In the State of Ohio, each County has a Board of Revisions (“BOR”). The BOR is charged with the responsibility of adjudicating complaints as to the assessment of real property within their County. Both residential and commercial property owners can petition the BOR to seek tax relief. Property owners (both residential and commercial) who feel their property values are too high have the opportunity to file a complaint and appeal to the BOR for property value reduction.
The BOR for each County in the State of Ohio provide property owners with a form complaint that they can fill out and file that do not require the assistance of an attorney. However, this is not suggested for the reason that local boards of education can file counter-complaints against taxpayer complaints as well as file original complaints for value increases. The reason local boards of education can do this is because public education in the State of Ohio is currently financed by property taxes. Therefore, legal representation is therefore suggested when filing a complaint for property value reduction.
Under Ohio Law, a property owner is obligated to pay all property taxes due, by their due date. Please be advised that the filing of a legal valuation complaint with the BOR, does not relieve a property owner from this obligation.
Furthermore, Each County in the State of Ohio has deadlines in which to file a complaint for the valuation of real property. For instance the current deadline in which to file a complaint with the BOR in Summit County is at the close of business on April 2 and in Cuyahoga County March 31.
I have successfully filed and obtained tax relief for both residential and commercial property owners with BOR and if you have any questions regarding what your options may be please feel free to call for a free consultation and/or schedule a meeting to discuss same.