The Evaluator - Ohio Courts Issue Several Significant Property Tax Decisions

This article appeared in the June 2026 edition of The Evaluator.

In April, Ohio’s Tenth District Court of Appeals found unconstitutional restrictions imposed on non-property owners seeking to increase property tax valuations.  In striking down these restrictions, the Court reversed dismissals by the Franklin County Board of Revision and the Ohio Board of Tax Appeals.  The Court’s decision conflicts with the Fifth District Court of Appeals decision from August 2025, finding that the restrictions did not violate the Ohio Constitution.  More information about this decision is available in this Client Alert.

A month later, the Ohio Supreme Court issued a decision barring boards of education from appealing Board of Revision (BOR) decisions.  Specifically, the Court held that boards of education are prohibited from using R.C. 2506.01 appeals to the courts of common pleas as an alternate means to appeal a BOR decision, giving property owners certainty on the issue.  The Court affirmed the decisions of the Fifth District Court of Appeals, which was consistent with recent rulings in the Third, Eighth and Ninth District Courts of Appeal.  The Court made clear that only property owners may appeal a board of revision decision to common pleas court.  Read more about the Court’s decision in this Client Alert.