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 the valuation of their property may file a complaint with the Board of Revision. Members of the Board include the Fiscal Officer, the County Executive, the County Clerk of Courts, or their representatives.

When a complaint is filed, it is the Board of Revision’s responsibility to schedule a hearing, review the complaint and any evidence submitted, then issue a decision on whether a correction should made to the valuation. The Board does not hear complaints regarding real estate taxes.

Board of Revision Process Video

  • BOR complaint forms will be available to download January 1, 2024 – April 1st, 2024.
  • BOR complaint forms shall be submitted from January 1, 2024 – April 1st, 2024 by U.S. Mail, in-person, or Online (SmartFile).
  • Evidence can be delivered personally to our office, sent by U.S. mail, or uploaded in SmartFile, or emailed to This e-mail address is being protected from spambots. You need JavaScript enabled to view it

BOR Rules of Procedure (228.22 KB)
The Summit County Board of Revision Rules of Procedure must be followed for a valid complaint.
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Instructions for Completion of BOR Complaint Form DTE1 (439.95 KB)
Instructions for Completion of BOR Complaint Form DTE1
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DTE 1 (Sample) (114.08 KB)
Complaint against the valuation of real property. Complaint forms must be filed by March 31 each year.
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DTE 1 Current Complaints Report (0 B)
For a complete listing of complaints filed this year, including case information, click here: DTE 1 Complaints Report. This is updated nightly.
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DTE 1 Historical Complaints Filed in 2023 (91.57 KB)
For a listing of complaints filed in 2023 (for tax year 2022) including case information, click here: DTE 1 Complaints Filed in 2023
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The Fiscal 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.

The Fiscal 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.


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