OF REAL PROPERTY”

 Neatly type or print all information.

 Carefully read the instructions on the back of the complaint form, as well as these

instructions

 A complaint may be dismissed if the information is not filled in completely.

 A complaint is heard on the current market value of the property, not the tax dollars

paid.

 Any information submitted with your complaint becomes part of the permanent record.

 Notices are sent by certified mail to all parties listed on the complaint form, as well as

those listed on any counter‐complaint.

 If the stated amount of increase or decrease (Section 89, Column D) is at least $17,500,

a notice is sent to the affected board of education. The board of education then has an

opportunity to file a counter‐complaint.

 Evidence of valuation must relate to the total value of the parcel(s) of property listed on

the complaint form (land and improvements). For example: if your land is overvalued,

but your improvements are undervalued in a like amount, there is no justification for a

reduction in value.

 The Board of Revision may increase or decrease the total value of any parcel(s) listed on

the complaint form.

 The Board of Revision will notify all parties to the complaint not less than ten (10) days

prior to the hearing. The notice will include the date, time and place of the hearing.

The following will assist you in completing the form (see Sample Complaint Form – Real

Property (For DTE Form 1):

A. BOR No. – The Board of Revision (BOR) case number is set by the Auditor’s office.

B. Date Received – The Auditor’s office date stamps the form when received.

C. Tax Year – the tax year on which the values are based, must be the current tax year. A

complaint can be dismissed if filed on past year(s).

D. County – the name of the county where the property is located.

E. Original complaint – check this box if you are the first party to file a complaint with the

county.

F. Counter‐complaint – check this box if you are countering a complaint already filed with

the county.

G. Owner of property – enter the name and mailing address of the owner of the parcel of

property as of the date of this filing.

H. Complaintant if not owner – if you are not the owner of the parcel of property, enter

your name and mailing address, otherwise, this area is blank. (See Z – who can sign)

January 1, 2016

Dte Form 1 - Complaint Against The Valuation Of Real Property Page 2