Welcome to BOARD OF REVISION

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 Auditor, Treasurer and President of the County Commissioners are the statutory members of the 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.

Under the Statutes of the State of Ohio, the Board of Revision accepts original complaints filed between December 2009 and the end of the business day, March 31, 2010 only. Complaints filed outside of these dates will be returned to sender.

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