Ohio School Board Appeals and County Value Changes

By: Walt Rapacz, Midwest Property Tax Director

With the full implementation of Ohio House Bill 126, Ohio School Board Attorneys are no longer permitted to file a complaint based on an arms-length sale that occurred after the lien date in a given calendar year. They may however use the sale’s transaction information as evidence in an appeal as of the next lien date. Any property involved in a sale that occurs this calendar year will be protected from a School Board increase appeal filing in 2024 for the 2023 lien date.

The School Board Attorneys are able to file an increase appeal in 2025 for the 2024 lien date. In addition, School Board Attorneys are required to present all potential appeals to the full School Board prior to filing any appeal. Fee In Lieu Settlements are no longer available as a tool for buyers to reduce their property tax liability. Special purpose entities should be considered for real estate transfers in Ohio, and it is important to note that nothing prevents a County from increasing or decreasing the value of a property for any property that has not received a tax bill or has an open lien date. If there is a countywide commercial property reassessment occurring, the County may use the sale to increase the value for the open lien date.

Contact Midwest Property Tax Director Walt Rapacz at our Cleveland, Ohio office to learn more.