BOARD OF REVISION
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. The filing of a complaint is an initiation of a legal proceeding.
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 be made to the valuation. The Board does not hear complaints regarding real estate taxes.
NOTE:- BOR complaint forms shall be submitted from January 1st – March 31st 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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Board of Revision Process Video  (0 B)Board of Revision Process Video |
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| DTE 1 Complaint Form (166.14 KB) Complaint against the valuation of real property. Complaint forms must be filed and U.S. postmarked by March 31st. |
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SmartFile DTE 1  (18.61 KB)If filing online, we suggest using Google Chrome. |
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Current Complaints Report  (0 B)For a complete listing of complaints filed this year, including case information, click here: Complaints Report is updated nightly. |
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REAPPRAISAL
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.
NEW CONSTRUCTION
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.