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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.