In Ohio, County Auditors set the fair market value of real property, which determines the amount in property taxes that must be paid. In some cases, by increasing the fair market value, the Auditor raises property taxes; an increase that may be unwarranted based upon the commercial real estate market. In others, changing market conditions may warrant a decrease in the Auditor’s assessed value, which would lower a tax bill. In both cases, property owners should consider contesting the Auditor's value. This article provides some background on the process and some of the items you will want to consider if you plan to contest the Auditor’s value.