Ohio Revised Code 5323.02 and 5323.99 requires an owner of “residential rental property” to file certain information with the Fiscal Officer of the county in which the property is located.

• This is a one-time disclosure with the County and no fee is required.
• If there are changes, you must update this information with the county within 60 days (including weekends and holidays).
• You must maintain updated agent contact information.
• You must disclose your residential rental property to Cuyahoga County even if you have registered your rental property with the municipality where it is located.
• Failure to file or update incorrect or changed information in a timely manner may result in the assessment of a penalty of $50 following each tax bill for which the information is not filed.
• This special assessment can be appealed to the County Board of Revision. (R.C. 5323.01, 5323.02, 5323.99)

Online Residental Rental Disclosure Application     Residental Rental Disclosure Application     Property Exemption Form