Ohio property tax appeals

Destroyed or damaged property valuation deduction (DTE 26)

Where property listed for taxation for the current year has been destroyed or injured after January 1 of the current year, the county auditor investigates and adjusts the valuation on the current-year tax list. Notice is given on a form prescribed by the Department of Taxation, by the property owner OR by two disinterested residents of the township or municipality; the auditor may also complete the form on the owner's behalf after inspection. The deduction is prorated by the quarter in which the injury or destruction occurred: Q1 equals 100 per cent of the amount that fairly represents the extent of the injury; Q2 equals 75 per cent; Q3 equals 50 per cent; Q4 equals 25 per cent. NO deduction where the damage is less than $100. The prescribed form is DTE 26, 'Application for Valuation Deduction for Destroyed or Damaged Real Property', Rev. 05/22.

When:

primary source · verified

Homestead Exemption

Reduction in real property or manufactured home taxes under ORC 323.152(A) for qualifying owners - including applicants qualifying by age and income, by permanent and total disability (physician or licensed psychologist certificate required, or agency certification), by disabled-veteran status (VA letter required), or as the surviving spouse of a public service officer killed in the line of duty. Filed with the county auditor of the county where the homestead is located; housing-cooperative occupants file with the corporation, which files with the auditor by May 15. An approved application is a CONTINUING application. A late application for the immediately preceding year may be filed with the original application; the resulting reduction is treated as an overpayment and refunded under ORC 5715.22.

When:

primary source · verified

Owner Occupancy Credit

Reduction in real property or manufactured home taxes under ORC 323.152(B)(2) for an owner-occupied homestead. The application is filed with the county auditor under ORC 323.153(A)(2), and is required ONLY if the homestead or manufactured home was transferred in the preceding year or did not qualify for and receive the reduction for the preceding tax year. For homesteads transferred in the preceding year the application is incorporated into the auditor's conveyance form under ORC 319.20, which is why ORC 319.202(A) requires the conveyance statement to advise the grantee of eligibility and of the duty to notify the auditor when they no longer qualify. Once approved it is a CONTINUING application. Failing to notify the auditor that you no longer qualify triggers a recoupment charge plus interest against the property; that charge is appealable to the county board of revision.

When:

primary source · verified

Remission of illegally assessed taxes or late-payment penalty

Two distinct remedies. (1) TAX COMMISSIONER: may remit real property taxes, manufactured home taxes, penalties, and interest found by the commissioner to have been ILLEGALLY ASSESSED; may also remit a penalty on property that was the subject of a good-faith exemption application under ORC 5715.27. (2) COUNTY AUDITOR, in consultation with the treasurer: SHALL remit a LATE-PAYMENT PENALTY where (a) the taxpayer could not pay timely because of the auditor's or treasurer's negligence or error, (b) the taxpayer failed to receive a tax bill or a correct bill and made a good-faith effort to obtain one within 30 days after the last day for payment, (c) death, serious injury, or hospitalization occurred within the 60 days preceding the last payment day and the tax was paid within 60 days after, (d) full payment was properly deposited in the mail in time to bear a USPS postmark on or before the last payment day (A PRIVATE METER POSTMARK IS NOT VALID), or (e) after a mortgage payoff the mortgagee failed to notify the treasurer and no bill was sent. If the auditor denies remission, the auditor SHALL present the application to the BOARD OF REVISION, which must remit if any of (B)(1) through (5) applies or if the failure to pay timely was due to REASONABLE CAUSE AND NOT WILLFUL NEGLECT. A board of revision decision on a 5715.39 remission application is noticed under ORC 5715.20(A), which starts the 30-day ORC 5717.01 appeal clock. LIMITATION: ORC 5715.39(E) provides NO remedy for any matter the taxpayer may complain of under ORC 4503.06, 5715.19, 5717.02, or 5727.47 - it is NOT a substitute for a valuation complaint.

When:

primary source · verified

Board of Tax Appeals small claims docket

A statutory small-claims track inside the Board of Tax Appeals. ELIGIBILITY (ORC 5703.021(B)): an appeal qualifies if it is either (1) commenced under ORC 5717.01, i.e. a board of revision valuation appeal, AND the property at issue qualifies for the PARTIAL TAX EXEMPTION described in ORC 319.302 (the residential and agricultural 10 per cent rollback), with NO dollar cap; or (2) commenced under ORC 5717.011 or 5717.02 where the amount in controversy claimed by the taxpayer does not exceed $10,000 exclusive of interest and penalty (the Board may modify this threshold by rule). ASSIGNMENT (C): only on request of the appellant taxpayer, or, where the appellant is not a taxpayer, on a filed written consent statement from every taxpayer party. REASSIGNMENT (D): the Board SHALL move a case to the regular docket on a taxpayer party's request, or where the appeal presents an issue of public or great general interest or a constitutional issue. PROCEDURE (E): informal review, may include telephonic hearings. TWO CRITICAL TRADE-OFFS: (F) a small claims decision 'shall be conclusive as to all parties and MAY NOT BE APPEALED,' and is not precedent in any other case; (G) an attorney is permitted but NOT required, and a non-natural-person party appearing through a bona fide officer, partner, member, trustee, or salaried employee may NOT, absent an Ohio-licensed attorney, engage in cross-examination, argument, or other acts of advocacy.

When:

primary source · verified