Although most of the complaints the BOR hears are valuation complaints, there are several other complaints and appeals that our office handles.
- Complaint Against the Valuation of Manufactured or Mobile Home Taxed like Real Property
If you own a manufactured or mobile home that is taxed like real property, you can file a valuation complaint just like you would for real property. The main difference between these types of complaints is the tax year. Real property is taxed a year in arrears. For example, calendar year 2023 is tax year 2022. Manufactured homes are taxed in the same calendar year, so calendar year 2023 is tax year 2023.
The filing period for these complaints is January 1 through March 31 each year.
- Complaint Against the Assessment of Real Property Other Than Market Value
We do not see many of these complaints in Cuyahoga County because they mostly apply to agricultural land. But if you feel that your property was misclassified under any of the sections listed on the complaint, or if you feel that you should be receiving a tax credit for being an in-home childcare center, you can complete this complaint. The filing period is January 1 through March 31 each year.
- Homestead Exemption or Owner Occupancy Reduction Complaint
If you applied for the Homestead Exemption or the Owner Occupancy Reduction credit and the Fiscal Office denied your application, you can appeal that decision to our office. You must file your appeal within 60 days after the date on the Fiscal Office’s denial letter. For example, if the denial letter is dated August 1, you have until September 30—60 days from August 1—to file your appeal to the BOR.
If you are contesting the denial of a homestead reduction for a manufactured home, you must file your appeal with the BOR no later than January 31 of the year after the Fiscal Office denied your application. For example, if you received your denial letter for the homestead credit on August 1, 2022, the deadline to appeal will be January 31, 2023.
- Remission of Penalty Applications (ROP’s)
The Treasury imposes a penalty if you pay your property tax after the due date. Once you have paid the late tax, you may be eligible to have County waive—or “remit”—the penalty.
You can file an ROP application DTE Form 23A with the Treasury asking to have the penalty remitted.
The application has boxes for the various reasons why you might have paid the tax late. It also has space for you to explain your “reasonable cause” for paying late.
The Treasury first decides whether to grant or deny your application. The application then goes to the Fiscal Office to make its decision.
If the Treasury and Fiscal Office agree to grant the ROP application—and you did not check the “reasonable cause” box—then the Fiscal Office will send a decision letter granting the remission of penalty.
If either the Treasury or the Fiscal Office denies your ROP application—or if you check the “reasonable cause” box—then the Board of Revision will review your application. Our office does not schedule ROP applications for hearing; they are administratively reviewed.
The BOR will send out a letter either granting or denying the ROP application. The BOR’s decision is final and will not reconsider anything after the decision is issued.
If you disagree with the BOR, you can appeal the decision to the Board of Tax Appeals. You have 30 days from the date on the decision letter to appeal. We include the Board of Tax Appeal’s contact information on the decision letter.
- Expedited Tax Foreclosures
Under certain circumstances, the County Prosecutor files tax foreclosures with the Board of Revision rather than in court. For cases where the BOR grants the foreclosure, the property may be sold at sheriff sale or directly transferred to a municipal or county landbank. If County has filed a foreclosure against you for unpaid property taxes—whether in court or with the BOR—you can call 216.443.7797 for more information.