Hilary J. Houston
Practice Areas
Education
- Wake Forest University School of Law, J.D., 2003
- Ohio Northern University, B.S., with distinction, 2000
Bar & Court Admissions
Hilary is an associate in the Vorys Columbus office and a member of the tax and probate group. Her practice is focused on state and local taxes, with an emphasis on sales and use tax, the certification of exempt facilities, multi-state real property tax exemptions, Ohio Board of Revision complaints, multi-state real property tax valuation matters, and taxes that apply to the oil and gas industry. Hilary has represented clients before the Ohio Department of Taxation, the Ohio Board of Tax Appeals, the Ohio Supreme Court and various local Boards of Revision.
Hilary regularly presents sales and use tax topics to the Ohio Oil and Gas Association. She is also a frequent speaker on real property tax exemption topics.
Career Highlights
- Argued successfully at the Ohio Supreme Court on behalf of a state university to keep in place a real property tax exemption for university property.
- Defended a taxpayer in a $25 million sales/use tax assessment and brought matter to resolution without the need for trial or hearing.
- Assisted in the drafting of a statutory amendment and administrative rule clarifying the exploration and production sales/use tax exemption for the oil and gas industry.
- Represented permanent supportive housing providers before the Ohio Supreme Court defending their real property tax exempt status.
- Drafted a statutory amendment clarifying real property tax exemption for permanent supportive housing providers.
- Successfully reduced the real property tax value of a manufacturing facility by more than $27 million resulting in approximately $1 million in annual real property tax savings.
- Represented taxpayer in sales/use tax planning and compliance in connection with construction of an electric generating plant and worked with contractor to minimize overall tax and audit risk.
- Authored article in Taxation of Exempts, a Thomson Reuters journal: “Are 501(c)(3) Nonprofit Organizations Subject to Real Property Taxation?” https://www.vorys.com/publications-2871.html
Before joining Vorys, Hilary was an attorney with the Ohio Department of Taxation where she focused on real property tax exemptions, the certification of exempt facilities and personal property taxes.
Hilary received her J.D. from the Wake Forest University School of Law and her B.S.B.A. with distinction from Ohio Northern University.
Events
- 2/21/2020Vorys hosted its fifth annual Economic Development Incentives Conference on February 21, 2020.
- 2/24/2017Vorys hosted the 2017 Ohio Economic Development Incentives Conference on February 24, 2017 in Columbus, Ohio.
- 1/27/2011
- 1/28/2010
- 1/29/2009
Insights
- 4/8/2022Perhaps the most significant change in decades to Ohio real property tax valuation contests has been adopted by the Ohio General Assembly and was signed into law by Governor DeWine on April 21, 2022.
- 3/2022Covering real property taxation across the United States
- 3/2022Taxpayers seeking to contest real property tax values established by assessing jurisdictions across the country often have a short window of opportunity to contest their new valuation.
- 2/10/2022The State of Ohio requires counties to reappraise real property tax values every six years. In the interim, the counties are required to update values in the middle of that cycle.
- Fall 2021
- 7/26/2021As part of Ohio’s Budget Bill, H.B. 110, which Governor DeWine signed on July 1, 2021, owners of real property listed as exempt from real property taxation will be subject to new reporting requirements. The Budget Bill included an amendment to R.C. 5713.083 that now requires owners of property included on the list of exempt property to notify the county auditor where the property is located if the property ceases to qualify for real property tax exemption.
- 7/1/2021As a follow-up to the Vorys Tax Alert issued June 29, 2021, we now can confirm that Governor DeWine signed the legislation, which officially repeals the sales tax imposed by Ohio on employment services.
- 6/29/2021Taxpayers have searched for ways around the sales tax imposed by Ohio on employment services for nearly 30 years. The Ohio House and Senate voted to repeal the tax as part of the State’s Budget Bill, H.B. 110.
- 6/29/2021Taxpayers have searched for ways around the sales tax imposed by Ohio on employment services for nearly 30 years. The Ohio House and Senate voted to repeal the tax as part of the State’s Budget Bill, H.B. 110.
- Taxpayers seeking to contest real property tax values established by assessing jurisdictions across the country often have a short window of opportunity to contest their new valuation.
- 4/28/2021On April 27, 2021, Governor DeWine signed into law Sub. S.B. 57, which clarifies and affirms the long-standing real property tax exemption for permanent supportive housing in Ohio.
- 4/27/2021A significant real property tax savings opportunity is now available if you are an Ohio real property tax taxpayer who believes the value of your property has depreciated due to the impact of COVID-19 pandemic.
- 2/24/2021Vorys attorney Hilary Houston authored an article for the January/February 2021 issue of Taxation of Exempts, a Thomson Reuters journal about whether 501(c)(3) nonprofit organizations are subject to real property taxation.
- 2/9/2021The State of Ohio requires counties to reappraise real property tax values every six years. In the interim, the counties are required to update values in the middle of that cycle.
- Winter 2021
- 10/2020
- 5/29/2020On May 28, 2020, the Ohio Board of Tax Appeals (BTA) issued a decision in Columbus City Schools Dis. Bd. of Edn. v. McClain, et al. (May 28, 2020), BTA No. 2018-649 that reverses real property tax exemptions for permanent supportive housing facilities.
- 3/24/2020The Vorys real property tax team is monitoring the COVID-19 pandemic’s effect on property tax filings and deadlines.
- Winter 2020We welcomed in February more than 300 guests at Vorys’ fifth annual Economic Development Incentives Conference – again making it the nation’s largest conference focused solely on economic development incentives.
- Winter 2020This article outlines states/jurisdictions with upcoming real property tax appeal deadlines.
- Winter 2020
- 1/14/2020On January 7, 2020, the Ohio Board of Tax Appeals (BTA) issued a decision that arguably cuts against prior BTA and Ohio Supreme Court decisions regarding the “life care” requirements for real property tax exemptions for homes for the aged contained in Ohio Revised Code (R.C.) 5709.12.
- 11/5/2019
- 10/29/2019The Ohio Board of Tax Appeals (BTA) recently issued a decision that reverses 20 years of case precedent regarding the classification of voice and internet cable installed into commercial buildings.
- 7/17/2019Taxpayers seeking to contest the values established by the local assessor have a short time-to contest their new valuation. This time frame varies by state and by local jurisdiction and in many cases begins to run upon mailing of a new value notice.
- 7/17/2019Since the last edition of The Evaluator, there have been several notable decisions from courts and tax boards; and legislative developments in jurisdictions across the country.
- 4/10/2019Taxpayers seeking to contest the values established by the local assessor have a short time-to contest their new valuation.
- 4/10/2019Since the last edition of The Evaluator, there have been several notable legislative developments and decisions from courts and tax boards in jurisdictions across the country.
- 3/7/2019Property taxes are frequently the largest non-productive expense incurred by property owners, and proactive management of this expense may result in increased profitability.
- 2/12/2019Every six years the State of Ohio requires counties to reappraise real estate.
- 1/8/2019Every six years the State of Ohio requires counties to reappraise real estate.
- 1/8/2019Taxpayers seeking to contest real property tax values established by assessing jurisdictions across the country often have a short window of opportunity to contest their new valuation.
- 8/2018
- 8/2018Recently, there have been several notable decisions from courts and tax boards in jurisdictions across the country including Ohio, Illinois, Michigan, Colorado, Tennessee, Minnesota, Indiana and North Carolina. These decisions related to numerous real estate tax areas including exemptions and assessments.
- 5/2018Taxpayers seeking to contest the values established by the auditor or county assessor have a short time-to contest their new valuation.
- 5/2018Recently, there have been several notable decisions from courts and tax boards in jurisdictions across the country including Ohio, Indiana, California, Oregon, Minnesota, Wisconsin, Michigan and Arizona.
- 3/2018Taxpayers seeking to contest the values established by the auditor or county assessor have a short time-to contest their new valuation.
- 3/2018Property tax decisions of interest from around the country from January and February 2018.
- Winter 2018The State of Ohio requires counties to reappraise properties for tax purposes every six years and update those values in the middle of that cycle.
- Winter 2018
- Winter 2018The below legislation is currently pending or will be introduced soon.
- 8/29/2017Several central Ohio auditors have recently released updated property appraisals used to determine property taxes to be paid over the next three years.
- 7/11/2017On June 22, 2017, the Ohio Supreme Court issued a decision overturning over a decade of case law that consistently found that a recent arm’s length sale was the best evidence of value for real property tax purposes regardless of the circumstances surrounding the sale.
- 7/11/2017On June 22, 2017 the Ohio Supreme Court issued a decision overturning over a decade of case law that consistently found that a recent arm’s length sale was the best evidence of value for real property tax purposes regardless of the circumstances surrounding the sale.
- 5/23/2017The Hamilton County Auditor recently mailed letters to all property owners notifying them of the 2017 new tentative values for their properties.
- 6/23/2016The Ohio Board of Tax Appeals (BTA), on a remand from the Ohio Supreme Court, has held that the special purpose doctrine did not apply to a big box Lowe’s property.
- Winter 2016During 2015, the number of appeals to the Ohio Supreme Court from decisions of the Ohio Board of Tax Appeals (BTA) declined from historical highs in 2014, but are still significantly above appeals from prior years.
- Winter 2016The court reversed a Board of Tax Appeals (BTA) decision that denied a property tax exemption to a board of education that leased a 34-acre parcel of property to a farmer. The local board of education (BOE) acquired 154 acres to build a new high school.
- Winter 2016The State of Ohio requires counties to reappraise properties for tax purposes every six years and update those values in the middle of that cycle. This cycle is not evenly distributed between Ohio’s 88 counties.
- 11/3/2014Published in The Evaluator, this article details the number of appeals to the Ohio Supreme Court from decisions of the Ohio Board of Tax Appeals (BTA).
- 11/3/2014Published in The Evaluator, this article details several cases related to real property taxation.
- 11/3/2014Published in The Evaluator, this article details counties reappraising or updated tax valuations for 2014.
- 11/3/2014In the Fall 2014 edition of The Evaluator, read about appeals of BTA decisions, cases the Ohio Supreme Court decided related to real property taxation, as well as updates on counties reappraising or updated tax valuations for 2014.
- 2/15/2013Ohio Governor John Kasich's FY 2014-2015 biennial budget bill was introduced this week. Weighing 22 pounds in print, covering over 4,200 pages and containing almost 130,000 lines of text, the bill does not lack in length or ambition.
- 1/24/2013Published in The Evaluator, this article details why property owners should act now if they wish to challenge their Ohio 2012 tax valuations.
- 1/24/2013This article, published in The Evaluator, explains tax reforms endorsed by the OSBA Council of Delegates. These reforms are focused on efforts to both improve the efficiency of the BTA while also addressing several areas of concern with the operation of the BTA.
- 1/24/2013This article, originally published in The Evaluator, details recent decisions made by the Supreme Court of Ohio as well as in the state legislature.
- 1/24/2013This article, originally published in The Evaluator, details recent decisions of the Ohio Board of Tax Appeals.
- 1/24/2013
- 10/26/2012The state of Ohio requires county auditors to reappraise properties every six years and update those values in the middle of that cycle. The auditors for several Ohio counties listed below are currently finalizing property values to meet this obligation.
- 10/16/2012This summer the Ohio legislature passed significant changes to real property taxation that will impact all property owners. These changes include clarifying how a property is to be valued for real property tax purposes, changing how a recent sale should impact the value of property for taxation purposes, as well as other changes that will impact the filing of complaints at local Boards of Revision.
- 10/16/2012During the past quarter, the Ohio Supreme Court issued several decisions regarding real property taxation.
- 10/16/2012This article, originally published in The Evaluator, details recent decisions by the Ohio Board of Tax Appeals and Appellate Courts.
- 10/16/2012In this quarterly publication, our attorneys will research and write articles that are insightful, interesting and helpful to you. If something is on the horizon that you should know, we'll tell you how it affects you and what you should do to prepare.