• In ink, type or legibly print all information.
• Carefully read the instructions on the back of the form.
• A complaint may be dismissed if all information is not completely filled in.
• The Board of Revision hears complaints on the current market value of the property, not the tax dollars.
• Any information submitted with a complaint will become part of the permanent record.
• Hearing notices will be sent, by certified mail, to only those parties who are listed on the complaint form.
• If the stated amount of increase or decrease is at least seventeen thousand five hundred dollars ($17,500), a hearing notice shall be sent to the affected board of education. This board of education then has an opportunity to file a counter-complaint.
• Evidence of valuation must relate to the total value of the parcel of property, including both land and buildings.
• The Board of Revision may increase or decrease the total value of any parcel included in the complaint.
• The Board of Revision will notify all parties, who are listed on the complaint, of the hearing date not less than ten (10) days prior to the hearing. The hearing notice will include the date, time and place of the hearing.

Click on the form link to download an instruction example sheet of the DTE Form 1.

Use the brief instructions below when completing the form.

1. BOR No. – Filled in by the county.
2. Date Received – Filled in by the county. (Note: All complaints must be inside the County Auditor's Office prior to the close of business on March 31. This includes complaints sent through any kind of mail.)
3. Tax Year – The tax year on which the values are based.
4. County - The name of the county where the property is located.
5. Original complaint - Check this box if you are the first party to file a complaint with the county.
6. Counter complaint - Check this box if you are countering a complaint already filed with the county.
7. Owner of property – Write in the name and mailing address of the owner of the parcel of property as of January 1 of the tax year.
8. Complainant if not owner - If you are not the owner of the parcel of property, write in your name and mailing address here; otherwise, leave this area blank. (See "Who May File" on back of DTE Form 1.)
9. Complainant’s agent - If you are represented by an attorney, write in his/her name and mailing address
10. Telephone number of contact person – Write in the phone number of the person the Board of Revision should contact if there is a question about the form or the property.
11. Complainant’s relationship to property if not owner - If you are not the owner of this parcel of property, write in your relationship to the parcel.
12. Parcel number from tax bill - Write in the parcel number(s) as stated on the county’s records. (See "Multiple Parcels" on back of the DTE Form 1) and . . .
13. Address of property – Write in the street and city (physical location) of the each parcel of property.
14. Principal use of property - such as residence, business use, apartments, etc.
15. Parcel Number – Write in the parcel number of each parcel of property (this is found on the tax bill.
16. Column A True Value – Write in your opinion of the fair market value for each parcel listed. This is typically the price at which the parcel would sell if offered on the open market.
17. Column B Taxable Value - This is 35% of the value you entered in Column A.
18. Column C Current Total Taxable Value - This is the current taxable value taken directly from your tax bill. It is 35% of the appraised value or true value.
19. Column D Change in Taxable Value - Subtract the value entered in Column B from the value entered in Column C. A complaint may be dismissed if this area is blank.
20. The requested change in value is justified for the following reason – Write in the reason that you feel your complaint is justified, use additional paper if necessary. A complaint may be dismissed if this area is blank. Remember: Your complaint is about the property’s estimated market value—not the taxes on the property.
21. Was property sold... - Answer the question as stated on the complaint form.
22. If property was not sold... - Answer the question as stated on the complaint form.
23. If any improvements... - Answer the question as stated on the complaint form.
24. Do you intend... - Answer the question as stated on the complaint form.
25. If you have filed… - No person shall file a complaint against the valuation of any parcel, if that parcel was filed on in a prior tax year in the same interim period.
26. I declare… - Date, sign and write in your title. Have the complaint notarized. A complaint is subject to dismissal if this area is blank.

Finally, deliver the notarized complaint to the County Auditor’s Office in the County where the property is located. The complaint must be inside the Auditor’s Office before the close of business on March 31 (this includes complaints sent through any kind of mail).

Click on the form link to download an instruction example sheet of the DTE Form 1.

Click here to download the blank DTE Form 1.