Ohio Court of Appeals Finds BTA Had Jurisdiction Over School Boards’ Property Tax Valuation Appeals

The Ohio Court of Appeals Oct. 19 reversed the Board of Tax Appeals’ (BTA) decisions dismissing property tax valuation appeals of four local school boards of education. The BTA dismissed the school boards’ appeals of 2021 valuations based on a statute that was amended in 2022, finding that the school boards couldn’t appeal property valuation decisions to a board of revision for a property they didn’t own or lease. The school boards appealed and the appeals court noted: 1) the amended statute applied only to appeals from decisions on “original complaints” or “counter-complaints” filed after the amended law’s effective date; ...