DAYTON, Ohio (WDTN)– On September 3, property owners whose value was affected by the pandemic will no longer be able to file a COVID-19 Complaint.
Property owners who wish to challenge their property’s value must submit a special complaint form to their county’s Board of Revision by September 2, the Montgomery County Auditor’s Office said. On the form, the property owner must explain how they believe the COVID-19 pandemic impacted their property’s value, or the complaint will be dismissed.
Owners will then be scheduled for a virtual hearing. The Auditor’s Office said property owners should bring evidence that shows how the COVID-19 pandemic or a COVID-19 health order affected their property’s value, and they should be prepared to answer questions about any COVID-19 relief funds they received.
Evidence may include:
- An appraisal from around October 1, 2020 that uses the income approach and discusses how the pandemic affected the property’s value
- Income and expense reports comparing 2020 with prior years
- Documentation or testimony of the costs and limitations of complying with COVID-19 health orders
- Information submitted as part of business interruption insurance claims or COVID-19 relief or grant programs through the Small Business Administration or local governments
According to the Auditor’s Office, a successful complaint and value change will affect property taxes payable in 2021. If a property owner who has already paid their 2021 taxes receives a value reduction this way, they will be issued a tax refund.
According to Keith, commercial properties are more likely to be granted a change in value than homeowners, as it will be easier for them to prove that their property’s value declined during the pandemic.
“Many of our local businesses struggled during the COVID-19 pandemic,” said Keith. “This new program is a great opportunity for commercial property owners to make a case for a reduction in their property value.”
Keith said that home values have generally remained strong and that he does not anticipate homeowners to be successful in their COVID-19 complaints.
The complaint form can be completed online here.