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Budget Commission Department
The Cuyahoga County Budget Commission is composed of two elected officials; the County Fiscal Officer, County Prosecutor
, and County Executive
. The County Fiscal Officer serves as the Secretary to the Commission and employs a staff to execute the statutory functions of the Budget Commission. The primary functions are:
- Auditing annual tax budgets of 105 taxing authorities in Cuyahoga County.
- Determining annual property tax rates for each taxing authority.
- Issuing Official Amended Certificate of Estimated Resources to each taxing authority; this document is a statement of all estimated revenues and is used as a budgetary tool to review spending.
- Distributing all property tax revenues collected to 38 cities, 19 villages, 2 townships, 33 school districts, 9 library systems, and 4 county taxing authorities (County Executive, Port Authority, Tri-C, and Metro Park system). Over 2.4 billion dollars of tax revenues are distributed annually.
The Budget Commission staff has a direct working relationship with the fiscal officers, school treasurers and public officials in Cuyahoga County. Many calls are answered daily from the general public regarding property taxation.
How are my property taxes determined?
Your annual property tax bill is determined by the taxable value of your property multiplied by the tax rate levied by Cuyahoga County, your city, your school district and your library district.
Am I taxed at 100% of the market value of my home?
Your annual property tax bill is determined by the taxable value of your property multiplied by the tax rate levied by Cuyahoga County, your city, your school district and your library district. Your taxable value is 35% of market value for real property.
Why do my property taxes keep going up?
There are two factors that can cause your annual tax bill to increase: An "additional" or "replacement" levy passed within your community in the last year for county, city, school, or library purposes. An increase in your home's value during a triennial update (every three years), a reappraisal (every six years), or new construction on a home may increase your taxes.
Where do my property taxes go?
Your taxes support your city, school, library, and county. Approximately 60% of your tax bill is distributed to your school system.
House Bill 920 is a property tax reform measure passed by the State legislature in 1976. The purpose of HB 920 is to keep inflation from increasing property taxes on voted levies. HB 920 reduces tax rates to a level that will generate only the amount of money originally approved by the voters.
What is a mill?
A mill is $1.00 for every $1,000 of assessed valuation.
Who makes up the property tax base in my community?
There are three classes of taxpayers within each taxing district. They are: Residential/Agricultural; Commercial/Industrial; Public Utility/Tangible Personal Property.
Are all taxpayers assessed at the same rate of taxation?
No. Public Utilities/Tangible Personal Property taxpayers are taxed at the full voted rate in their community. Residential/Agricultural and Commercial/Industrial taxpayers are taxed at the "effective" rate for their respective classes.
What are the differences between a renewal, replacement, and additional levy?
A renewal levy simply renews the tax for an extended period of time with no additional impact on taxes. A replacement levy replaces the current "effective" tax rate back to the original voted rate of the levy thus causing an increase in taxes. An additional levy increases taxes by the total amount of mills proposed.