Bill > HB232

This bill modifies Ohio law governing property tax complaints by making several key changes to how complaints can be filed and processed. The bill clarifies definitions and restrictions for who can file property tax complaints, including tightening rules for third-party complainants and legislative authorities. Specifically, for third-party complainants or legislative authorities to file an original complaint about a property they do not own, they must now provide additional documentation, such as a conveyance fee statement showing a recent arm's length sale that meets specific valuation thresholds. The bill also requires legislative authorities to adopt a public resolution before filing a complaint and provide advance notice to property owners. New provisions are introduced that mandate the board of revision to order a political subdivision to pay costs and attorney's fees if a complaint is dismissed for non-compliance with filing requirements. Additionally, the bill adds a provision making it a criminal offense to knowingly make a false statement in a related affidavit. The changes are intended to be remedial and will apply to complaints and appeals filed on or after specific dates, with some provisions clarifying existing law retroactively.

Budget and Finance

https://www.legislature.ohio.gov/legislation/136/hb232