Board of Revision Complaint
BOARD OF REVISION
The Board of Revision hears complaints relating to the valuation of property. Taxpayers who feel their property values are too high have the opportunity to file a complaint and appeal to the board for property value reduction.
The Board is responsible for investigating these complaints; it issues decisions on tax valuations and whether corrections should be made on assessments. The board does not hear complaints regarding real estate taxes.
NOTE: The deadline date to file BOR complaint forms is March 31 each year. The DTE 1 complaint form for tax year 2010 will be available online January 1, 2011.
BOR Rules of Procedure  (23.06 KB)The Summit County Board of Revision Rules of Procedure must be followed for a valid complaint.  |
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REAPPRAISAL
Real property values usually increase over time but not all properties increase at the same rate, which is why a reappraisal is necessary. A reappraisal ensures fairness and equity for all property owners. If a reappraisal is not conducted periodically, some property owners could pay too much in property taxes while other owners could pay too little. That is why the State of Ohio mandates our office to conduct a reappraisal every six years and update the values in the third year after the appraisal.
The Fiscal Office Appraisal staff divides residential properties in neighborhoods. Each neighborhood is made up of homes that have common characteristics and are affected by similar influences. The homes are in the same school district and are generally found to be in the same price range.
In conducting a reappraisal, the appraisal staff reviews all recent sales of homes that have taken place in each neighborhood. This massive analysis of recent sales culminates in a uniform schedule of values which is applied to each parcel of real property in the county.
NEW CONSTRUCTION
The Appraisal Office is notified of any new construction by all building departments within the county where permits are issued. New value placed on a property is based on the value attributed by the new construction. All new buildings are appraised at construction cost and that cost is added to the value of the existing land. If the construction is added to an existing property, such as a room addition, porch, garage, new bathroom, etc., the additional value is added to the existing building. Value may be added for rehabilitation work that is structural in nature, such as changes to the electrical system, plumbing system, framing or foundation. Some new construction, however, does not add value to a property. Some construction is considered normal maintenance, like a new roof or remodeling, and does not require an appraisal. Property owners are notified of any changes in value due to new construction and they have the right to appeal the value.
