Bill > HB590

This bill modifies Ohio's laws governing tax appeals and property tax complaints by making several key changes to the existing legal framework. Specifically, the bill amends sections 5715.19 and 5717.04 of the Revised Code to introduce new provisions for filing and handling property tax complaints. The changes include requiring complainants to provide all relevant information to the board of revision, with potential restrictions on introducing new evidence during later appeals if not initially disclosed. For complaints filed by property owners or tenants regarding property valuation, the county auditor must now provide all known information affecting the property's valuation and bears the burden of proving the valuation is not improper. Additionally, the bill allows property owners to submit evidence comparing their property's valuation to similar properties, giving boards and courts discretion to use such comparisons as a basis for potential valuation adjustments. The legislation also clarifies rules around who can file complaints, including restrictions on third-party complainants and requirements for legislative authorities to adopt specific resolutions before filing complaints. These changes aim to make the property tax complaint process more transparent, consistent, and fair for all parties involved, while providing clearer guidelines for filing and resolving tax-related disputes.

Budget and Finance

https://www.legislature.ohio.gov/legislation/136/hb590