Purpose

Under Ohio State law and Department of Taxation rules, real property is reappraised every six years by state licensed appraisers. An increase in valuation does not mean your property taxes will increase.

Appraisal Process:

An appraisal is a professional opinion/estimate of value.

Property values are updated based on:

• Market estimate
• Neighborhood sales and new construction
• Proposed values per square foot

Timeline:

• July 2023 – April 2024 Field review and valuation of properties
• April 2024 – June 2024 Public Informational Sessions about Sexennial Reappraisal
• July 2024 Proposed Value Notices sent to property owners
• July 2024 – August 2024 Informal Review filing window through Appraisal Department
• November 2024 Valuation adjustment from Informal Review
• December 2024 Tax bills available
• January 2025 – March 2025 Tax complaint filing window for Board of Revision

Informational Sessions:

Cuyahoga County is hosting a series of community meetings to educate taxpayers about the reappraisal process. Find a meeting near you.

Complaint Process:

For residential property owners who want to contest their valuation…

1. File an Informal Review Complaint with the Appraisal Department

a. Electronically through the Informal Review Portal (portal will open after Proposed Value Notices are sent)

b. Via U.S. Mail

c. Delivered in person to the Fiscal Office

Address:

Cuyahoga County Administrative Building
2079 E. 9^th Street, 3rd Floor
Cleveland, Ohio 44115

When filing an Informal Review Complaint, property owner must provide documents to support their opinion of value, which can include:

• A complete appraisal report from within the last 36 months
• Photographs of existing structural damage and/or deferred maintenance
• Certified estimates from a contractor for repairs
• Purchase agreement with closing statement

Resident will receive notification of any valuation adjustment in November.

2. File a Formal Tax Complaint Against the Valuation of Real Property
   1. Electronically with a DTE Form 1 through the Cuyahoga County Board of Revision during the complaint filing period
   2. Via U.S. Mail, email (borinfo@cuyahogacounty.us) or fax (216-443-8282)
   3. Delivered in person to the Board of Revision

Address:

Cuyahoga County Administrative Building
2079 E. 9^th Street, 2nd Floor
Cleveland, Ohio 44115

When filing a Formal Tax Complaint, property owner must provide documents to support their opinion of value, which can include:

• A complete appraisal report from the last calendar year
• Dated photographs of the property, showing existing conditions
• Certified estimates from a contractor for repairs
• Purchase agreement with closing statement
• New construction costs certified by a builder (hard and soft costs)

The Board of Revision will schedule a hearing. Property owners must provide evidence to prove their opinion of value.