The Board of Revision is largely tasked with hearing Complaints Against the Valuation of Real Property, however we are also responsible for hearing various other complaint types.
Complaint Type Summaries:
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 complaint against the valuation of said parcel just like you would for real property. The only 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 Jan. 1- March 31 of every calendar year.
Complaint Against the Assessment of Real Property Other Than Market Value
- We don’t see too many of these in Cuyahoga County as this form mostly pertains to agricultural land. However, 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 child care center, you can complete this complaint.
- The filing period for this complaint is Jan 1.- March 31 of every calendar year.
Homestead Exemption or Owner Occupancy Reduction Complaint
- If you applied for either the Homestead Exemption or Owner Occupancy Reduction credit and were denied, you can contest that decision and file a complaint with the Board of Revision.
- This complaint must be filed with the BOR within 60 days after the denial letter was sent.
- For example, if you received the denial letter for either of these tax credits that was dated August 1, you would have 60 days from August 1 to file your complaint, which is Sept. 30.
- If you are contesting the denial of a homestead reduction for a manufactured home, the complaint must be filed by no later than Jan. 31 of the following year in which the certificate of denial was issued.
- For example, if you received your denial letter for the homestead tax credit dated August 1, 2022, the complaint would need to be received by the BOR no later than Jan. 31, 2023.