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Complaint Against the Valuation of Real Property
Failure to complete the State prescribed DTE 1 FORM may result in a Dismissal.
Download the Complaint DTE Form 1 and Instructions to your computer.
Explanation of Form
- Line (1) - Legal name of property owner.
- Line (1) - Mailing address where the certified mail will be sent.
- Line (2) - Complainant’s name (someone other than the owner who files a complaint on your parcel).
- Line (2) - Mailing address where the certified mail will be sent.
- Line (3) - Complainant’s Agent (owner’s representative as authorized by Ohio Revised Code 5715.19).
- Line (4) - Telephone number and email address where the complainant may be reached (optional).
- Line (5) - Email address where the complainant may be reached.
- Line (6) - Complainant’s (if not the owner) relationship to the property (fill out if you completed line 2).
- Line (7) - Parcel Number(s) you must enter each parcel number(s) you want considered by the Board.
- Line (7) - Address of property is the physical address for the parcel, which may be different from the mailing address on Line 1. There is space to enter 3 contiguous parcel numbers, for more 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 (8) - Principal use of property - what is the property being used for? House, Rental, Car Wash etc.)
- Line (9)
- Column A: Increase or decrease in valuation sought (REQUIRED) You MUST State your Opinion of Market Value for each parcel or the Complaint will be subject to dismissal.
- Column B: What is the current tax year’s total Market Value value listed on your tax bill or the Fiscal Officer’s website: https://myplace.cuyahogacounty.us/
- Column C: Is the difference between your Market Value in column A and Market Value in column B
- Column D: Is the difference between your taxable value in column B and taxable value in column C.
- Line (10) - List reasons why you feel the Fiscal Officer’s property values are incorrect. The burden falls on you to prove your opinion of value. It is extremely beneficial to provide supporting evidence for the hearing officers to review (see evidence tab).
- Line (11) - Was the property sold in the last three years? If YES, fill in the other questions and submit evidence supporting the sale price.
- Line (12) - Was the property listed for sale in the last three years? If YES, you need to submit a copy of the listing agreement and other supporting evidence.
- Line (13) - Have any improvements been made in the last three years? Ex: new kitchen or bathroom, additions, etc. if YES, show the date and total cost.
- Line (14) - Do you intend to present the testimony or report of a professional appraiser? (You can mark YES – NO – Unknown).
- Line (15) - Pertains to a taxpayer who has filed more than one complaint within each 3-year appraisal cycle. Tax years 2018, 2019 and 2020 are in this current appraisal cycle. If you want to file twice within this appraisal cycle one of the four boxes must be checked. Failure to check these boxes could result in a Dismissal.
The complainant or Agent must date and sign the complaint in front of a notary; list a Title if you are an agent and have the Complaint Form notarized. 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.
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.
F) Tax Map, Topography Map or Plat Map, showing the subject property.
Income-Producing Property Evidence (if applicable)
G) Lease agreements and/or rent rolls. Income and expense statements (Certified by Public Accountant or otherwise authenticated) or appropriate schedules of complainant’s Federal Income Tax Return [with TINs redacted], including all notes and other material included in such audited statement(s);
H) The owner, property manager, appraiser, or other expert, who has personal knowledge of the business records, operations, and/or condition of the property, shall appear as a witness before the Board and be prepared to testify as to the accuracy and completeness of the documents, information, or reports offered as evidence.
I) The Board may request any party to submit additional evidence after the hearing, but prior to the Board's decision. The request for additional evidence shall be made on the record. All supplemental evidence and the time of its submission shall be made
a part of the record. The Board may not consider additional documentation not timely submitted or not authenticated because its author is absent and not capable of being cross-examined.