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. However, relying upon precedent from the Ohio Supreme Court, the BTA found that a non-attorney engages in the unauthorized practice of law when preparing and filing a complaint with the BOR, despite being authorized to act on behalf of the property owners under a power of attorney. The BTA’s decision provides caution to those helping older or incompetent family members, duly authorized under a power of attorney, advising that they cannot act as their agent in property tax matters before a BOR.