The appraisal department receives a total of approximately 20,000 building permits annually from all cities in Cuyahoga County. An appraiser determines if the change will effect the value of the property.

Properties are viewed for the tax year following the year construction began. Any value change will be reflected on that December tax bill.

The appraisal department handles approximately 7,000 property changes annually. They may include dividing and combining properties. These changes to land descriptions may increase or decrease the property value. Some changes have no effect.

Tax Abatement

There are three different types of tax abatement available. The first type is an Enterprise Zone.

Click here for further information on the different tax abatement programs.

The Appraisal Department also values agricultural land under the state Current Agricultural Use Value. This encompasses land devoted exclusively to agricultural use as defined in Ohio Revised Code sections 5713.31 to 5713.37 and 5715.01. Properties that qualify as C.A.U.V. are entitled to a reduction in property taxes based upon the soil type and agricultural activities.  Click here for Eligibility Requirements.

The valuation of forest lands is also the responsibility of the appraisal department. Land can be eligible for valuation reduction if the property contains a stand of trees, which the Chief of the Division of Forestry of the State of Ohio determines is suitable for classifications under sections 5713.22 to 5713.26 of the Ohio Revised Code.  Click here for Eligibility Requirements.