Welcome to BOARD OF REVISION

Cuyahoga County Board of Revision
Rules of Procedure

COMPLAINTS AGAINST THE ASSESSMENT OF REAL PROPERTY
WITHIN THE COUNTY FOR TAX YEAR 2011
ARE BEING ACCEPTED DECEMBER 1, 2011 THROUGH 4:30 PM, APRIL 2, 2012
THE BOARD OF REVISION IS NO LONGER ACCEPTING REQUESTS OF COMPLAINT CONTINUANCES FOR TAX YEARS 2009 AND 2010, EFFECTIVE JANUARY 1, 2012

The Cuyahoga County Board of Revision is a quasi-judicial body charged with the responsibility of adjudicating complaints as to the assessment of real property within the county. Taxpayers both residential and commercial can petition the Board of Revision to seek tax relief. In addition, since public education in the State of Ohio is currently financed by property taxes, local boards of education can file counter-complaints against taxpayer complaints as well as file original complaints for value increases.

Cuyahoga County's Charter (ARTICLE VI Boards and Commissions, Section 6.02 Board of Revision) states that: There shall be one or more Boards of Revision, each consisting of three electors of the County. Two members of each board, who shall not be of the same political party, shall be appointed by the Council, and one member shall be appointed by the County Executive, each for a term of three years. Each Board of Revision shall exercise all duties of a county board of revision as prescribed by general law. The Council may provide for compensation for members of a Board of Revision. Among the responsibilities of the Board of Revision are:

  • To assist citizens in filing complaints.
  • To notify the appropriate parties of the hearings and decisions
  • To arbitrate complaints by a quorum of two.
  • Board decisions can be appealed in appellate courts, which requires the Board of Revisions to prepare court transcripts.
  • The Board of Revision has the duty to submit correction notices to the Auditor's office when the Board of Revision and court decisions are finalized.

Concerning Tax Year 2011, under the Statutes of the State of Ohio, the Board of Revision accepts original complaints filed between December 2011 and the end of the business day, April 2, 2012 only . Complaints can be filed in person or by mail (certified, express, or through an authorized delivery serve); however, postal date marks are NOT accepted as the filing date. Complaints must be physically time stamped in our administrative office (1219 Ontario Room 222) by the close of business on April 2, 2011.

Under Ohio Law, a property owner is obligated to pay all property taxes due, by their due date. The filing of a legal valuation complaint with the Board of Revision, does not relieve a taxpayer from this obligation.

The Board of Revision is located at:
County Administration Building
1219 Ontario St., Room 232
Cleveland, OH 44113-1686

 



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