The BOR kept the value at $223,500. The BTA reduced it to $171,000.
This was a single-family property with two recent sales. The Hamilton County Board of Revision left the auditor’s value unchanged. On appeal, the Ohio Board of Tax Appeals used the sale closest to the tax lien date and ordered a value of $171,000.
Source: Ohio Board of Tax Appeals, RP3 Funding LLC v. Hamilton County Board of Revision, Case No. 2026-510, decision entered August 18, 2026.