Understanding your property tax bill
As codified through Aug 20, 2020; verify current rules with the City at garfieldhts.org. This is general information, not legal advice.
Your Cuyahoga County property tax bill starts from the county's estimate of your home's market value.
Market value → assessed value
Ohio taxes 35% of market value. A home the county values at $120,000 has an assessed value of $42,000.
Mills and the effective rate
Tax rates are expressed in mills: one mill is $1 of tax for every $1,000 of assessed value. Voted levies are cut back by state "reduction factors" so taxes don't rise automatically with values; the rate that is actually charged is the effective rate. Garfield Heights residential effective rates in the county's data run roughly 85–115 mills depending on the taxing district.
Example: $42,000 assessed × 100 mills ÷ 1,000 = $4,200 a year, before credits.
Homestead and other reductions
The homestead exemption is a state program that reduces taxes for qualifying seniors, disabled homeowners and surviving spouses who live in the home. Owner-occupied homes also receive a rollback credit. Apply for homestead through the Cuyahoga County Fiscal Officer.
Think the value is wrong?
You can file a complaint with the Cuyahoga County Board of Revision. The filing window is typically January 1 through March 31 for the prior tax year. Recent comparable sales are the most persuasive evidence — our Property Snapshot Report lists up to 10.
Quick answers
What is assessed value?
In Ohio, taxes are charged on 35% of the county's market value. That 35% figure is the assessed value.
What is an effective tax rate?
The effective rate is the millage actually charged after state reduction factors. One mill is $1 of tax per $1,000 of assessed value.
How do I challenge my home's value?
File a complaint with the Cuyahoga County Board of Revision during the annual filing window.