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Fall 2014
 

Appeals of BTA Decisions Skyrocket

During 2014, the numbers of appeals to the Ohio Supreme Court from decisions of the Ohio Board of Tax Appeals (BTA) are on pace to almost triple the number of appeals in 2013, which itself was the largest number of appeals in recent history. Read more.

Ohio Supreme Court Decides Several Significant Cases Related to Real Property Taxation

With the significant increase in appeals from the BTA, the Ohio Supreme Court has been extremely busy in the area of real property taxation.  It is important to note, however, that all of the cases discussed in this article were filed with the Court in either 2013 or 2012.  None of these decisions reflect the significant increase in 2014 appeals.  2015 promises to be a very active year for the Court in the area of real property taxation.

To summarize the trends we have observed, the Court has been increasingly willing to critically evaluate factual determinations made by the BTA and not only reverse those determinations, but take the next steps and make factual findings rather than remanding the matter to the BTA for such determinations to be made.  Additionally, it has been clear that the Court believes that there is an affirmative burden on boards of education appealing decisions of boards of revision to establish a value for the property rather than trying to rely upon an original valuation by the auditor that has already been rejected by the board of revision, of which the auditor is a member. Read more.

41 of Ohio’s 88 Counties are Reappraising or Updating Tax Valuations for 2014

The State of Ohio requires counties to
reappraise properties for tax purposes every six years and up-date those values
in the middle of that cycle.  This cycle is not evenly distributed between
Ohio’s 88 counties.  In fact, 41 of Ohio’s 88 counties were required to
perform this mandated reappraisal or update of the January 1, 2014 tax
valuations.  The 2014 lien date value is the basis for the tax bills paid
during 2015. Read more.

About Us

Our lawyers have significant experience in all aspects of state and local taxation. As a firm founded in Ohio, we are especially active in Ohio state local tax matters and have more Ohio-based state and local tax professionals that any other law firm in the state. Please click on the following links for more information on our state and local tax practice and specifically our real property tax practice.


 

Contacts

Anthony L. Ehler
614.464.8282
tlehler@vorys.com

Hilary J. Houston
614.464.4968
hjhouston@vorys.com

Lauren M. Johnson
614.464.5418
lmjohnson@vorys.com

Nicholas M.J. Ray
614.464.5640
nmray@vorys.com

Steven L. Smiseck
614.464.5438
slsmiseck@vorys.com

Scott J. Ziance
614.464.8287
sjziance@vorys.com


 

 

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This alert is for general information purposes and should not be regarded as legal advice. As always, please let us know if you want more information or have questions about how these developments apply to your situation.