You are here:
Home > Rules of Valuation Procedure
Rules of Valuation Procedure
DISCLAIMER: All filers are advised that all documents filed with the Board of Revision will be available to the public on the internet. Filers should not put certain types of personal, identifying information in documents submitted to the Board of Revision. If the document contains personal identifying information, that information should be blacked out or redacted before it is submitted to the Board of Revision for filing. The Board of Revision will not review documents filed to confirm that personal identifying information has been omitted. The responsibility to omit personal identifiers rests solely with the party submitting the document. Personal identifying information includes but is not limited to social security and taxpayer identification numbers, names of minor children, dates of birth, financial account numbers, driver’s license numbers, and alien registration numbers.
Any person has the right to request the Board of Revision to blackout or redact any information pertaining g to any personal identifying information contained in document(s) submitted to the Board of Revision. The request must be made in writing by U.S. mail, facsimile, or electronic transmission or hand delivered to the Board of Revision.
The Cuyahoga County Board of Revision is the decision-making body which hears Property Valuation Complaints as outlined and prescribed by Chapter 5715 of the Ohio Revised Code (O.R.C). The Board of Revision is committed to performing it’s duties in a fair, efficient and expeditious manner so the citizens of the County receive the highest level of service. The Board does not provide or give legal advice; legal questions should be referred to an attorney.
Business Hours are Monday thru Friday
from 8:30 a.m. to 4:30 p.m. EST;
Fax (216) 443-8282
The O.R.C. requires all complaints to be filed with the Board of Revision from January 1st through March 31st or the next business day if the deadline falls on a weekend. A United States Postmark will be accepted to determine a timely filing.
Location & Mailing Address
Cuyahoga County Board of Revision
The Whitlatch Building
1910 Carnegie Ave., 3rd Floor
Cleveland, Ohio 44115
DTE 1 FORM “Complaint against the Valuation of Real Property”
Failure to complete the form may result in a dismissal.
The Board is required to provide notice to the property owner whose property is the subject of the complaint filed by someone other than the owner, and to the School Board where the property is located for any complaint seeking a $50,000 change in market value (or taxable/assessed value of $17,500).
- Line (1) Legal name of property owner.
- Line (1) Mailing address where the certified mail will be delivered.
- Line (2) Complainant’s name (Someone other than the property owner who files a complaint on your property).
- Line (2) Mailing address where the certified mail will be delivered.
- Line (3) Complainant’s Agent (The owner’s representative as authorized by O.R.C. 5715.19).
- Line (4) Telephone number where the complainant may be reached (optional).
- Line (5) Complainant’s relationship to the property if not the owner (Only fill out if you completed line 2).
- Line (6) Parcel Number(s) (you must enter each parcel number(s) you want considered by the Board).
- Line (6) Address of property (This is the physical address for the parcel in question, which may be different from the mailing address on line 1). Note: There is space to enter 3 contiguous parcel numbers, if more than 3 parcels, use an attachment including the property address and your opinion of value for each parcel. Each parcel must have the same legal ownership, and represent a single economic unit.
- Line (7) Principal use of Property (A House, Vacant Lot, Rental Unit, etc.).
- Line (8)
- “Column A” Increase or decrease in valuation sought (You Must State Your Opinion of Market Value for Each Parcel or Your Complaint Will Be Dismissed).
- “Column B” What is the taxable value based on your opinion of value – this is 35% of your opinion of market value (Ex: $100,000 market value x 35% = 35,000 in taxable / assessed value)
- “Column C” What is the current tax year’s total taxable/assessed value listed on your tax bill or our website http://fiscalofficer.cuyahogacounty.us/.
- “Column D” This is the difference between your opinion of taxable value in column B and the taxable value in column C.
- Line (9) List the reasons why you feel Auditor’s property values are incorrect. The burden falls on you to prove your opinion of value. It is beneficial to provide supporting evidence for the board to review (see evidence tab).
- Line (10) Was the property sold in the last three years? If you mark YES, you must fill in the other questions and submit evidence supporting the sale price.
- Line (11) Has the property been listed for sale in the last 3 years? If YES, you need to submit a copy of the listing agreement and other support evidence.
- Line (12) Were any improvements completed in the last 3 years? Ex: new kitchen or bath, room additions, etc. if YES, show the date and total cost.
- Line (13) Do you intend to present the testimony or report of a professional appraiser? (You can mark Yes – No – Unknown).
- Line (14) This pertains to a taxpayer who has filed more than one complaint within each 3-year appraisal cycle. Tax years 2012, 2013 and 2014 are in this current appraisal cycle, so this would only apply for complainants who file twice within those 3 tax years. If you want to file twice within this appraisal cycle you need to check off one of the 4 boxes, Failure to check these boxes off will result in a dismissal.
- Last Step: The complainant or Agent must DATE and SIGN THE COMPLIANT in front of a notary; list a Title if you are an agent and have the Complaint Form NOTARIZED. Also, if the complainant is a corporation, LLC or other entity, the signer’s relationship to the complainant must be listed near the signature, and it must be filed by a person having legal authority under general law.
Shall be filed within thirty (30) days after receipt of notice that a complaint has been filed, and shall certify their filings that copies of the counter-complaint and any evidence have been mailed to the complainant to the Board at the address stated on the original complaint.
The complainant may voluntarily withdraw their complaint by filing a written notice of withdrawal with the Board at any time prior to the hearing. A notice of withdrawal is final. However, a voluntary withdrawal does not affect the validity of a timely filed counter-complaint, and such counter-complaint may proceed on its merits, or may be dismissed at the counter-complainant’s discretion.
(A) Scheduling A Service
The Board shall send by certified mail a hearing notice to complainant or counter-complainant at least ten (10) days before the hearing date. You are encouraged to attend the hearing; the Hearing Officers often have additional questions to help them understand the merits of the complaint. The Board may not consider any evidence not timely submitted or not authenticated because its author is absent and not capable of being cross-examined. The Board may request additional evidence after the hearing.
No party will be granted a continuance for a scheduled hearing unless good cause has been determined by the Board of Revision, which does not include excuses or reasons which are the result of lack of planning on behalf of the complainant and/or counsel. A written request must be submitted to the Board stating the reason(s) why a continuance should be granted and must be signed by complainant, counter-complainant, or by legal counsel or agent. When a continuance is requested because counsel is scheduled to appear before another court, administrative board or other tribunal, the request for continuance must be received by the Board not less than five (5) business days prior to the scheduled hearing and must have attached a copy of the conflicting assignment demonstrating that the matter was scheduled prior to the parties receiving notice of the scheduled Board hearing.
No appraiser, real estate agent or broker, or other person rendering an opinion of value or giving other testimony before the Board shall have a financial interest in the case, in the form of a contingent fee or other form of compensation directly or indirectly based upon the outcome of the case. This paragraph does not apply to a complainant or counter-complainant, or to an individual owner of the property or to a bona fide member, partner, shareholder, fiduciary, or officer of an entity, testifying as to condition, circumstances, or value of the property.
Qualifications depend on an appraiser being properly licensed and in good standing in Ohio or another state that has license reciprocity in Ohio. Appraisers must present proof of licensure and years of experience relevant to the subject property being appraised, and may provide any special designations or certifications from recognized boards or associations.