Signed by Governor Mike DeWine

Vote Smart's Synopsis:

Vote to pass a bill that amends the process for local government to challenge property value evaluations.

Highlights:

• Requires a complaint against any of the following determinations for the current tax year to be filed with the county auditor on or before the thirty-first day of March of the ensuing tax year or the date of closing of the collection for the first half of real and public utility property taxes for the current tax year, whichever is later (Sec. 1-1):

• Any classification made under section 5713.041 of the Revised Code;

• Any determination made under section 5713.32 or 5713.35 of the Revised Code;

• Any recoupment charge levied under section 5713.35 of the Revised Code;

• The determination of the total valuation or assessment of any parcel that appears on the tax list, except parcels assessed by the tax commissioner according to section 5727.06 of the Revised Code;

• The determination of the total valuation of any parcel that appears on the agricultural land tax list, except parcels assessed by the tax commissioner according to section 5727.06 of the Revised Code;

• Any determination made under division (A) of section 319.302 of the Revised Code.

• Specifies if a county board of revision, the board of tax appeals, or any court dismisses a complaint for the reason that the act of filing the complaint was the unauthorized practice of law or the person filing the complaint was engaged in the unauthorized practice of law, the party affected by a decrease in valuation or the party's agent, or the person owning taxable real property in the county or a taxing district with territory in the county, may refile the complaint (Sec. 1-3).

• Prohibits a board of county commissioners, a board of township trustees, the board of education of a school district, or the mayor or legislative authority of a municipal corporation from filing a complaint or a counterclaim to a complaint about the property the political subdivision does not own unless the board or legislative authority or, in the case of a mayor, the legislative authority of the municipal corporation first adopts a resolution authorizing the filing of the complaint or counterclaim at a public meeting of the board or legislative authority. The resolution shall include all of the following information (Sec. 1-6):

• Identification of the parcel or parcels that are the subject of the complaint or counterclaim by street address, if available from online records of the county auditor, and by permanent parcel number;

• The name of at least one of the record owners of the parcel or parcels;

• If the resolution authorizes the filing of a complaint, the basis for the complaint relative to each parcel identified in the resolution.

• Specifies if a taxpayer files a complaint as to the classification, valuation, assessment, or any determination affecting the taxpayer's property and tenders less than the full amount of taxes or recoupment charges as finally determined, an interest charge to accrue (Sec. 1-7.E).

• Specifies if the amount of taxes finally determined is equal to or greater than the amount billed and more than the amount tendered, the taxpayer shall pay interest at the rate prescribed from the date the taxes were due on the difference between the amount finally determined and the amount tendered, such interest to be instead of any interest charge but in addition to any penalty (Sec. 1-2).

• Authorizes a complainant who fails to provide such information or evidence is precluded from introducing it on appeal to the board of tax appeals or the court of common pleas, except that the board of tax appeals or court may admit and consider the evidence if the complainant shows good cause for the complainant's failure to provide the information or evidence to the board of revision (Sec. 1.G).

Full Bill Text

Vote Smart's Synopsis:

Vote to pass a bill that amends the process for local government to challenge property value evaluations.

Highlights:

• Requires a complaint against any of the following determinations for the current tax year to be filed with the county auditor on or before the thirty-first day of March of the ensuing tax year or the date of closing of the collection for the first half of real and public utility property taxes for the current tax year, whichever is later (Sec. 1-1):

• Any classification made under section 5713.041 of the Revised Code;

• Any determination made under section 5713.32 or 5713.35 of the Revised Code;

• Any recoupment charge levied under section 5713.35 of the Revised Code;

• The determination of the total valuation or assessment of any parcel that appears on the tax list, except parcels assessed by the tax commissioner according to section 5727.06 of the Revised Code;

• The determination of the total valuation of any parcel that appears on the agricultural land tax list, except parcels assessed by the tax commissioner according to section 5727.06 of the Revised Code;

• Any determination made under division (A) of section 319.302 of the Revised Code.

• Specifies if a county board of revision, the board of tax appeals, or any court dismisses a complaint for the reason that the act of filing the complaint was the unauthorized practice of law or the person filing the complaint was engaged in the unauthorized practice of law, the party affected by a decrease in valuation or the party's agent, or the person owning taxable real property in the county or a taxing district with territory in the county, may refile the complaint (Sec. 1-3).

• Prohibits a board of county commissioners, a board of township trustees, the board of education of a school district, or the mayor or legislative authority of a municipal corporation from filing a complaint or a counterclaim to a complaint about the property the political subdivision does not own unless the board or legislative authority or, in the case of a mayor, the legislative authority of the municipal corporation first adopts a resolution authorizing the filing of the complaint or counterclaim at a public meeting of the board or legislative authority. The resolution shall include all of the following information (Sec. 1-6):

• Identification of the parcel or parcels that are the subject of the complaint or counterclaim by street address, if available from online records of the county auditor, and by permanent parcel number;

• The name of at least one of the record owners of the parcel or parcels;

• If the resolution authorizes the filing of a complaint, the basis for the complaint relative to each parcel identified in the resolution.

• Specifies if a taxpayer files a complaint as to the classification, valuation, assessment, or any determination affecting the taxpayer's property and tenders less than the full amount of taxes or recoupment charges as finally determined, an interest charge to accrue (Sec. 1-7.E).

• Specifies if the amount of taxes finally determined is equal to or greater than the amount billed and more than the amount tendered, the taxpayer shall pay interest at the rate prescribed from the date the taxes were due on the difference between the amount finally determined and the amount tendered, such interest to be instead of any interest charge but in addition to any penalty (Sec. 1-2).

• Authorizes a complainant who fails to provide such information or evidence is precluded from introducing it on appeal to the board of tax appeals or the court of common pleas, except that the board of tax appeals or court may admit and consider the evidence if the complainant shows good cause for the complainant's failure to provide the information or evidence to the board of revision (Sec. 1.G).

Full Bill Text