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Welcome to the Board of Revision

All Board of Revision hearings are currently being conducted remotely, either by phone or via Zoom. All hearings are still open to the public. For instructions on how to attend a hearing, please contact our office at 216-443-7195 or
Thank you and stay well!

We are located in the
Cuyahoga County Administrative Headquarters

Pin point map locator2079 East Ninth Street
Second Floor
Cleveland, Ohio
Hours: M-F from 8:30 a.m. to 4:30 p.m.

Contact us:
Phone: 216-443-7195
Fax (216) 443-8282  


The Cuyahoga County Board of Revision hears property valuation complaints as outlined and
prescribed by Chapter 5715 of The Ohio Revised Code (O.R.C).

PUBLIC NOTICE: Governor DeWine signed Senate Bill 57 on April 27, 2021. This legislation re-opens the tax year 2020 filing period and permits a property owner to file a valuation complaint with the Board of Revision if the owner alleges that the COVID-19 pandemic negatively impacted the property’s value. The complaint must clearly document that the pandemic and related government orders caused the property to lose value. The complaint cannot merely allege a general decline in economic or market conditions. 

The filing period for this COVID-19 Complaint is from July 26, 2021 to August 25, 2021. The General Assembly may pass legislation changing these dates. The Board of Revision will update our website if the dates for the filing period change. Ohio law generally prohibits a property owner from filing a valuation complaint more than once in a three-year period. Under Senate Bill 57, a property owner may file a COVID-19 Complaint even if the property owner filed a complaint in the past three years. 

Forms will be available on our website and in our office. Due to operational issues, the Board of Revision’s e-filing portal will not be open for the COVID-19 Complaints. If you have questions about how to file a COVID-19 Complaint, please contact the Board of Revision. 

If you have questions about whether you are eligible to file a COVID-19 Complaint, the Board of Revision advises you to contact an attorney. 

Support your claim
Providing evidence regarding your property’s valuation is an important part of the process.

Examples of types of evidence: (please note that these are examples and are not all required; the more evidence you have to support your claim the stronger your case) 
  • Arms-length sale, documented by recorded deed, closing statement (HUD-1), purchase contract, and/or conveyance fee statement (DTE 100).
  • Recent appraisal report of the subject property made for tax valuation purposes and authenticated by the appraiser during the hearing. Other opinions of value may be considered and given consideration.
  • Certified estimates from a contractor for repairs cited on the complaint. Major structural issues may affect the value of the property while regular maintenance needs (new roof, new driveway) are typically factored into the existing current value based on the age/condition of the property.
  • Dated interior/exterior photos of the property and comparable properties showing the condition.
  • New construction costs certified by the builder. This should include both hard (materials) and soft (labor) costs.
  • To submit your evidence:
    • In person at 2079 E. 9th Street, 2nd Floor, Cleveland
    • By mail to 2079 E. 9th Street, 2nd Floor, Cleveland OH 44115
    • By email to or fax it 216-443-8282
    • Fax: 216-443-8282      

You can research your property value and support your claim. 
  • Check recent sales in your neighborhood. This Cuyahoga County Home Sales Database has all sales since 2007
  • Check the Cuyahoga County Property Records website to review the characteristics of your property, such as square footage, bathrooms etc.
  • Use the Property Tax Calculator to estimate the difference between the taxes based on the current value or your property vs the estimated taxes based on your opinion of value listed on the complaint form 
Appealing the BOR decision
You have 30 days from the date on the decision notice to act.

Your decision notice contains information on how to appeal. For further information you can contact the Ohio Board of Tax Appeals at 614-446-6700 or thru their website or the Court of Common Pleas at 216-443-7974.

More questions? See our FAQ’s 


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 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.