Ohio Tax Appeals Board Reduces Taxpayer’s Property Valuation for 2024

The Ohio Board of Tax Appeals issued a decision reducing taxpayer’s 2024 property valuation. The property is a two-story building constructed in 1969 used as a bank with second-story office space, and taxpayer appealed the Coshocton County Auditor’s original $1,634,570 valuation. The Board found the property owner’s appraiser’s methodology and analysis, which utilized the sales comparison and income approaches and reconciled to a value of $1,000,000, to be the most reliable evidence of the property’s true value. [Coshocton National Bank NKA JPMorgan Chase Bank, National Association, Vs Coshocton County Board of Revision , Ohio B.T.A., No. 2025-1067, 03/12/26]

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