If you as a homeowner have a valuation issue, you may request a formal hearing. A complaint initiates a legal proceeding. To file a complaint, submit your application between January 1st and March 31st of the current tax year. Keep in mind of the following, the burden of proof falls on the complainant and insufficient proof may result in no valuation change. Watch the video to learn about the Board of Revision and find the application and more here. You may also file with either the Board of Tax Appeals in Columbus or the Court of Common Pleas in Chardon. Your notice of appeal must be filed with both the Board of Revision and the higher court you choose.