To amend sections 5715.19 and 5717.01 of the Revised Code to modify the law governing certain property tax complaints.
HB232 would revise Ohio’s procedures for filing and appealing certain property tax complaints before county boards of revision and the Board of Tax Appeals. The bill keeps the basic complaint framework in place for property owners, spouses, certain tenants, and qualified representatives, but it adds or clarifies several filing rules, including limits on repeated complaints within the same interim period unless there has been a qualifying change such as a sale, casualty loss, substantial improvement, or a significant occupancy change. It also clarifies notice requirements, filing deadlines, and the treatment of complaints filed by mail, and it preserves the ability to refile when a complaint is dismissed for unauthorized practice of law.
The bill would amend Revised Code sections 5715.19 and 5717.01, affecting who may file property tax valuation complaints, when they may be filed, how boards must notify owners, and who may appeal board-of-revision decisions. It places special procedural requirements on complaints filed by legislative authorities, mayors, and third-party complainants, including public-resolution approval, advance notice to property owners, sworn affidavits, and potential liability for costs and attorney’s fees if a complaint is dismissed for noncompliance. It also bars third-party complainants from appealing board-of-revision decisions and limits appeals by subdivisions to property they own or lease, while maintaining existing rights for owners and other authorized filers.
No committee testimony or recorded votes were provided, and the bill was only introduced, so there is no direct evidence of legislative support or opposition in the available record. Based on the text, the bill appears aimed at tightening procedures and reducing disputed or repetitive third-party tax complaints while preserving owner-initiated remedies. The overall tone of the legislation is regulatory and clarifying rather than expansive.
The main points of contention likely involve the bill’s restrictions on third-party and local-government property tax complaints. Property owners may favor the added notice, resolution, and fee-shifting protections, while school boards, municipalities, counties, or other taxing authorities may view the new procedural hurdles and the ban on third-party appeals as limiting their ability to challenge undervaluations. Another likely issue is the prohibition on private payment agreements tied to complaint filings or dismissals, which appears designed to curb side deals but could be seen as constraining settlement flexibility. The bill also creates a false-statement penalty for affidavits, indicating concern about misuse of the complaint process.