Ronald J.H. O’Leary, Administrator

The Cuyahoga County Board of Revision hears complaints about property values set by the Appraisal Department. The Board reviews each complaint and any evidence presented and then decides whether to adjust the property value. Our office also hears complaints and appeals regarding exemptions for qualifying childcare centers, expedited tax foreclosures, remission/ refund of penalties for late tax payments, denial of homestead exemption, and failure to register residential rental properties.

Unlike most other counties in Ohio, the Cuyahoga County Charter establishes the Board of Revision. Under the Charter, the County Executive, an appointee by the County Council President, and either the Fiscal Officer or Treasurer are the members of the Board of Revision. Each of these members can designate a proxy to act on that member’s behalf. The Charter members of the Board of Revision oversee the hiring of the management staff, hearing officers, and support staff who are responsible for the Board of Revision’s operations.

Staff