Lauren M. Johnson
Practice Areas
Education
- Capital University Law School, J.D., 2010, magna cum laude, Order of the Curia,
- Miami University, B.S., 2004
Bar & Court Admissions
Lauren is of counsel 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 real property tax valuation disputes and appeals. Lauren has represented clients across the country and in Ohio before numerous county boards of revision, the Ohio Board of Tax Appeals, Ohio Appellate Courts, and the Ohio Supreme Court. Lauren also assists clients in real estate transactions, including helping with preparing real estate tax provisions utilized in underwriting, drafting real estate tax provisions in sale and lease agreements, and pursuing the resulting real property tax cases.
Lauren has implemented innovative service offerings, process improvements and ways to better incorporate data into real property valuation. Lauren has worked to develop and improve Vorys’ proprietary software to track property assessments and manage active appeals across the country.
Her notable accomplishments include:
- Representing large national apartment owners before the Ohio Board of Tax Appeals, Ohio Appellate Courts and the Ohio Supreme Court.
- Obtaining significant property tax reductions for a national grocery store in Illinois, Indiana, Kentucky, Ohio and Michigan
- Managing the nationwide portfolio of a Fortune 500 company across the country and pursuing reductions across the country in real estate taxes in California, Kansas, North Carolina, Ohio, and Texas
Representing a large regional restaurant chain in a sale-lease back transaction and assisting in mitigating increases in real estate taxes across the portfolio.
Lauren received her J.D., magna cum laude, from Capital University Law School, where she was a member of the Order of the Curia. She received her B.S. from Miami University.
Professional and Community Activities
- Ohio State Bar Association, Taxation Law Committee, Property Tax Sub-Committee Co-Chair, 2012-present
- Commercial Real Estate Women (CREW) Columbus, Community Outreach Co-Chair, 2018-2019; Member, 2015-present; President, 2021
Honors & Awards
- Best Lawyers in America, Ones to Watch, Tax Law, 2021-2022
News
- 8/19/2021One hundred and sixteen lawyers from Vorys were recently selected by their peers for inclusion in the Best Lawyers in America® 2022 edition. In addition, 34 Vorys attorneys were named to the 2022 Best Lawyers in America “Ones to Watch” list.
- 8/20/2020One hundred and twelve lawyers from Vorys, Sater, Seymour and Pease LLP were recently selected by their peers for inclusion in the Best Lawyers in America® 2021 edition. In addition, 26 Vorys attorneys were named to the inaugural Best Lawyers in America “Ones to Watch” list.
- 12/9/2019Vorys is pleased to announce that 39 attorneys from the firm have been named 2020 Ohio Super Lawyers and Rising Stars.
Events
- 5/5/2022Vorys attorneys Nicolas Ray, Andrew DeBord, Lauren Johnson and Lindsay Spillman, co-hosted a webinar that provided an overview of Ohio House Bill 126 and what changes may affect property owners’ and leasing real property owners’ pending tax year 2021 and future filings for tax year 2022.
- 7/22/2021On July 22, Vorys associate Lauren Johnson participated as a panelist at the Appraisal Institute's Ohio Chapter Property Tax Seminar 2021.
- 2/16/2021On February 16, Vorys associate Lauren Johnson presented at the CREW Columbus Central Ohio Real Estate Tax Update.
- 11/30/2018Vorys associate Lauren Johnson spoke at the Ohio chapter of the Appraisal Institute's 41st Annual Economic Seminar on November 30, 2018 in Dublin, Ohio. Lauren took part in the tax attorney panel.
- 12/9/2016Vorys attorney Lauren Johnson was a speaker at the CLE presentation "Vexatious Litigators, Pro Se Litigants, and the Unauthorized Practice of Law" hosted by the Ohio Attorney General's Office on December 9, 2016.
- 7/13/2015Lauren Johnson was a speaker at the Ad Valorem Tax 101 Educational Conference hosted by the Ohio Oil and Gas Association on July 13, 2015.
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.
- 12/20/2021The Ohio Senate recently passed, by a 24-7 vote, Amended House Bill 126 (“HB 126”) that will significantly change the administration of Ohio’s real property tax system if it is also passed by the House and signed by the Governor. It is unusual for us to report on pending legislation, but given the significance of the changes and the fact that it is already impacting pending matters this unusual step is warranted.
- Fall 2021
- 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.
- 4/27/2021A 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.
- 2/9/2021The 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
- 3/24/2020The Vorys real property tax team is monitoring the COVID-19 pandemic’s effect on property tax filings and deadlines.
- Winter 2020This article outlines states/jurisdictions with upcoming real property tax appeal deadlines.
- Winter 2020
- 1/7/2020On December 17, 2019, Representatives Green and Skindell introduced a bill (H.B. 449) to apply the conveyance fee tax to transfers of a controlling interest in a pass-through entity that owns real estate.
- 11/5/2019
- 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.
- 8/23/2016The Ohio Tax Commissioner recently issued a memorandum to county auditors regarding significant changes to the taxation of oil and gas reserves starting in tax year 2016.
- 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.
- 9/16/2015The Ohio Board of Tax Appeals (BTA) recently decided what we believe is its first case concerning the allocation of property taxes from horizontal drilling. In the case, the BTA affirmed the Harrison County Board of Revision’s decision dismissing a complaint filed by a local taxing authority challenging the allocation of the tax revenue.
- 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.
- 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.