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Filing Instructions

Complaint Filing Process

The BOR is now accepting tax year 2022 complaints through March 31, 2023.
Please see the filing instructions below. The fastest way to submit a counter complaint is by e-filing.  You may also print the form and submit by mail, email, or fax. 

  1. Review the guidelines and choose either e-file or print.  Please note that e-file is only available for DTE 1 and DTE 1A complaints.
    • DTE 1          real property complaint                      e-file | print | guidelines
    • DTE 1A      COVID-19 complaint                            e-file | print | guidelines
    • DTE 1M     manufactured home complaint                      print | guidelines
    • DTE 2          complaint other than value                               print | guidelines
  2. If e-filing, complete the form and click Submit. You will receive an email confirmation that your complaint has been received.
  3. If printing, complete the form, print, and sign.  Please note the form no longer requires notarization for BOR filing in Franklin County. 
  4. Submit the form by scanning and emailing it to
    • The form can also be submitted by mail (373 S. High St., 20th Fl., Columbus, OH 43215) or fax (614-525-6252)

If you have any questions, please contact the BOR at (614) 525-3913 or


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