Appealing the Board of Revision’s Decision


You may appeal a Board of Revision decision within 30 days from the date of the Board’s decision notice. Once the 30-day period has ended, the Board of Revision decision is final and can no longer be appealed. If you disagree with the decision, it is in your best interest to act quickly so as not miss the appeal window.

This information is dictated by ORC 5717.01 and 5717.05.

 

Filing with the Board of Tax Appeals


  • All BOR decisions can be appealed through the Board of Tax Appeals (BTA) free of charge.
  • You can electronically at http://bta.ohio.gov or hard copy file with a DTE Form 4.
    • To file online, you will need to create an account with a user name and password.
  • You will need a copy of your decision letter with the appeal.
  • It is VERY important to note that the notice of appeal MUST be filed with both the Board of Revision and the Board of Tax Appeals within thirty days of the date the Board of Revision mailed its decision, or it will be dismissed.
    • What this means is: anything filed with the BTA MUST ALSO be filed with the BOR or your appeal will be dismissed!
    • The notice of appeal can be filed with the BOR through mail, email, fax or filed in-person.
      • If the appeal is mailed, IT MUST be received within the appeal period, or must be sent certified mail with a certified post mark within the 30 days. A regular USPS postmark is not considered for date of filing.
  • It is also important to note that once an appeal is filed, the BOR no longer has jurisdiction over the complaint. If the BOR rendered a value change, that change WILL NOT go into effect until the BTA has rendered their decision and/or the complaint is completely resolved.
  • For more information on filing through this agency, please contact the BTA directly at the following:

    Rhodes Office Tower
    30 East Broad St., 24th Floor
    Columbus, OH 43215
    614-466-6700

Filing with the Court of Common Pleas


  • Only Complaints Against the Valuation of Real Property can be filed with the Court of Common Pleas.
  • There is a $250.00 filing fee to file with the Court.
  • If you appeal a decision through the Court of Common Pleas, you MUST ALSO file the notice of appeal with the BOR and the Cuyahoga County Fiscal Officer.
    • The notice of appeal can be filed with the BOR through mail, email, fax or filed in-person.
    • The notice of appeal can be filed with the Fiscal Office in-person or by mail.
      • If the appeal is mailed, IT MUST be received within the appeal period, or must be sent USPS Certified Mail with a receipt post mark within the 30 days. A regular USPS postmark is not considered for date of filing.
  • It is also important to note that once an appeal is filed, the BOR no longer has jurisdiction over the complaint. If the BOR rendered a value change, that change WILL NOT go into effect until the Court has rendered their decision and/or the complaint is completely resolved.
  • For more information on filing through this agency, please contact the Clerk of Courts directly at the following:

    Cuyahoga County Court of Common Pleas
    Justice Center, Clerk of Courts Office
    1200 Ontario St. Cleveland, Oh 44113
    216-443-7974

 

 

 






  
How could we make it better? Leaving an email can assist us in troubleshooting the issue.
  
Thank you for your feedback
Your feedback means a lot to us. We use it to improve the experience of all of our users.