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Filing Instructions

Complaint Filing Process

Please see filing instructions below. The e-filing option is currently paused to incorporate updates of forms issued by the state Department of Taxation in August 2021 including a new COVID-19 Complaint DTE 1A. The special 30-day filing period for COVID-19 Complaint DTE 1A is from August 3, 2021 to September 2, 2021. 

  1. Review the guidelines and complete the appropriate form

    a.      DTE 1 (real property value complaint) 

    b.      DTE 1A  (special COVID-19-complaint against the valuation of real property)

    c.      DTE 1M (manufactured home value complaint) 

    d.      DTE 2 (complaint other than value) 

  2. Print and sign the completed form.  Please note the form no longer requires notarization for BOR filing in Franklin County.  

  3. Submit the form by scanning and emailing it to

    1. The form can also be submitted by mail (373 S. High St., 20th Fl., Columbus, OH 43215) or fax (614-525-6252)


The BOR Is accepting tax year 2020 complaints through March 31, 2021.


Already Filed?