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December 11, 2020


Dear Colleague:

The BTA’s goal is to decide appeals expeditiously. While we had hoped to be able to resume in-person hearings in the coming weeks, we recognize the strong possibility that this will not be possible. To best serve parties, the BTA is implementing a virtual hearing program. In order to participate in this program, a party must do the following:

  • The party must obtain consent of ALL parties to an appeal to have a case considered through a virtual hearing in lieu of an in-person hearing.
  • By agreeing to this option, parties consent to participation in a virtual hearing through a teleconferencing platform. Parties agree to and understand the inherent risks in such a hearing, including technical difficulties that may cause issues with recording or even the need for the hearing to be rescheduled. 
  • Parties that agree to the virtual option also consent to necessarily strict time limitations. Each hearing will be limited to two (2) hours.
  • If consent is obtained, the parties should sign a waiver document, which is available on the Forms section of the board’s website ( Parties should then file the waiver with this board through the on-line case management system as a miscellaneous motion. This waiver must be signed by all parties and include the name and email address for any individual that intends to participate (including party representatives, witnesses, etc.) so that they are given appropriate access to the hearing.
  • After the waiver is filed with all signatures, the BTA will set the case for a virtual hearing. The request may be declined if the BTA finds the case is not suitable for a virtual hearing, e.g., because a substantial number of witnesses will be called.
  • All parties must test the video conferencing software before the hearing to lessen the chances of technical difficulties during the hearing.


If parties do not file the necessary waiver within ten (10) calendar days of their scheduled hearing date, the matter will be continued until in-person hearings are again available.

This policy is subject to change. We will continue to apprise stakeholders of any future developments

Kathleen Crowley
Executive Director


The Ohio Board of Tax Appeals provides Taxpayers, corporate entities and governmental entities with ta non-partisan forum in which to resolve tax disputes. The board resolves appeals from final determinations of the Tax Commissioner, county boards of revisions, county budget commissions, and municipal boards of appeal. As Ohio's administrative tax court focusing exclusively on tax issues, the board relieves an overburdened state judicial system and has the expertise to resolve complicated tax issues thoroughly and effectively.
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