Summit County Fiscal Office

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Board of Revision Complaint

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Property Value Appeals

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.

  • BOR complaint forms will be available to download August 3, 2021 – September 2, 2021.
  • BOR complaint forms shall be submitted from August 3, 2021 – September 2, 2021 by U.S. Mail or in-person ONLY
  • All evidence must be delivered personally to our office or sent by U.S. mail.
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DTE_1A (204.16 KB)
Complaint against the valuation of real property. Complaint forms must be filed by September 2, 2021.
>> Details

Senate Bill 57 reopens the tax year 2020 filing period and permits a property owner to file a valuation complaint with the Board of Revision if the owner specifically alleges that the Covid-19 pandemic negatively impacted the property's value. The complaint must specifically and clearly document that the pandemic and/or related government orders caused the property to lose value. The complaint cannot merely allege a general decline in economic or market conditions.

The filing period is from August 3, 2021 through September 2, 2021 only. Pursuant to SB 57, a property owner may file a Covid-19 complaint even if the property owner filed a valuation compliant already in 2021. Due to operational issues, the Board of Revision's e-filing system will not be open for the Covid-19 complaints. Forms will be available on our website and at the Board of Revision office.

If you have any questions about whether you are eligible to file a Covid-19 complaint, the Board of Revision suggest you contact an attorney.


Board of Revision


Monday thru Friday
7:30 a.m. to 4:00 p.m.


Board of Revision
1180 S. Main St., Suite 250
Akron, Ohio 44301

Appraisal Office


Monday thru Friday
7:30 a.m. to 4:00 p.m.

Ohio Building
175 S. Main St., 3rd Floor
Room 302
Akron, OH 44308