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Board of Revision Frequently Asked Questions

How do I file a valuation complaint?

There are several options to file a complaint with the Board of Revision (BOR).

Go to “Complaint Forms and Appeal Forms” 

From here you can:

  1. E-File online, through email. This is the most efficient method. Online filing does not require notarization.
  2. Print a form and mail it in. Paper copies need to be signed and notarized.
  3. Visit the BOR office at 2079 East Ninth Street, Cleveland Ohio and fill out a complaint in person.  There is usually a notary on site. 
Note: All complaints must be received via email, in person by 4:30 EST on April 1, 2019 or bear a United States postmarked April 1, 2019 or the complaint is not considered timely filed.

When will I have a hearing?

It depends. While the BOR works diligently to schedule the hearings in a timely fashion there are factors that can impact scheduling your hearing. These include the complexity of your case, number of parties involved in the case and if the BOR is required to make notice to a Board of Education.  Taxpayers willing to waive their 10-day hearing notice usually can be scheduled in-between vacancies. You can contact the BOR via email borinfo@cuyhaogacounty.us or phone to check on the status of your hearing.

Do I have to attend the hearing?

It is not mandatory, but Ohio Revised Code requires the BOR to schedule the case for a hearing.  You are strongly encouraged to attend, often the hearing officers have questions regarding the merits of the case that only you can answer.  Learn more (link to video) about what to expect during your hearing.

What can I submit for evidence and how do I submit it?

You can submit anything that you think supports your case. The Board of Revision website provides some examples of the kind of evidence you can submit. You can refer to the “Cuyahoga County Board of Revision Rules of Procedures” for examples of the types of evidence that will be helpful for you to have.  Please note that all of your evidence material  MUST be labeled with the parcel number 
  • Types of Evidence (if applicable)
    A) Arms-length sale, documented by recorded deed, closing statement (HUD-1), purchase contract, and/or conveyance fee statement (DTE 100).
    B) 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.
    C) 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.
    D) Dated interior/exterior photos of the property and comparable properties showing the condition.
    E) New construction costs certified by the builder and should include both hard and soft costs.
  • To submit your evidence,
    (a)  drop it off in person or send it in the mail to 2079 E. 9th Street, 2nd Floor, Cleveland OH 44115.
    (b)  email it via BORinfo@cuyahogacounty.us or fax it 216-443-8282.  

Can I reschedule my hearing?

You can request a continuance in writing, however, there is no guarantee that your continuance request will be granted.  You must give the reason(s) and alternate dates you are available. The preferred method is sending a request via e-mail to BORinfo@cuyahogacounty.us .   

My hearing was held, and I got a reduction. When will I get my refund?

Decisions are held for 35 days to allow the taxpayer to appeal. After 35 days we send the order to the Real Estate department for processing.

Refunds are typically issued as a credit on the next tax bill, but for further questions about this you can call the Real Property Department 216-443-2592 or x 3161.

I am not satisfied with the decision from the BOR, can I appeal and how?

Yes, you can appeal your decision. You have 30 days from the date on the decision notice to act.

Your decision notice contains information on how to appeal. You can contact the Ohio Board of Tax Appeals for further information at 614-446-6700 or thru their website www.bta.ohio.gov.  

IF YOU HAVE QUESTIONS REGARDING YOUR TAX PAYMENT(S) OR TAX BILL Please contact taxpayer services in the Treasurer’s Office at 216-443-7420.