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Tax Increase Explanation

Your property taxes are calculated using three factors:

  1. the value of your property as determined by the County Fiscal Officer;
  2. the tax rate established in your community;
  3. tax reductions, credits and rollbacks established by Ohio law.


1. Property values
Your property was revalued by the County during the 2012 Property Value re-appraisal. Based on recent economic conditions, most properties in Cuyahoga County experienced a reduction in property value. Please be aware that a decrease in property value does not result in a comparable decrease in property taxes due to the HB 920 tax reduction factor (see below).

2. Tax Rates
Tax rates change when the voters within a community approve new levies. Levies that passed during 2012 which appear on your current tax bill are:

Tax Unit  Cost for $100,000 home   Tax Unit  Cost for $100,000 home 
 Bay Village Schools  $60.02    Garfield Heights School  $370.56
 Berea Schools  $119.43    Mayfield Schools  $180.68 
 Broadview Heights City  $30.62    Richmond Heights Schools  $162.31
 Chagrin Falls Schools  $241.93    Rocky River Schools  $150.06
 Cleveland Schools  $459.37    South Euclid/Lyndhurst Schools  $180.68
 Cuyahoga Heights Schools  $241.93    Strongsville Schools  $88.81
 Euclid Schools  $275.62      


3. Tax Reduction Factor
The HB 920 reduction factor, mandated by Ohio law, is designed to keep tax revenues stable when property values increase or decrease. The factor that prevented your taxes from dramatically increasing when property values were on the rise will now keep your taxes from significantly decreasing despite declining property values. This reduction factor will keep the revenue to our schools, cities, libraries, etc. at nearly the same level as originally approved by the voters. A portion of your tax rate is not affected by the tax reduction factor and will result in a slight decrease in your tax bill.

Other Property Tax Reductions

10% Rollback: Taxes on all residential and agricultural properties are reduced by 10%.Commercial properties are not eligible for this reduction.

2.5% Reduction: Owner-occupied properties are entitled to an additional 2.5% reduction in taxes. If you believe you are eligible but are not receiving this tax reduction, call 216-443-7089 for an application.

Homestead Exemption: If you are age 65 or older or totally & permanently disabled and own& reside in your own home you are eligible for the Homestead Exemption. This exemption will reduce your taxable property value. Call 216-443-7050 to request an application form. Filing deadline is the 1st Monday in June.