According to a report by the Cleveland Plain Dealer, more than 25,000 complaints are in ongoing procedures with the Cuyahoga County Board of Revision, as homeowners attempt to cut their property taxes and school districts fight to keep the taxes in place at existing levels. This number comprises nearly 5 percent of the county’s total properties, and the effect can be devastating for some districts. The challenges are brought on by the housing market collapse and increase in foreclosures, both of which have homeowners questioning their homes’ values. Virtually all Cuyahoga County’s 33 school districts contest industrial and commercial changes; however, approaches vary when it comes to challenges from homeowners. Some districts dispute residential complaints by filing counter-complaints, and others choose not to dispute the challenges for fear of angering residents who vote on their levies. The Board of Revision does not track the total value adjustment requested in each district, and therefore, it will not know the total effect until every case is decided, likely next spring. Some districts face losses of more than $1 million in taxes this year. Moreover, if homeowners pay their full tax amount due before their values are adjusted, the districts would owe taxpayers refunds. The losses could force districts to ask voters to pass levies sooner and for money additional to what they otherwise would have asked.