DTE FORM 1 (Revised 4/96) BOR NO - Cuyahoga County Board of ... - bor cuyahogacounty 2025

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Initially, the net operating income (NOI) of a property is calculated, and then the propertys NOI is divided by its cap rate to arrive at a property value estimate. Note that there is much overlap between the sales comparison approach and the income approach.
Debit cards are a flat fee of $2.95 and credit cards are 2.3% with a minimum charge of $1.50. Pay by Phone. Call 1-877-738-1212 to pay by debit/credit card or e-check. Pay in Person. Visit us in person to make payment to a Cashier or via our self-service kiosk. Pay by Mail. Pay by Drop Box. Other Ways to Pay.
Filing with the Board of Tax Appeals All BOR decisions can be appealed through the Board of Tax Appeals (BTA) free of charge. You can electronically at or hard copy file with a DTE Form 4. To file online, you will need to create an account with a user name and password.
Fair market value is the amount a buyer and seller would be willing to agree to in an arms length transaction on the open market. The Auditor uses fair market value to determine a propertys assessed value, which in Ohio amounts to 35% of the fair market value.
Property values are updated based on: Market estimate. Neighborhood sales and new construction. Proposed values per square foot.
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Property taxes are calculated based on the value of your property and the tax rate within your community. Your 2021 property value was used to calculate your current tax bill. Most tax increases are due to levies approved by the voters in your community at elections held in 2021.
The annual interest rate for delinquent real estate taxes is 12%, per written order of the Treasurer as certified by the Ohio Tax Commissioner. Failure to pay property taxes will lead to tax foreclosure and the loss of property.
Reappraisal. Ohio law requires a reappraisal every six years. There was a Sexennial Reappraisal in 2024.