Frequently Asked Questions
DISCLAIMER: The following information is provided solely for the
purpose of assisting parties with questions about the appeals process before
the Board of Tax Appeals. The
information provided will not serve as a basis for legal argument. The responses set forth below do not
constitute statutes or rules nor are they intended to serve as a substitute for
opinions expressed by private legal counsel.
1.
Q. What is
the Board of Tax Appeals?
A. The Board of Tax Appeals is a separate, quasi-judicial, administrative agency composed of three members appointed by the Governor, a staff of attorney examiners, and a support staff. The board was created to resolve appeals from decisions of various taxing officials and administrative agencies. The board’s stated mission is as follows:
The mission of the Board of Tax Appeals 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
2. Q. Where is the board located and what are its
business hours?
A. The
board’s offices are located on the 24th floor of the
3.
Q. Do I need an attorney?
A. The answer to this question depends upon the nature of the party. An individual may appear and act on his or her own behalf in appeals before the board. Certain restrictions apply when an individual attempts to represent another individual or certain entities. See Ohio Adm. Code 5717-1-02. While the board accepts all notices of appeal for filing, it may restrict who will be permitted to act in a representative capacity throughout the remainder of the proceedings. Given the ever-evolving case law in this area, oftentimes, the interests of a party are better served and protected by seeking the assistance of counsel. If an attorney is retained to represent a party, that attorney must file a written entry of appearance with the board. Any change of address of a party or counsel must be in writing and must be clearly designated as a change of address. Even if an individual is not permitted to represent a party, he or she may be permitted to testify during hearing as a witness.
4. Q. Will the board provide me with advice regarding my appeal?
A. No. Because the board is responsible for deciding appeals, neither it nor its staff can provide legal advice as to a specific question. However, the board’s staff may be able to answer procedural questions. In order to gain a better understanding of the board’s role in the tax appeals process, parties may review decisions of the board on this website.
5. Q. How much does it cost to file an appeal with the Board of Tax
Appeals?
A. There is no charge for filing an appeal with the board.
6.
Q. Whose decisions may be appealed to the Board
of Tax Appeals?
A. While not an exhaustive list, the most common appeals filed with the board are taken from decisions issued by county boards of revision, the Tax Commissioner, municipal boards of appeal, and county budget commissions.
7. Q. What statutes set
forth the requirements for filing an appeal to the Board of Tax Appeals from
the preceding entities?
A. (1) County
board of revision - R.C. 5717.01
(2)
Tax Commissioner - R.C. 5717.02
(3) Municipal board of appeal – R.C. 5717.011
(4) County budget commission – R.C. 5705.341, R.C. 5705.37 and R.C. 5747.55
8. Q. If I want to appeal a decision to the Board of Tax Appeals, when and where must I file my notice of appeal?
A. (1) A notice of appeal from a decision of a county board of revision must be filed with both this board, at 30 East Broad Street, 24th Floor, Columbus, Ohio 43215-3414, and with the county board of revision within thirty days of the date on which the county board of revision mailed its decision by certified mail to the party seeking to appeal it.
(2)
A notice of appeal from a final determination of the
Tax Commissioner must be filed with both this board, at
(3)
A notice of appeal from a decision of a municipal board
of appeal must be filed with this board, at
(4)
A notice of appeal from a decision of a county budget
commission must be filed with both this board, at
9. Q. Where else can appeals be filed?
A. (1) A property owner may appeal a decision of a county board of revision to either the Board of Tax Appeals or the county common pleas court. See R.C. 5717.01 and R.C. 5717.05.
(2) Appeals from decisions of a county budget commission and the Tax Commissioner may only be taken to the Board of Tax Appeals.
(3) An appeal from a decision of a municipal board of appeal may be taken to either the Board of Tax Appeals or a county common pleas court.
10. Q. If I send an extra copy
of my notice of appeal to the board, will the board send copies to the entities
from which the appeal is taken and to the other parties to the appeal?
A. No. It is the responsibility of an appellant to file his or her appeal in the manner required by statute. Although a docketing notice is sent by the board to the entities from which the appeal is taken, this notice is not a substitute for satisfying the requirements imposed upon an appellant by statute. The failure to file a notice of appeal with the appropriate entities and within the time period required by statute will result in the dismissal of an appeal.
11. Q. Must I use a specific form when filing an appeal with the Board of Tax Appeals?
A. No. However, an appeal from a decision of a county board of revision should be upon the form prescribed by the Tax Commissioner because it seeks from an appellant important information regarding the appeal. See DTE Form No. 4. This form may be obtained from the county auditor, the county board of revision, or the Division of Tax Equalization of the Department of Taxation. The board has developed a form, available on its website, which appellants are encouraged to use when pursuing an appeal from a decision of a municipal board of appeal. There is no “form” for appealing decisions of other taxing authorities. However, parties must follow all requirements imposed by the statute granting the opportunity for an appeal. Parties should therefore review and adhere to the statutes setting forth the manner by which an appeal may be filed with the board. Generally, notices of appeal should set forth the full name of the appellant and recite in a clear and concise fashion the matter and amount in controversy, the decision appealed from, the errors complained of, and incorporate or attach a copy of the decision from which the appeal is taken. See, generally, Ohio Adm. Code 5717-1-04. Notices of appeal should also indicate the type of tax involved, e.g., real property tax, personal property tax, sales and/or use tax, personal income tax, income withholding tax, etc. All appeals should include contact information including the mailing address of the appellant or its representative, a telephone number and FAX number, if available.
12.
Q. How can I file my notice of appeal with the
board and on what date will it be considered “filed”?
A. An
appeal may be filed with the board and the entity from which the appeal is
taken in person or by ordinary mail, certified mail, express mail, authorized
delivery service or facsimile transmission.
If a notice of appeal is filed in person, ordinary mail or facsimile
transmission, the date of the board’s receipt will constitute the filing
date. If a notice of appeal is sent by
certified mail, express mail or authorized delivery service, the date of the
13. Q. Are there any special requirements I must follow when filing documents with the board after my appeal has been filed?
A. Yes. Any documents filed with the board must refer to the appeal by both the appellant’s name and the case number assigned the appeal by the Board of Tax Appeals. The document should demonstrate that a copy has been sent to all other parties by the same means used to deliver that document to the board.
14. Q. Can I file documents by FAX?
A. Yes. Although any document, excluding transcripts of proceedings from which the appeal is taken, may be filed by facsimile transmission, parties are encouraged to file documents in person or by ordinary mail, certified mail, express mail, or authorized delivery service. If a notice of appeal or any other document is sent by facsimile transmission, the date of actual receipt shall constitute the date of filing. Accordingly, if a document is sent by fax and received before 5:00 p.m. on a board business day, that date will be treated as the filing date, and if a document is sent by fax and received after 5:00 p.m., the next board business day will be treated as the date of filing.
15. Q. Once
I have filed a notice of appeal with the board, can I later amend or modify it?
A. The answer to this question depends upon when the efforts are made. A notice of appeal may be amended, but only within the same time restrictions and in the same manner, as the filing of an original notice of appeal. Appeals cannot be amended, to either correct flaws or expand upon arguments, after the time for filing an appeal has passed.
16. Q. Where
can I find the Rules of Practice and Procedure of the Board of Tax Appeals?
A. The board’s rules are found at Ohio Adm. Code Chapter 5717. and may also be reviewed on this website.
17. Q. Will the board of tax appeals receive the information I have already presented to the county board of revision, county budget commission, municipal board of appeal or Tax Commissioner?
A. Yes. Pursuant to statute and Ohio Adm. Code 5717-1-09, lower tribunals are required to certify to the board a transcript of the proceedings conducted before them, which includes the information previously submitted and considered. These transcripts, commonly referred to as “statutory transcripts,” are to be filed with the board within forty-five days of the filing of a notice of appeal. However, upon written request, an extension may be granted.
18. Q. What happens after I file my notice of appeal?
A. Upon the filing
of an appeal, it is immediately assigned a case number and an attorney
examiner, who will monitor its progress.
The jurisdictional validity of an appeal, i.e., whether it was properly
filed, is always subject to review. An
appeal may also be reviewed to determine whether it is an appropriate candidate
for mediation. An appeal will typically be scheduled for a hearing and the
parties will be provided with written notice as to the date and time of the
hearing. All hearings are held in the
board’s offices on the 24th Floor of the
19. Q. Must I attend a hearing?
A. No. Attendance at an evidentiary hearing may be
waived, in writing, by one or all of the parties. The waiver of appearance at hearing by one
party, however, does not preclude the other parties from appearing and
presenting evidence. In order for a
hearing to be cancelled, the agreement of all parties is required. The failure of an appellant to notify the
board of its waiver of hearing can result in the dismissal of the appeal for
failure to prosecute. See Ohio Adm. Code
5717-1-18.
20. Q. What will my hearing be like?
A. A hearing before the board is very similar to a trial in court, with witnesses, exhibits, and rules of evidence and procedure. One of the board’s attorney examiners will preside over the hearing. The hearing will either be transcribed by a court reporter or electronically recorded. At the discretion of the presiding attorney examiner, each party will be accorded an opportunity to make a brief opening statement or the appellant may immediately proceed with the presentation of its case. Each party then offers relevant evidence in support of its position. Evidence may be the sworn testimony of witnesses or certain types of documents. Witnesses are subject to direct questioning by the party who called them to the stand, as well as cross-examination by the opposing parties. At the conclusion of the hearing and at the discretion of the presiding attorney examiner, the parties will have an opportunity to make closing statements or be asked to file written argument. No decision will be made at the conclusion of the hearing. Following the hearing and filing of any written argument, the board will journalize a written decision and send it by certified mail to the parties.
21. Q. Is there a way to settle my appeal without a hearing?
A. Yes. Appeals often settle without going to hearing. In an effort to assist parties in fashioning their own remedy to a dispute, the board has instituted a mediation program. Mediation conducted before the board is an informal and voluntary process. In some instances, the board will be advised by a party that it does not wish to participate. Under these circumstances, a mediation will not be scheduled. However, where a mediation is conducted, it is generally considered “assisted communication” between parties, where an attempt is made to achieve a mutually acceptable settlement. Through the collaborative efforts of the parties and a neutral attorney examiner, an appeal may be resolved without the parties incurring the additional expense and risk of further litigation. A written request for diversion of an appeal to mediation may be made by any party and should be filed within ninety days of the filing of the notice of appeal. In mediation, it is expected that all parties will be fully prepared to discuss the issues involved in the appeal and that they will have authority to extend and respond to settlement proposals tendered during a conference. Mediation may take place either in the board’s offices or by telephone. In a telephone mediation, it is the responsibility of the parties to contact the board’s attorney examiner on the designated date and time. If an appeal is settled, parties must file written confirmation of their agreement with the board within thirty days or the appeal will be returned to the hearing schedule on an expedited basis.
22. Q. What happens if my mediation is unsuccessful?
A. If an appeal is not settled in mediation, it is scheduled for hearing. Participation in mediation does not affect a party’s opportunity to have its appeal considered by the board.
23. Q. What if I wish to withdraw my appeal?
A. A party may voluntarily request that its appeal be dismissed by filing a notice of dismissal at any time prior to the commencement of a hearing. After the commencement of a hearing, a dismissal may be granted only with the consent of all of the parties and the board’s approval. A party dismissing its appeal cannot later refile the same appeal.
24. Q. If I disagree with the board’s decision, can I ask the board to reconsider it?
A. Yes. However, it is important to point out that the board speaks through its written decisions. Therefore, neither the board nor its staff can orally discuss a decision. A party may file a written motion for reconsideration, calling to the board’s attention an obvious error in the decision or raising an issue that may not have been considered. A motion for reconsideration must be filed within thirty days of the journalization of the board’s decision. It is important to note that the filing of a motion for reconsideration does not enlarge, suspend or extend the time within which an appeal may be filed with an appellate court. If an appeal is filed with a court, the board will not address a motion for reconsideration.
25. Q. Can I appeal the board’s decision?
A. Yes. A party may file an appeal from a decision of the board with either the appropriate district court of appeals or the Supreme Court of Ohio. An appeal from a decision of the board must be filed both with the board and with the court to which the appeal is taken within thirty days after the board journalized its decision. A party should also file a “praecipe,” or command, with the board requesting that it certify a transcript of its proceedings to the court in which the appeal has been filed. In order to ensure compliance with all appellate filing requirements, a party seeking to appeal a decision of the board should review R.C. 5717.04 and all applicable court rules.
26. Q. Is there a form I can use to appeal a board decision to an appellate court?
A. While there exists no specific form for appealing a decision of the Board of Tax Appeals, the Ohio Supreme Court includes a sample notice of appeal within the appendix to its Rules of Practice. See Appendix B. Notice of Appeal from the Board of Tax Appeals.
27. Q. What
is the address of the Supreme Court of
A. The mailing
address of the Supreme Court’s clerk’s office is “Supreme Court of Ohio,