Welcome to BOARD OF REVISION

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Cuyahoga County Board of Revision
Rules of Procedure

COMPLAINTS AGAINST THE ASSESSMENT OF REAL PROPERTY
WITHIN THE COUNTY FOR TAX YEAR 2011
WERE ACCEPTED DECEMBER 1, 2011 THROUGH APRIL 2, 2012.
REGULAR BUSINESS HOURS ARE MONDAY THRU FRIDAY, 8:30 AM TO 4:30 PM

Upcoming Board Meetings:

2nd quarter meeting: April 19, 2012 at 2:00 pm
3rd quarter meeting: July 19, 2012 at 2:00 pm
4th quarter meeting: October 18, 2012 at 2:00 pm

All meetings will be held at the Cuyahoga County Administration Building, 4th FLoor Multimedia Room, 1219 Ontario Street Cleveland OH 44113

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The Cuyahoga County Board of Revision is a quasi-judicial body charged with the responsibility of adjudicating complaints as to the assessment of real property within the county. Taxpayers both residential and commercial can petition the Board of Revision to seek tax relief. In addition, since public education in the State of Ohio is currently financed by property taxes, local boards of education can file counter-complaints against taxpayer complaints as well as file original complaints for value increases.

Cuyahoga County's Charter (ARTICLE VI Boards and Commissions, Section 6.02 Board of Revision) states that: There shall be one or more Boards of Revision, each consisting of three electors of the County. Two members of each board, who shall not be of the same political party, shall be appointed by the Council, and one member shall be appointed by the County Executive, each for a term of three years. Each Board of Revision shall exercise all duties of a county board of revision as prescribed by general law. The Council may provide for compensation for members of a Board of Revision. Among the responsibilities of the Board of Revision are:

• To assist citizens in filing complaints.
• To notify the appropriate parties of the hearings and decisions
• To arbitrate complaints by a quorum of two.
• Board decisions can be appealed in appellate courts, which requires the Board of Revisions to prepare court transcripts.
• The Board of Revision has the duty to submit correction notices to the Auditor's office when the Board of Revision and court decisions are finalized.

Under Ohio Law, a property owner is obligated to pay all property taxes due, by their due date. The filing of a legal valuation complaint with the Board of Revision, does not relieve a taxpayer from this obligation.

The Board of Revision is located at:
County Administration Building
1219 Ontario St., Room 232
Cleveland, OH 44113-1686