Upon remand from the Ohio Supreme Court, the Board of Tax Appeals recently ruled in favor of a taxpayer’s valuation of its personal property using a different method than the statutorily prescribed “302 Computation.” The taxpayer presented a retrospective appraisal report prepared after the relative tax valuation dates. The BTA accepted the taxpayer’s valuation asRead More
Events & Webinars
A recent Ohio Board of Tax Appeals (BTA) ruling found that a real property tax valuation complaint did not invoke the jurisdiction of the county Board of Revisions (BOR). The complaint was filed by the daughter of the property owner, who had been designated as her parents’ attorney-in-fact under an unlimited durable power of attorney.Read More
The Ohio Supreme Court in WCI Steel, Inc. v. Testa recently held that a taxpayer was permitted to introduce a new property valuation at the Board of Tax Appeals, provided the proper objections were preserved. In an interview with WKSU, Steve explains that this holding applies to real property tax cases too, even though WCIRead More
In a property tax valuation case, Steve Dimengo and Dave Hilkert recently succeeded in obtaining a favorable judgment with the Ohio Supreme Court for their client, WCI Steel, Inc. The Court’s 7-0 decision essentially allows a property owner to introduce a new appraisal to the Ohio Board of Tax Appeals (BTA) even though it was not previously presented at theRead More
Churches and other places of worship have had two available exemptions from Ohio real property taxes, but this may be changing. Property where public worship actually occurs is specifically exempt. However, since this public worship exemption does not encompass buildings used by churches for ancillary purposes, such as administrative offices, churches have historically been grantedRead More
