The County Fiscal Officer is responsible under Ohio law for the valuation of all real estate within their respective county. Property revaluations occur in two cycles, the sexennial reappraisal (conducted every six years) and the triennial update (performed every three years between reappraisals). The key difference between these two reevaluation cycles is the scope and methodology. Although both use an analysis of recent comparable sales to determine property values on a parcel-by-parcel basis, the sexennial reappraisal requires all properties to be personally viewed.
Cuyahoga County’s 2024 sexennial reappraisals were released a few months ago and Proposed Value Notices were sent to property owners. It is being reported that property values increased by an average of 32% countywide. Proposed Value Notices provide a “Market Value” and an “Assessed Value.”
Property owners are entitled to challenge their property tax valuations through the formal appeal process with the Cuyahoga County Board of Revisions. Tax Evaluation Complaints for the 2024 sexennial reappraisals will only be accepted between January 1, 2025 and March 31, 2025.
To successfully challenge an increased property valuation, owners must provide evidence showing the reevaluation is incorrect. This could include a recent sale below the appraised value or proof of damage or destruction that impacts the property’s value. Otherwise, obtaining a professional appraisal of the property may be necessary to successfully challenge the reevaluation. Additional information can be found on the county’s website.
Mansour Gavin’s Real Estate attorneys are ready to assist with all your real estate needs. If you have any questions or need further clarification on this or other real estate matters, don’t hesitate to contact us.
Mansour Gavin LPA is pleased to announce that Kathryn (Katie) Weber has been elected as a shareholder with the firm, effective January 1, 2025. Since joining Mansour Gavin, Katie has demonstrated exceptional knowledge and dedication in real estate and land use law, excelling in both transactions and litigation matters. Her experience encompasses commercial and residential leasing, property acquisitions and sales, landlord-tenant disputes, entitlements, development projects, and eminent domain litigation.
In addition to her real estate practice, Katie serves as an Assistant Law Director for Mayfield Village, providing legal guidance on zoning code revisions, development agreements, moratoriums, and legislation. Her combined experience in municipal law and real estate development projects equips her to offer clients a unique perspective and innovative solutions to complex challenges.
Katie is an active member of the legal community, serving on the Gender Equity in the Legal Industry (GELI) Committee and the Mansour Gavin Diversity and Inclusion Committee. Her commitment to professional development and advocacy is further demonstrated by her recognition in 2025 Best Lawyers: Ones to Watch® in America.
“Katie’s promotion to shareholder is a testament to her exceptional talent, work ethic, and leadership,” said Tony Coyne, President of Mansour Gavin LPA. “Her knowledge of real estate and land use law, combined with her dedication to our clients and the legal community, makes her an invaluable asset to the firm. We look forward to her continued leadership in shaping our future.”
Katie earned her Juris Doctor from Cleveland-Marshall College of Law at Cleveland State University and graduated cum laude with a Bachelor of Fine Arts from Ohio University.
We recently informed you that the nationwide injunction blocking enforcement of the Corporate Transparency Act (CTA) had been lifted. However, following that alert, the Fifth Circuit Court of Appeals issued an order in Texas Top Cop Shop, Inc. et al. v. Garland, vacating the stay of the preliminary injunction.
On December 27, FinCEN issued an Alert indicating that reporting companies are currently not required to file beneficial ownership information with FinCEN and will not face liability for failing to do so while the order remains in effect. Companies may, however, continue to voluntarily submit beneficial ownership reports.
We will continue to monitor this evolving situation and provide updates as necessary. If you have questions about how this may impact your compliance obligations, please don’t hesitate to contact us.
On December 23, 2024, the U.S Court of Appeals for the Fifth Circuit reinstated enforcement of the Corporate Transparency Act (CTA), lifting the injunction issued by a U.S. district court in Texas on December 3, 2024, in Texas Top Cop Shop, Inc. et al. v. Garland.
The appellate court found that the U.S. Department of Justice demonstrated the constitutionality of the CTA, allowing enforcement to resume while the case proceeds in the district court. Although the court of appeals’ decision does not represent a final ruling on the merits of the challenges to the CTA, the injunction that had previously halted its enforcement has been lifted. FinCEN has extended the deadlines for reporting companies to file Beneficial Ownership Information Reports (BOIR) as follows:
For assistance with BOIR filings or compliance questions, please contact our Business Services Group.
On December 3, 2024, the United States District Court for the Eastern District of Texas issued a preliminary injunction in Texas Top Cop Shop, Inc. et al. v. Garland, halting FinCEN’s enforcement of the Corporate Transparency Act (CTA) and its requirement for non-exempt entities to file Beneficial Ownership Interest Reports (BOIRs) by certain deadlines.
The CTA was found unconstitutional in a March 2024 ruling by a federal court in Alabama in National Small Business United v. Yellen, but the decision only applied to the specific plaintiffs that brought the lawsuit. The Texas court’s decision in Texas Top Cop Shop, Inc., applies nationally, explicitly enjoining the CTA’s enforcement, suspending its reporting requirements, and staying compliance deadlines for all reporting companies. [A copy of the Court’s opinion can be found here.]
The U.S. government has indicated it will appeal the Texas decision, as it did in the Alabama case, leaving the final outcome uncertain. However, based on the Texas decision, reporting companies need not take further action on the CTA and BOIRs until the injunction is modified or the stay is lifted through the appeal process.
If you have any questions about this update or how it may impact your compliance obligations, please contact Mansour Gavin’s Corporate and Business Services Group.
Mansour Gavin LPA is proud to announce its recognition in the 2025 edition of Best Law Firms®, a distinguished honor that underscores our commitment to legal excellence. Ranked regionally in eight practice areas, this accolade reflects our dedication to delivering exceptional legal services and upholding the highest standards in the profession.
“Recognition by Best Law Firms is a testament to our team’s consistent hard work, dedication, and the strong relationships we build with our clients,” said Tony Coyne, President of Mansour Gavin. “We are honored to be acknowledged alongside the most respected firms in the industry.”
Inclusion in the Best Law Firms list highlights professional excellence, supported by peer and client reviews that affirm our credibility and the trust we have earned. To be eligible, a law firm must have at least one attorney recognized in the 2025 edition of The Best Lawyers in America®. In August, we announced that 12 of our lawyers were included in the 2025 edition of The Best Lawyers in America® and 3 were recognized as 2025 Best Lawyers: Ones to Watch® in America.
Ranked firms are recognized in three tiers, both nationally and regionally, based on the scope of their practice and geographic influence. The 2025 edition of Best Law Firms features 75 national practice areas and 127 metropolitan practice areas, determined through a comprehensive evaluation process combining peer and client insights, backed by proprietary research technology.
Receiving this ranking affirms Mansour Gavin’s reputation for integrity, depth of legal skill, and unwavering commitment to excellence.
Mansour Gavin LPA received the following rankings by 2025 Best Law Firms:
Regional Tier 1
Cleveland
-Commercial Litigation
-Corporate Law
-Land Use and Zoning Law
-Litigation – Labor and Employment
-Real Estate Law
Regional Tier 2
Cleveland
-Eminent Domain and Condemnation Law
-Trusts and Estates
Regional Tier 3
Cleveland
-Litigation – Trusts and Estates
Best Law Firms®, ranked by Best Lawyers® and respected for over 14 years, is the most credible ranking of exceptional law firms globally. It is rooted in a rigorous, peer-to-peer, industry-driven evaluation. A ranking from Best Law Firms signifies a high-quality practice and a breadth of legal expertise. Ranked firms, presented in three tiers, are recognized on a national and metropolitan scale, providing legal professionals with an elevated stature from the Best Law Firms recognition. For more information, visit www.bestlawfirms.com.
Mansour Gavin LPA, founded in 1954, is a well-established law firm with offices in Cleveland and Independence, Ohio, providing a wide array of legal services to individuals and successful corporations, both privately held and publicly traded.
Mansour Gavin is pleased to welcome Tyler Berry to the firm! Tyler focuses his practice on real estate law, business transactions, and litigation, including general commercial litigation. As part of Mansour Gavin’s real estate group, he brings extensive experience in business and real estate transactional drafting, eviction defense, and commercial lease negotiation and drafting.
Tyler earned his J.D. from Cleveland-Marshall College of Law and holds a Master’s degree in Urban Planning and Design from Cleveland State University. He has dual Bachelor’s degrees in Political Science and Sustainability from Miami University.
Mansour Gavin LPA, founded in 1954, is a well-established law firm with offices in Cleveland and Independence, Ohio, providing a wide array of legal services to individuals and successful corporations, both privately held and publicly traded.
Mansour Gavin LPA has been recognized in the 2024 edition of Best Law Firms®, ranked by Best Lawyers®, regionally in five practice areas. Firms included in the 2024 Best Law Firms® list are recognized for professional excellence with persistently impressive ratings from clients and peers.
To be considered for this achievement, at least one lawyer in the firm must be recognized in the 2024 edition of The Best Lawyers in America®. In August, we announced that 13 Mansour Gavin lawyers were recognized in the 2024 edition of The Best Lawyers in America® and 2 were included in Best Lawyers: Ones to Watch.
“Inclusion in Best Law Firms® is a great honor achieved through commitment, dedication to our clients, and gaining the respect of our fellow law firms” said Tony Coyne, Mansour Gavin’s President and Managing Partner.
Mansour Gavin LPA received the following rankings from Best Law Firms®:
About Best Law Firms®
Best Law Firms® is the most credible rankings of exceptional law firms, rooted in a rigorous, peer-to-peer, industry-driven evaluation. Achieving a tiered ranking in Best Law Firms signals a unique combination of quality law practice and breadth of legal expertise. Ranked firms, presented in three tiers, are recognized on a national and metro-based scale. The research methodology includes the collection of client and lawyer evaluations, peer review from leading attorneys in their field, and review of additional information provided by law firms as part of the formal submission process.
Mansour Gavin LPA is an established law firm founded in 1954 with offices in Cleveland and Independence, Ohio. The firm provides a wide range of legal services to individuals and many successful privately held and publicly traded corporations.
It is with a heavy heart that we announce the passing of our friend and colleague, Dennis R. Wilcox. Dennis earned his Bachelor of Arts degree, cum laude, from The Ohio State University in 1974 and remained a proud Buckeye and active alumnus throughout the course of his life. In 1977, Dennis graduated from the Case Western Reserve University School of Law, where he was awarded the Order of the Coif.
After graduating law school, Dennis embarked on a long and illustrious career in the legal profession, practicing primarily in the areas of public finance, governmental law, bankruptcy and creditors’ rights, securities and real estate transactions, and commercial litigation. Over the course of his over 40-year career, he served as outside legal counsel to the Cleveland-Cuyahoga County Port Authority, Gateway Economic Development Corporation of Greater Cleveland, and the Blanchard Valley Port Authority. In the public finance sector, Dennis acted as bond, underwriter’s, or issuer’s counsel in over $10 billion in financings. The impact of his work can be seen throughout Northeast Ohio, including such iconic facilities as the Rock and Roll Hall of Fame and Museum, the Gateway Sports Complex including Progressive Field and the Rocket Mortgage FieldHouse, the Cleveland Browns Stadium, The 9 Hotel, and the Flats East Bank development projects.
Dennis’ devotion to his clients was only exceeded by his devotion to his wife Shelley and his two children, that he raised in his adopted home of Cleveland Heights, where he served as a member of City Council for 15 years including acting as President of Council and Mayor. His commitment to community was further demonstrated by his active participation in the Democratic Party, including sitting on the Cuyahoga County Democratic Party Executive Committee.
Dennis’ wise counsel will be missed throughout the Northeast Ohio legal community. What we will miss the most, however, is the friendship and mentorship he provided to anyone fortunate enough to know him. On behalf of the firm and all those who knew Dennis, we thank him for his unparalleled devotion to making the world a better place, whether for his clients, his community, or his friends and family. Dennis’ legacy will live on through those he knew and loved over the years.
Mansour Gavin LPA has been awarded a 2022 Top Workplaces honor by cleveland.com and The Plain Dealer Top Workplaces. The list is based solely on employee feedback gathered through a third-party survey administered by employee engagement technology partner Energage, LLC. The anonymous survey uniquely measures 15 culture drivers that are critical to the success of any organization including alignment, execution, and connection, just to name a few.
“Companies need to authentically represent their brand to job-seekers,” said Eric Rubino, Energage CEO. “The employee experience needs to be on the mission-critical list. Leaders who embrace a people-first culture will benefit greatly. By giving employees a voice and showcasing your authentic culture through employer branding, organizations can attract those job seekers who complement their culture. Culture drives performance.”
ABOUT
Mansour Gavin LPA provides superior legal services and client-focused solutions for a broad range of clients in the areas of civil litigation, real estate and land use, labor and employment, estate planning and probate, intellectual property, environmental, and corporate and business law.
Through a collaborative team approach, we seek practical, value-added solutions for complex and routine legal and business issues for our clients of all sizes, including many successful privately held and publicly traded corporations.