To challenge the amount of real estate taxes you must pay, an individual must challenge
the "value" of the real estate.  The auditor has determined the value of your real estate
and the amount of real estate tax you must pay goes up or down with the ever
fluctuating value of your real estate.  If the value of your real estate is high, your real
estate taxes will be high.  If the value of your property is low, your real estate taxes will
be low.

The tax payer's goal is to prove to the auditor that there has been an "over valuation" of
the tax payer's property.  Proof may be in the form of the value of comparable
properties already valued by the auditor.  If two very similar pieces of property are
valued differently, unless there are reasons for the discrepancy, something may be
wrong with the auditor's appraisal.  If you have had a recent appraisal or bank loan,
those appraisals take comparables into account and are useful to show that the auditor
may have made a mistake in placing a "value" on your real estate.  These "value" issues
are what is discussed at the hearing (appeal).

Click here** for a copy of the form used to obtain a hearing.  There are instructions on
this form that should be read carefully.  If you do not completely understand the
instructions, you should contact a lawyer.  The instructions inform you of the filing
deadline and the deadline for paying the tax.  If you do not understand these deadlines,
you should contact an attorney.

If you are dissatisfied with the "rate" of tax you pay, your complaints should be
directed to the local school board or state representatives or both.

Click here** to read a copy of a letter from the Mahoning County Auditor and the form
for obtaining a hearing.  Caution:  If you have any questions regarding deadlines or
procedures, you should contact a lawyer.

**Note: The Adobe Acrobat Reader is required to view some of the documents on this
site. You can download it for free by clicking on this link:
LAW OFFICES OF JOSEPH W. GARDNER
REAL ESTATE TAX APPRAISALS