Rules of Procedure The Cuyahoga County Board of Revision is the decision-making body which hears Property Valuation Complaints as outlined and prescribed by Chapter 5715 of the Ohio Revised Code (O.R.C). The Board of Revision is committed to performing it s duties in a fair, efficient and expeditious manner so the citizens of the County receive the highest level of service. The Board does not provide or give legal advice; legal questions should be referred to an attorney. General Information:Business Hours are Monday thru Friday from 8:30 a.m. to 4:30 p.m. EST; Phone: 216-443-7195, Website: http://bor.cuyahogacounty.us, Email: BORInfo@cuyahogacounty.us or Fax: (216) 443-8282 Filing Deadline:TheO.R.C.requires all complaints to be filed with the Board of Revision from January 1st through March 31st or the next business day if the deadline falls on a weekend. A United States Postmark will be accepted to determine a timely filing. Location& Mailing Address: Cuyahoga County Board of Revision, 1910 Carnegie Ave., 3rd Floor, Cleveland, Ohio 44115. DTE 1 FORM Complaint against the Valuation of Real Property Failure to Complete the Form may result in a dismissal. Line (1)Legal name of property owner. Line (1) Mailing address where the certified mail will be delivered. Line (2) Complainant s name (Someone other than the property owner who files a complaint on your property). Line (2) Mailing address where the certified mail will be delivered. Line (3) Complainant s Agent (The owner s representative as authorized by O.R.C. 5715.19). Line (4) Telephone number where the complainant may be reached (optional). Line (5) Complainant s relationship to the property if not the owner (Only fill out if you completed line 2).
Line (6) Parcel Number(s) (you must enter each parcel number(s) you want considered by the Board). Line (6) Address of property (This is the physical address for the parcel in question, which may be different from the mailing address on line 1). Note: There is space to enter 3 contiguous parcel numbers, if more than 3 parcels, use an attachment including the property address and your opinion of value for each parcel. Each parcel must have the same legal ownership, and represent a single economic unit. Line (7) Principal use of Property (A House, Vacant Lot, Rental Unit, etc.). Line (8) Column A Increase or decrease in valuation sought (You Must State Your Opinionof Market Value for Each Parcel or Your Complaint Will Be Dismissed). Column B What is the taxable value based on your opinion of value this is 35% of your opinion of market value (Ex: $100,000 market value x 35% = 35,000 in taxable/assessed value) Column C What is the current tax year s total taxable/assessed value listed on your tax bill or our website http://fiscalofficer.cuyahogacounty.us/. Column D This is the difference between your opinion of taxable value in column B and the taxable value in column C. Line (9)List the reasons why you feel Auditor s property values are incorrect. The burden falls on you to prove your opinion of value. It is beneficial to provide supporting evidence for the board to review (see evidence tab). Line (10) Was the property sold in the last three years? If you mark YES, you must fill in the other questions and submit evidence supporting the sale price. Line (11)Has the property been listed for sale in the last 3 years? If YES, you need to submit a copy of the listing agreement and/or other supporting evidence. Line (12)Were any improvements completed in the last 3 years? Ex: new kitchen or bath, room additions, etc. if YES, show the date and total cost. Line (13) Do you intend to present the testimony or report of a professional appraiser? (You can mark Yes No Unknown).
Line (14)This pertains to a taxpayer who has filed more than one complaint within each 3-year appraisal cycle. Tax years 2012, 2013 and 2014 are in this current appraisal cycle, so this would only apply for complainants who file twice within those 3 tax years. If you want to file twice within this appraisal cycle you need to check off one of the 4 boxes, Failure to check these boxes off will result in a dismissal. Last Step: The complainant or Agent must DATE and SIGN THE COMPLIANT in front of a notary; list a Title if you are an agent and have the Complaint Form NOTARIZED. Also, if the complainant is a corporation, LLC or other entity, the signer s relationship to the complainant must be listed near the signature, and it must be filed by a person having legal authority under general law. The Board is required to provide notice to the property owner whose property is the subject of the complaint filed by someone other than the owner, and to the School Board where the property is located for any complaint seeking a $50,000 change in market value (or taxable/assessed value of $17,500). COUNTER-COMPLAINTS: Shall be filed within thirty (30) days after receipt of notice that a complaint has been filed, and shall certify their filings that copies of the counter-complaint and any evidence have been mailed to the complainant to the Board at the address stated on the original complaint. VOLUNTARY WITHDRAWAL: The complainant may voluntarily withdraw their complaint by filing a written notice of withdrawal with the Board at any time prior to the hearing. A notice of withdrawal is final. However, a voluntary withdrawal does not affect the validity of a timely filed counter-complaint, and such counter-complaint may proceed on its merits, or may be dismissed at the counter-complainant s discretion. (A)SCHEDULING & SERVICE. The Board shall send by certified mail a hearing notice to complainant or counter-complainant at least ten (10) days before the hearing date. You are encouraged to attend the hearing; the Hearing Officers often have additional questions to help them understand the merits of the complaint. The Board may not consider any evidence not timely submitted or not authenticated because its author is absent and not capable of being crossexamined. The Board may request additional evidence after the hearing. (B)CONTINUANCES. No party will be granted a continuance for a scheduled hearing unless good cause has been determined by the Board of Revision, which does not include excuses or reasons which are the result of lack of planning on behalf of the complainant and/or counsel. A written request must be submitted to the
Board stating the reason(s) why a continuance should be granted and must be signed by complainant, counter-complainant, or by legal counsel or agent. When a continuance is requested because counsel is scheduled to appear before another court, administrative board or other tribunal, the request for continuance must be received by the Board not less than five (5) business days prior to the scheduled hearing and must have attached a copy of the conflicting assignment demonstrating that the matter was scheduled prior to the parties receiving notice of the scheduled Board hearing. Witness Independence: No appraiser, real estate agent or broker, or other person rendering an opinion of value or giving other testimony before the Board shall have a financial interest in the case, in the form of a contingent fee or other form of compensation directly or indirectly based upon the outcome of the case. This paragraph does not apply to a complainant or counter-complainant, or to an individual owner of the property or to a bona fide member, partner, shareholder, fiduciary, or officer of an entity, testifying as to condition, circumstances, or value of the property. Appraiser Witnesses: Qualifications depend on an appraiser being properly licensed and in good standing in Ohio or another state that has license reciprocity in Ohio. Appraisers must present proof of licensure and years of experience relevant to the subject property being appraised, and may provide any special designations or certifications from recognized boards or associations. The Board will make a decision on each complaint and counter-complaint based on the merits of the evidence submitted. Pursuant to O.R.C. all decisions will be sent by certified mail. Once the decision is rendered, it cannot be reconsidered by the Board of Revision. If you are not satisfied: Decisions rendered by the Board are appealable and must be filed within 30 days from date of the Board s decision notice, please consult O.R.C sections 5717.01 and 5717.05 for guidance on how and where to file an appeal. BOARD OF TAX APPEALS or Cuyahoga County Court of Common Pleas Rhodes Tower Office Justice Center, Clerk of Courts 30 East Broad St., 24 th Floor 1200 Ontario St. Columbus, Oh 43215 Cleveland, Oh 44113 614-466-6700 or http://bta.ohio.gov 216-443-7974 DTE Form 4 * Administrative Appeal Fee $250.00 ================================================================ =================================
EVIDENCE DETAIL SUMMARY TAB 1. Claims of arms-length sale, documented by recorded deed, closing statement (HUD-1), purchase contract, and/or conveyance fee statement (DTE 100). 2. Any recent appraisal report of the subject property made for tax valuation purposes, effective as of the tax lien date, and authenticated by the appraiser during the hearing. Other opinions of value not meeting the foregoing standard may be considered and given appropriate consideration. 3. Certified estimates from a contractor for repairs cited on the complaint. Major structural issues may affect the value of the property while regular maintenance needs (new roof, new driveway) are typically factored into the existing current value based on the age/condition of the property. 4. Dated pictures of the interior and exterior of the subject property and comparable properties, if applicable, to show the condition. 5. Construction cost of new building (certified by the builder), if applicable; should include both hard and soft costs. 6. If the complaint is based on a Market Data Analysis, all comparable sales and conveyance statements and other evidence of such sales should be presented to include sale dates, sale price, type of financing, style of dwelling, square footage, per square foot cost, or per unit cost of comparable sale, reports, documents, exhibits and other evidence intended to be produced at the hearing. 7. Tax Map, Topography Map or Plat Map, showing the subject property and lot splits, etc., if applicable. Income-producing property should also submit the following: 1. Lease agreements and/or rent rolls, if applicable. 2. Income and expense statements (Certified by Public Accountant or otherwise authenticated) or appropriate schedules of complainant s Federal Income Tax Return [with TINs redacted]. 3. All financial information referred to herein shall be verified as follows: 4. Income and expense information shall be set forth in a statement(s) prepared by an independent accountant, including all notes and other material included in such audited statement(s); or
5. The owner, property manager, appraiser, or other expert, who has personal knowledge of the business records, operations, and/or condition of the property, shall appear as a witness before the Board and be prepared to testify as to the accuracy and completeness of the documents, information, or reports offered as evidence. 6. The Board may request any party to submit additional evidence after the hearing, but prior to the Board's decision. The request for additional evidence shall be made on the record. All supplemental evidence and the time of its submission shall be made a part of the record. Copies of all evidence submitted after the hearing shall be served upon all other parties by the submitting party. All evidence received at the hearing or supplemented pursuant to this rule shall be considered by the Board, but the Board need not consider any document or exhibit not timely submitted or not authenticated because its author is absent and not capable of being cross-examined. 7. All documents filed or proffered to the Board are public records and shall be open to public inspection, unless subject to statutory privilege. Parties may file a written request for copies of unprivileged documents, which may be made at the convenience of the Board but at the cost of the requesting party. Motions, Affidavits andbriefs Tab: 1. Preliminary Motions, made shall be filed with the Board at least five (5) days before the scheduled hearing. Motions not timely filed will be at the discretion of the assigned hearing Board. 2. Any party may request from the Board an opportunity to submit a post-hearing brief and should only be granted in rare instances and for exceptionally good cause shown. If granted, the Board shall order a specified date in which briefs shall be submitted by the parties with a copy served upon all other parties to the hearing. Simultaneous briefs may be ordered, or, at the discretion of the Board, a party may be permitted to file a reply brief. 3. Failure to submit the brief within the time specified may result in the exclusion of the brief from consideration.. 4. One complete and accurate copy of each brief shall be filed with the signed original. 5. All affidavits proffered to the Board must conform to the requirements of Ohio law and be originals with blue ink signatures, along with two (2) complete and accurate copies. 6. Any party may request from the Board an opportunity to submit a post-hearing brief. Such request should be granted only in rare instances and for exceptionally good cause shown. If the request is granted, the Board shall order, on the record, a date specified in which post-hearing briefs shall be submitted by the parties with a
copy served upon all other parties to the hearing. Simultaneous briefs may be ordered, or, at the discretion of the Board, a party may be permitted to file a reply brief. Failure to submit the post-hearing brief within the time specified may result in the exclusion of the post-hearing brief from consideration. 7. One complete and accurate copy of each brief shall be filed with the signed original. 8. All affidavits proffered to the Board must conform to the requirements of Ohio law and be originals with blue ink signatures, along with two (2) complete and accurate copies..