Governor signs property tax complaint bill

Written on Nov 13, 2017

Gov. John Kasich signed a bill Nov. 6 to codify a relatively recent Ohio Supreme Court ruling on property tax complaints.

House Bill 118 expressly prohibits the dismissal of a property tax complaint for failure to correctly identify the property owner.

The state Supreme Court previously ruled in favor of the complainants in James Navratil Development Company v. Medina County Board. of Revision (2014) and Groveport Madison Local Schools Board of Education v. Franklin County Board of Revision (2013), reasoning the subject property of a tax complaint is identified by parcel, as well as address, on any such complaint, rendering moot the argument for dismissal on the basis of an incomplete, partial or incorrect owner name.

The rulings ran counter to state law, according to the bill’s sponsor, Rep. Derek Merrin, R, Monclova.

“The name of the owner is irrelevant when determining the value of a property,” Merrin said of the law as it was before HB 118’s enactment.

The bill codifies the high-court rulings, explicitly prohibiting a board of revision from dismissing a property tax complaint on the ground that it fails to properly identify the property owner.

HB 118 specifically requires both the county auditor and the board of revision to exercise due diligence to ensure the correct property owner is notified if the complaint form does not correctly identify the property owner.

The bill is slated to be effective early next year.

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