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Ohio House Bill Limits Rights of Political Subdivisions Regarding Property Tax Valuation Complaints

On July 21, 2022, 2022 Am.Sub.H.B. No. 126 took effect, which limits a political subdivision from filing a property tax valuation complaint against property it does not own unless the property was sold within a certain timeframe and the sale price was at least 10% and $500,000 more than the auditor’s current valuation. So, for example, if a school board wishes to challenge the value of a property for tax year 2022, it may only do so if it was sold in 2021 or earlier, it has not been sold since, and the auditor’s valuation for the property for tax year 2022 is both 10% and $500,000 less than the sale price. (R.C. 5715.19(A)(6)(a) and R.C. 5715.19(J)).

The bill also requires that, before filing any property tax complaint, the legislative authority of the political subdivision passes a resolution at a public meeting that authorizes the filing. The bill removes a requirement that school boards receive notice from a county board of revision (BOR) when certain property tax complaints are filed. Other provisions require a BOR to dismiss an original complaint filed by a political subdivision within one year if no decision is rendered and prohibits a political subdivision from appealing a BOR decision.

To read this bill, click here.

To read the Final Bill Analysis, click here.

Authors: Matthew John Markling and the McGown & Markling Team.

Note: This blog entry does not constitute – nor does it contain – legal advice. Legal jurisprudence is like the always-changing Midwestern weather. As a result, this single blog entry cannot substitute for consultation with a McGown & Markling attorney. If legal advice is needed with respect to a specific factual situation, please feel free to contact a McGown & Markling attorney.


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