Ohio property owners have until Tuesday, March 31, 2009, to challenge the valuations used to calculate real property taxes for 2008. Challenges filed after that date are invalid and will be dismissed.
Real property tax valuations for Cuyahoga County and many surrounding counties were last established in 2006, before the rise in mortgage foreclosures. A property owner can challenge the 2008 real property tax valuation by filing with the Board of Revisions on or before March 31, 2009, a complaint against the valuation of real property.
In Cuyahoga County, if title of the real property is in the name of a corporation, trust, church, non-profit organization or limited liability company, the property owner should retain an attorney to file the complaint. Otherwise, the Board of Revisions may dismiss the complaint without addressing the merits of your tax challenge.
The Board of Revisions will schedule a hearing. A school board attorney may attend the hearing to oppose the reduction in value sought in your complaint. You have the burden of presenting satisfactory evidence to support the value you have requested, and you must furnish copies of the evidence you intend to present to the Board of Revisions prior to the hearing date.