Reminder of annual deadlines for school districts to mitigate revenue losses from property tax valuation complaints

Ohio law permits property owners and school districts to participate in administrative appeals regarding the valuation of real estate. School districts derive substantial revenue from property taxes, while property owners seek to reduce their tax burdens. These adverse interests result in a significant number of appeals each year, which can substantially affect tax payments and school revenue. 

The county board of revision, composed of three elected officials, hears these tax appeals, and owners or school districts may appeal the board of revision’s decision to the Ohio Board of Tax Appeals or the county courts of common pleas.

If a property owner files a complaint requesting a reduction in market value of at least $50,000, the county auditor must notify the affected school district. The school district can then make itself a party to the case by timely filing a “counter-complaint.” 

Importantly, a school district must file a counter-complaint within 30 days of receiving notice of a complaint. Counter-complaints filed more than 30 days after the county auditor has provided this notice are too late and fail to make the school district a party to the case or any subsequent appeal regardless of the magnitude of the revenue loss to the school district. 

Because property tax appeals can be complex, many school districts find it beneficial to receive the advice and assistance of legal counsel.