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About The Board of Tax Appeals

The Board of Tax Appeals (“BTA”) was established in 1939. Until 1976, the BTA’s primary responsibilities related to the supervision, on a state-wide basis, of county auditors’ assessment of real property. Reestablished in 1976 as an independent, quasi-judicial, single purpose appellate tribunal, the BTA’s former administrative functions were transferred to the former Department of Tax Equalization and ultimately to the Division of Tax Equalization within the Department of Taxation. BTA now is essentially intended to serve as an administrative “state court” for the purpose of ruling on state and local tax appeals.

BTA is comprised of 3 members:

• Appointed by the Governor, approved by the Senate

• Only two may be affiliated with the same political party

• Serve staggered six year terms

• At least 2 members must be Ohio attorneys who have practiced Ohio tax law for six years

Mission Statement of the Ohio Board of Tax Appeals

The mission of the Ohio Board of Tax Appeals, as Ohio’s administrative tax court, is to provide taxpayers and taxing authorities with an accessible, fair and efficient appeals process and to resolve appeals in a timely and judicious manner by facilitating settlement or by issuing comprehensive written decisions, which are based upon Ohio statutes, case law, and board precedent.

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