Analysis of Appeals of BTA Decisions
During 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. Read more.
Ohio Supreme Court Decisions
The Ohio Supreme Court decided numerous cases on real and personal property tax in 2015. These cases came from across the state and covered a wide variety of issues including: a board of education’s ability to have a BTA appeal transferred to the board’s regular docket when the property owner (taxpayer at issue) requests that it proceed under the BTA’s small claims docket; whether an auditor can assess personal property tax on property owned by the federal government being used by a private contractor on behalf of the government; the importance of appearing before the BTA; and whether board of revision have the authority to dismiss a valuation complaint for failure to prosecute based on the complainant's failure to attend the scheduled hearing of the board. Read more about each of these decisions.
Time to File Ohio 2015 Real Property Tax Complaints
The 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. In fact, for tax year 2015 only five of Ohio’s counties were required to conduct a reappraisal. There are 19 counties that updated value for the January 1, 2015 lien date. The value of real property with a valuation date of January 1, 2015 is the basis for the tax bills paid during calendar year 2016. Read more.
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.