The state of Ohio requires counties to reappraise both commercial and residential properties every six years. In the interim three years, the counties update those values based primarily on market data.
In Cuyahoga County, the values are determined by the fiscal officer, and the last reappraisal was completed for tax year 2024 (payable in 2025). Importantly, property taxes are calculated based on these values (the higher the value, the higher the taxes). While there is a presumption that the county values are correct and lawful, Ohio law provides a process for which property own-ers may challenge the value. Pursuant to the statutory process, a property owner can file a complaint with the county board of revision.
The board of revision (comprised of representatives from the fiscal office, the treasurer’s office and the commissioner’s office) conducts a hearing where the property owner must present evidence that supports a lower value than established by the county. Such evidence may include an appraisal report, evidence of a recent arm’s-length sale, or construction costs for a new property. The board of revision then issues a decision in which it either maintains or modifies the county’s value. If dissatisfied with the decision, the property owner may appeal to the Ohio State Board of Tax Appeals or the court of common pleas…