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Ohio Budget Bill Includes Changes to Tax Appeals Procedure

September 22, 2017

A recent change to Ohio Revised Code Section 5717.04 will remove the option to file an appeal from a Board of Tax Appeals decision directly to the Ohio Supreme Court.

Starting September 29, 2017, Ohioan’s unhappy with a Board of Tax Appeals decision will now have to file their appeal with the local Court of Appeals. Under the previous law, appellants had the choice of filing directly with the Ohio Supreme Court.

However,  a party to the appeal can file a petition with the Ohio Supreme Court requesting that the Court take jurisdiction over the appeal. The Supreme Court may do so if the appeal involves a substantial constitutional question or a question of great general or public interest. In order to attempt to bypass the Court of Appeals, one must still first file the appeal with the Court of Appeals and then file a petition with the Supreme Court within thirty days after the appeal is filed with the Court of Appeals.

Passed as part of the state budget, this change will add additional litigation, time, and expense to obtaining finality in tax disputes.

Finney Law Firm practices extensively before the Board of Tax Appeals in property valuation measures. Click here to learn how we can help you navigate through the property valuation process.