Bill > HB613

This bill modifies tax enforcement authority and procedures for the Ohio Department of Taxation and the Board of Tax Appeals. The bill introduces several key changes to improve transparency, accountability, and taxpayer rights in the tax appeal process. Specifically, it requires the Department of Taxation to provide more detailed annual reports, including statistics on audits, appeals, and resolution times. The bill establishes more robust problem resolution procedures, mandating that at least one full-time problem resolution officer be available to help taxpayers with unresolved tax issues. It also creates new provisions for how tax assessments and refund denials are handled, including a one-year timeline for the tax commissioner to issue a final determination, after which taxpayers can appeal directly to the Board of Tax Appeals. The bill shifts the burden of proof to the tax commissioner in certain appeal scenarios and provides more opportunities for taxpayers to amend and expand their appeals. Additionally, the bill prohibits using tax assessment amounts as a performance metric for department employees and requires the establishment of procedures for monitoring tax agents. These changes are intended to create a more fair and transparent tax administration process, with increased protections and communication channels for taxpayers. The provisions will apply to appeals filed on or after December 31, 2026.

Budget and Finance

https://www.legislature.ohio.gov/legislation/136/hb613