Questions about COVID-19?
Visit coronavirus.ohio.gov or call 1-833-4-ASK-ODH for answers.

 


The Board is alerting the public of fraudulent collection letters sent on Board letterhead. The letters direct recipients to immediately pay outstanding taxes using an unsecured portal. Please be aware that the letters also contain forged signatures of Board members and staff. If you receive such a letter, please notify the Board immediately. The Board continues to work with outside agencies, such as the Ohio Attorney General’s Office, on this issue.

 

Important links regarding COVID-19 CORONAVIRUS

Find Local Health Districts

 

As many parties are aware, the Board instituted a temporary COVID-19 virtual hearing program to accommodate parties and ensure the health and safety of litigants and Board staff. The Board has worked with Tyler Technologies to develop a permanent virtual hearing program. The Board is ready to proceed with the rollout of that new program. The program is subject to several parameters, which could change if they become unworkable.

  1. The Board’s virtual hearing program will be governed by Ohio Adm.Code 5717-1-07(C), effective January 14, 2022. All parties should familiarize themselves with that rule and all other Board rules. By its own terms, the rule does not enhance or restrict any other applicable Board rule. For example, parties must file continuance requests at least twenty-one days before hearing. Additionally, exhibits and witnesses must be disclosed pursuant to the applicable case management schedule. 
     
  2. Virtual hearings will only be granted with the consent of all parties. The Board also reserves the right to reject a virtual hearing request if it determines a case is ill-suited to the virtual hearing process. The Board may consider the number of witnesses to be called, the complexity of the case, and whether expert witnesses will be called. Parties should request a hearing as soon as possible. The Board may reject an untimely request.
     
  3. By rule, parties must use the virtual hearing consent form available on the Board’s website. That form sets forth additional parameters, e.g., time limitations. 
     
  4. Currently, the Board will only hold virtual hearings on Tuesdays. If your case is scheduled for a day other than Tuesday, then Modria will automatically continue the hearing until the next available Tuesday. 
     
  5. Parties should be aware of the inherent limitations involved in the virtual hearing process.  The parties proceed at their own risk.

 

 

In July 2021, the Board notified the public that it would resume in-person hearings in the Board’s offices. Since that time, the Board has held many such hearings and resolved several hundred cases. The Board wishes to thank litigants and attorneys for their hard work over the past few months. 

The Board continues to serve citizens, litigants, and attorneys from 8:00 AM – 5:00 PM, Monday through Friday. The Board encourages all parties to use the Board’s electronic filing system, Modria. If an attorney is filing a document, the Board’s rules require they use Modria. In the event a party must file a document in person, that person should do so during normal business hours. 

If a Board employee is unavailable, the filer may use the Board’s self-service filing station, located on the 24th Floor of the State Office Tower. A filer will simply timestamp the document and place the document in our secure filing cabinet. Since the Board does not typically hold hearings on Thursdays and Fridays, a filer could be required to use the self-service station on those dates; however, Board staff will be available in person or by telephone to assist filers. 

Board staff remains available to assist litigants, attorneys, and members of the public during normal business hours. 

Ohio Board of Tax Appeals
November 18, 2021

 

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.
Ohio Board of Tax Appeals Gavel
Ohio Board of Tax Appeals
Online Appeals System
BTA Online Appeals Sytem
The Ohio Board of Tax Appeals has an online case management system. This system allows users to create a BTA account, and then manage their appeal online. You can file or update an appeal, track changes to your case, and receive electronic notifications all in one place. It's fast, free, and easy to use.
Click here to learn more
File an appeal
Thinking of Filing an Appeal?
The Ohio Board of Tax Appeals has Created an educational guide to help potential appeal filers to understand the benefits and costs of filing an appeal at the BTA
Click here to learn more

I Am New to the Appeal Process


Understanding the tax appeal process will help you make informed decisions about whether to file an appeal. To learn more, see below links.


I Have Already Filed My Appeal


If you have already filed your appeal or are a party to a case at the BTA, use the links below to access your case information or learn more about the process.