In a significant development for Ohio commercial and industrial property owners, the Court of Appeals has issued a ruling affirming the property tax appeal process.
This recent decision is expected to have a substantial impact on how property tax disputes are handled, reducing unnecessary litigation and providing more certainty for businesses.
Key Takeaways
- New Law (House Bill 126): Limits the role of school boards in property tax appeals
- Court Decision: School boards can’t appeal to common pleas courts if they lose at the local level
- Impact: Reduces prolonged litigation for property owners after favorable local decisions
Background
House Bill 126, enacted in 2022, introduced new restrictions on the ability of school boards to participate in property tax appeals. Previously, school boards could appeal decisions from local boards of revision to higher authorities, such as the Board of Tax Appeals (BTA). However, the new legislation curtails this right, aiming to streamline the process and prevent protracted disputes.
The Court’s Ruling
The Ohio Court of Appeals recently upheld these legislative changes in Olentangy Local School Dist. Bd. of Edn. v. Delaware Cty. Bd. of Revision. The court found that the school board did not have the standing to appeal to the common pleas court after its initial appeal was dismissed. This ruling reinforces the restrictions set by House Bill 126 and ensures that school boards cannot bypass the new limitations by taking their cases to common pleas courts.
Property Tax Implications for Businesses
For Ohio businesses, this ruling is a welcome change. It means fewer legal hurdles and a more straightforward appeal process when contesting property tax assessments. Property owners can expect quicker resolutions and less risk of extended litigation following favorable decisions from local Boards of Revision.
Ohio Property Tax Expertise
To understand how this development might affect your business and get expert assistance, contact DMA’s Property Tax team for a consultation. We provide expert guidance on managing property tax obligations and optimizing tax positions for commercial and industrial properties across the US and Canada.
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