UPDATED december 2021
Ohio Senate Passes House Bill 126
Revised Code 5715.19 regulates who may file a complaint against the valuation of real estate in Ohio. On December 15, 2021, the Ohio Senate passed House Bill No. 126 (HB 126), which proposes to change 5715.19 in several significant ways.
Ohio is currently one of very few states that permits its local school boards and political subdivisions (board of county commissioners, board of trustees, mayors, etc.) to file complaints challenging the value of real estate in their respective areas of jurisdiction. After property owners, school boards file the overwhelming majority of valuation complaints in Ohio. If adopted as law, HB 126 will:
- prohibit any person or political subdivision from filing a property tax complaint with respect to property that the person or political subdivision does not own, effectively eliminating the right of school boards to file a property tax valuation complaint;
- allow a school board to file a counter-complaint only if the school board first adopts a formal resolution authorizing the counter-complaint;
- prohibit a school board that has filed a counter-complaint from appealing the decision of a board of revision; and,
- prohibit parties from agreeing to settlements that involve payments directly to the school board, which are generally in exchange for complaint/appeal dismissals, and in lieu of increased valuations.
If signed into law by the Governor, these changes will reshape the practice of real property tax litigation for attorneys representing both school boards and taxpayers alike. It is anticipated that the bill will be put to a concurrence vote in the Ohio House of Representatives early in the first quarter of 2022 and, if passed, will be put in front of the Governor shortly thereafter. Our firm anticipates having much more on the subject in its First Quarter 2022 APT submission.
Ohio Tax Year 2021 Property Tax Assessment Review Period Approaching
Ohio counties are currently in the process of certifying property values and will begin mailing out property tax bills for tax year 2021 (pay 2022) soon. The window to formally challenge these values is open from January 3 through March 31, 2022. Early analysis by a professional familiar with local assessors, opposing counsel, and relevant assessment law will optimize your chances of obtaining appropriate relief.
Siegel Jennings Co. L.P.A.
American Property Tax Counsel (APTC)