Rental Registration Special Assessment Appeal Rules and Procedures
Ohio Revised Code Section: 5323.99 Failure to comply with chapter - penalty. No owner of residential rental property shall fail to comply with the filing or updating of information requirements of section 5323.02 of the Revised Code or shall fail to satisfy the designation of agent requirement or the filing of the appropriate designation of agent document requirement of section 5323.03 of the Revised Code. The county auditor may impose upon any person who violates this section a special assessment on the residential rental property that is the subject of the violation that is not less than fifty dollars or more than one hundred fifty dollars. Such special assessment may be appealed to the county board of revision.
Pursuant to Article VI, Section 6.02 of the Cuyahoga County Charter amended by the electors on November 5, 2013, the following Rules and Procedures as required in sub-section 5, have been adopted on May 4, 2018.
Rental Registration Special Assessment Complaint
Presently, the State of Ohio has not prescribed a designated “Form” pertaining to the Rental Registration Special Assessment Appeal, therefore to assist with the ease of filing a Complaint related to the Special Assessment Fee, the Board of Revision created a simple and easy to use Internal Cuyahoga County Rental Registration Complaint Form.
Also, this section of the Ohio Revised Code does not indicate a filing deadline date, however it is advisable to promptly file your complaint with the Board of Revision, which in turn would expedite the remission of the special assessment fee if you are successful at the Board of Revision.
Filing a Complaint
- Use the Internal Cuyahoga County Rental Registration Complaint Form (see Complaint and Appeal Forms).
- Write a letter to Board of Revision, include; owner name, parcel number, property address, tax year, fee amount, contact information and justification to remove the special assessment fee.
- Or use the DTE 1 Form (Complaint against the Valuation of Real Property) You would need to complete the following line numbers on the form (if applicable) line 1, 2, 3, 4, 5, 6, 7, and on line 9 write in the justification to remove the special assessment fee. Also, this form would need notarized. (see Complaint and Appeal Forms).
- Submit a separate Complaint Form for each parcel (1 parcel per Complaint).
- The owner, an authorized party other than an owner or an authorized agent can file the complaint.
How to File a Complaint with the Board of Revision
- Email: email@example.com
- Mail to Board of Revision
- Fax: 216-443-8282
- File the Complaint in person
When the Complaint is filed with the Board of Revision, the case will be scheduled for an Internal Administrative Review by a three (3) member Hearing Board. The Board will make a decision on each Complaint based on the reasons as listed on the complaint and/or the evidence submitted. Once the decision is rendered, the case will not be reconsidered by the Board of Revision. Pursuant to Ohio Revised Code all Decision letters will be sent by certified mail to the parties listed on the Complaint. If the Board of Revision rules in your favor, the Fee will be credited on the next tax bill as applicable. If the Board denies your request, you have the option to Appeal to the State of Ohio Board of Tax Appeals.
Appealing the Board of Revision Decision
If you are not satisfied with your decision, it is appealable within 30 days from the date of the Board’s Decision Notice. For additional information regarding appealing to the Board of Tax Appeals, please see their contact information listed below.