Recently Michael W. Chambers, CPA and Fiscal Officer for Cuyahoga County gave a presentation to City Council regarding the upcoming 2024 Sexennial Reappraisal. As a requirement of Ohio law, every County Auditor is required to value all properties at fair market value twice during a six-year cycle. The triennial updated took place in 2021 and 2024 is the year for the sexennial reappraisal for Cuyahoga County. The last sexennial reappraisal took place in 2018.
According to the Ohio Revised Code, “the tax commissioner shall order a reappraisal of all real property in each county once in each six-year period. The commissioner may order the commencement of any sexennial reappraisal in sufficient time for the county auditor to complete the reappraisal as required by section 5713.01 of the Revised Code.” The Triennial update is the review over a three-year period of valid sales since the previous appraisal. At that time, sales data is reviewed for market trends and values in neighborhoods. The values are designated by the type of housing, its age and size of like comparisons. The sexennial reappraisal requires the Auditor to view and appraise every property, which can take the form of an actual visit to the property, or a drive-by. Alterations to the property could change the valuation during the sexennial reappraisal process. Changes could include new siding; the addition or removal of buildings on the property; updated interior finishes, such as a basement renovation. It also can change with the change in property usage, such as from residential to commercial.
The field review and valuation process will be taking place from July, 2023 and conclude in April, 2024. A tentative abstract is due to the state in mid-June, 2024. The proposed value notices will be sent to property owners in mid-to-late July, 2024. Informal review meetings will be set up in the second half of July, 2024 through August, 2024. The final abstract is submitted to the state in October, 2024, with the final abstract approved by the state Tax Commissioner in November, 2024. The tax bills will then be mailed to the property owners in late December, 2024.
For those property owners who believe their value is incorrect, they can contest their proposed values by filing a complaint. Evidence can include, but is not limited to:
A correction of incorrect data from the Auditor
A purchase agreement with closing statement on the recent sale of the property.
An independent fee appraisal of the property that had been prepared in the prior 12 months.
A picture of conditions, such as structural damage and/or deferred maintenance.
Certified estimates from a contractor for repairs.
A sales listing, if the property is currently for sale.
More information can be found on website: fiscalgishub.cuyahogacounty.us. Click on Value Information Site. Information, such as recent sale information, parcel valuation/tax distribution and flood plain location can be found.
In the interim, there are some ways to save on real estate tax bills. Residents can apply for an Owner Occupancy Tax Reduction and/or a Homestead Exemption. Both cam help reduce the tax bill. The following information was taken from the Cuyahoga County website:
“Owner Occupancy Tax Reduction:
To receive the 2.5% Owner Occupancy Tax Reduction, you must own and occupy your home as your principal place of residence on January 1st of the year in which you file the application. A homeowner and spouse are entitled to this tax reduction on only one home in Ohio. A person can only have one principal place of residence, usually determined by where he/she is registered to vote and where residency is declared for income tax purposes.
To apply for the Owner Occupancy Tax Reduction, you must file DTE Form 105C Owner Occupancy Tax Reduction Application with the County Auditor before December 31, 2023.
Homestead Exemption:
The Homestead Exemption provides a reduction in property taxes to qualified seniors, disabled citizens, disabled veterans and surviving spouses, on the dwelling that is that individual’s principal place of residence and up to one acre of land of which an eligible individual is an owner.
To receive the Homestead Exemption, you must:
• be at least 65 years of age during the year you initially file, be permanently and totally disabled or be a surviving spouse as defined by the State of Ohio, and
• own and have occupied your home as your principal place of residence on January 1st of the year in which you file, and
• have an Ohio Adjusted Gross Income in 2023 of $36,100 or less.
To apply for the Homestead Exemption, you must file the correct application with the County Auditor, allowing time for the review and approval of the application. You may be asked to provide supporting documentation, such as proof of income or disability status. Once eligible, you must report any changes in income, ownership of property, address, or disability status that may affect the Homestead Exemption qualifications.”
For more information or to apply for the Homestead Exemption and/or Owner Occupancy Credit, contact the Cuyahoga County Fiscal Office at 216-443-7050. Check to see if the exemption or credit has been applied. Property tax information can be viewed on the County’s website at www.cuyahogacounty.us/fiscal-officer. Click on Cuyahoga County Properties, then insert either the parcel number, owner or address.

By GLORIA PLEVA KACIK
Contributing Writer