Lindsay Doss Spillman
Practice Areas
Industries
Education
- Case Western Reserve University School of Law, J.D., 2010, cum laude
Case Western Reserve Law Review, Senior Editor, 2009-2010 - Denison University, B.A., 2007, cum laude
Bar & Court Admissions
Lindsay is an attorney in the Vorys Cleveland office, a member of the tax group and a member of the firm’s national real property taxation group. The Vorys real property tax team supports clients ranging from single-state engagements to nationwide portfolio management involving hundreds of locations.
Lindsay’s practice is focused on real property tax valuation disputes and appeals, and she assists clients in managing and contesting real property tax assessments in Ohio and across the country. She has reviewed, evaluated and contested assessments in more than 20 states. In Ohio, Lindsay has significant experience before the Boards of Revision, including those in northeast Ohio, and at the Ohio Board of Tax Appeals.
Notable experience includes:
Managing a portfolio of more than 400 properties across the country, including, evaluating, property tax assessments and contesting assessments;
Serving as second chair in a tax exemption matter for a university before the Ohio Board of Tax Appeals;
- Serving as second chair in a seven day bench trial for a real property tax assessment appeal for a department store in Virginia;
- Providing advice regarding real property tax issues for real estate acquisitions, including assisting a publicly traded company with real property tax issues related to its global headquarters project in downtown Cleveland.
Prior to joining the tax group, Lindsay was a member of the firm’s litigation group. She has significant commercial litigation experience including motion practice, managing discovery, and preparing witnesses in state and federal courts.
Lindsay received her J.D. cum laude from Case Western Reserve University School of Law, where she was a member of the Order of the Coif. She received her B.A. cum laude from Denison University.
Professional and Community Activities
- Front Steps Housing and Services, Board Member, 2016-Present; Associates Board Member, 2013-2016; Vice President of Board of Directors - President
- Cleveland Office representative, Vorys Women’s Network Council 2017-2021
- NAIOP Northern Ohio - Member
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.
- 8/4/2021Vorys attorneys Nicholas Ray, Steven Smiseck, Megan Knox and Lindsay Spillman hosted a webinar which covered preparations for the special filing period of Ohio’s COVID-19 real property tax valuation relief.
- 10/26/2017The Vorys Consumer Financial Services Summit was held on October 26, 2017, in Vorys' Cincinnati office.
- 6/15/2017Several Vorys attorneys were speakers at the 2017 Consumer Financial Services Summit on June 15, 2017.
- 12/9/2016Vorys attorneys Tim Cole, Phil Downey Heather Lutz, Emily Pan, Lindsay Spillman and Beth Weinewuth were speakers at a Trust and Estate Litigation presentation hosted by the Mahoning County Bar Association on December 9, 2016.
- 5/4/2016Vorys and Grant Thornton hosted the 2016 Cleveland Privacy Summit on May 4.
- 2/25/2016Several Vorys attorneys were speakers at the Vorys Consumer Financial Services Summit on February 25, 2016 in Cincinnati, Ohio.
- 10/28/2015Vorys presented a Consumer Financial Services Summit on October 28, 2015 in Cleveland, Ohio.
Insights
- 4/11/2022
- 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
- 11/20/2020
- 10/2020
- 8/19/2020
- 3/24/2020The Vorys real property tax team is monitoring the COVID-19 pandemic’s effect on property tax filings and deadlines.
- 3/3/2020
- Winter 2020This article outlines states/jurisdictions with upcoming real property tax appeal deadlines.
- Winter 2020
- 12/13/2019
- 11/5/2019
- 7/31/2019In the Summer 2019 edition of Development Incentives Quarterly, read about the provisions that impact state law governing economic development incentives in Ohio's Budget Bill and the changes coming to Ohio's Job Retention Tax Credit.
- 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.
- 7/3/2018In the Summer 2018 edition of Development Incentives Quarterly, read our Top 10 most interesting facts about the Foxconn deal, read a recap of the Ohio Supreme Court decision on what takes priority – a TIF exemption or another exemption, and seven interesting things to know about the City of Columbus' proposed incentives policy.
- 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.
- Spring 2018Vorys third annual Economic Development Incentives Conference – hosted in February – welcomed more than 160 guests from several states across the country.
- 3/23/2018In the Spring 2018 edition of Development Incentives Quarterly, read a Q&A with Chris Chung, CEO of North Carolina’s Economic Development Partnership; learn about strategies for successfully obtaining New Market Tax Credit financing; and see a recap of Vorys’ 2018 Economic Development Incentives Conference.
- 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.
- 6/12/2017Today, in a unanimous decision delivered by Justice Gorsuch, the U.S. Supreme Court ruled that companies that purchase and collect defaulted debts for their own accounts are not “debt collectors” subject to the Fair Debt Collection Practices Act (FDCPA or the act).
- 5/23/2017The Hamilton County Auditor recently mailed letters to all property owners notifying them of the 2017 new tentative values for their properties.
- 12/19/2016Last week, Governor Kasich signed into law Senate Bill 232, which makes changes to Ohio’s statutes on intestacy, wills, and trusts.
- 7/11/2016The Ohio Supreme Court has issued a ruling further clarifying the issue of standing that has dogged lenders throughout the recent mortgage foreclosure crisis.
- 5/16/2016In a highly-anticipated opinion, this morning the U.S. Supreme Court overturned the Ninth Circuit Court of Appeals’ decision in Spokeo, Inc. v. Robins.
- 5/6/2016The Consumer Financial Protection Bureau (CFPB) yesterday released a widely anticipated proposed rule that would: (1) prohibit class action waivers in pre-dispute arbitration agreements, and (2) require a provider to submit records from individual arbitrations to the CFPB.