Homestead Exemption and Owner-Occupancy Reduction Complaint

If this complaint contests the denial of the homestead exemption for real property or the owner-occupancy reduction for real property, it must be filed with the county auditor as secretary to the Board of Revision not later than sixty days after notification of the decision (R.C. 323.154). If this complaint contests the denial of the homestead exemption for a manufactured or mobile home, it must be filed with the county auditor as sec retary to the Board of Revision not later than January 31 of the year following the year in which the certificate of denial is issued (R.C. 4503.067).