The 2017 Tax Year was the “reappraisal” year in Franklin County and several other Ohio counties. Generally, because Tax Year 2011 was the last “reappraisal” year for the Ohio counties listed below, taxpayers may want to review the value that the Auditor assigned to the real estate for Tax Year 2017. Taxpayers may find significant changes to their real property values because the economy has significantly changed since 2011. Read More
In NASCAR Holdings, Inc. v. Testa, decided December 21, 2017, the Ohio Supreme Court held that the filing of a notice of appeal with the Ohio Board of Tax Appeals (“BTA”) by an attorney not licensed in Ohio did not deprive the BTA of jurisdiction over the appeal. The Court followed the plurality opinion in Jemo Assoc., Inc. v. Lindley, 64 Ohio St.2d 365 (1980), which reversed the BTA’s dismissal of the appeal because it was filed by a corporate accountant. Jemo stated that the proper inquiry in determining whether the notice of appeal invoked the BTA’s jurisdiction is whether the person who filed the notice of appeal was authorized by the taxpayer to file the appeal. Read More
Yesterday, February 21, 2018, Franklin County Court of Common Pleas Judge David E. Cain denied the request for a preliminary injunction from the municipal group that is comprised of more than 160 municipalities. The language of the decision has yet to be published. Zaino Hall & Farrin LLC will provide a more detailed analysis once the language is available.
This decision puts to rest, for now, an effort by municipalities to forestall the state’s centralized collection of tax on behalf of municipalities, as well as keeps in place the elimination of the anti-competitive municipal throwback rule for years beginning in
2018. A hearing on a permanent injunction is scheduled for December 2018. Read More
During the biennium budget process in 2015 Ohio House and Senate leaders crafted a study commission to look deeper into tax items outside of the budget process. The reason was that the budget is a hurried process with a definitive time frame and getting in-depth into forward looking tax policy issues was often too time consuming for the budget process. Since its creation, the 2020 Tax Policy Study Commission (“Study Commission”) has been meeting on several topics and last week issued a report to the General Assembly on the feasibility of moving Ohio from a progressive personal income tax to a flat rate personal income tax. Read More