BOARD OF REVISION
The Board of Revision reviews complaints about property values. Taxpayers who do not agree with our valuation of their property may file a complaint with the Board of Revision for reappraisal.
When a complaint is filed, it is the Board of Revision’s responsibility to investigate and issue a decision on whether a correction should made to the valuation. The Board does not hear complaints regarding real estate taxes.
NOTE: BOR complaint forms can be submitted January 1, 2014- March 31, 2014.
|BOR Rules of Procedure (228.22 KB)
The Summit County Board of Revision Rules of Procedure must be followed for a valid complaint.
|DTE 1 (Sample) (114.08 KB)
Complaint against the valuation of real property. Complaint forms must be filed by March 31 each year.
Our office takes pride in providing the most accurate property appraisals to Summit County property owners. However, property values increase and decrease with the economy, and the value of each property does not fluctuate at the same rate. For this reason, periodic reappraisals are necessary. Ohio law requires that our office conduct a reappraisal every six years and update the values in the third year after the appraisal.
When conducting an appraisal, our staff compares your property to other properties located within the same neighborhood and with similar characteristics. Many factors influence your property’s appraisal value, such as its price range and school district.
When conducting a reappraisal, our staff reviews and analyzes recent home sales that have taken place in each neighborhood. This analysis culminates in a uniform schedule of values, which is applied to each parcel in the county.
Our office is notified of all new construction in Summit County when a permit is pulled. Your property’s appraisal value will reflect improvements and new construction; this increase will be added to the value of the property’s existing land and/or buildings, and is based on construction costs.
Please note that not all construction will increase an appraisal value. For instance, structural rehabilitation work performed on a property (changes to electrical system, plumbing system, framing or foundation) may add value, but routine maintenance construction (new roof, remodeling, etc.) will not.