The Board of Revision is traditionally the starting point for appealing the County’s valuation of your real property. But is a Board of Revision determination final, or is further review available? Further review is available; determinations of the Board of Revision may be appealed to either the Board of Tax Appeals or the Court of Common Pleas. Below are some fast facts regarding the appeals process.
Timing. Regardless of whether the appeal is taken to the Board of Tax Appeals or to the Court of Common Pleas, the deadline to appeal is the same: thirty (30) days from the date the Board of Revision mails its notice of decision.
Who Can Appeal? Per statute, the property owner, the board of education, the county auditor, the tax commissioner, and several other individuals and entities may appeal a determination of the Board of Revision to the Board of Tax Appeals. Thus, while a property owner may appeal a unfavorable decision of the Board of Revisions, so, too, may the local board of education. However, only the property owner may appeal a decision of the Board of Revision to the Court of Common Pleas.
How to Appeal. An appeal to the Board of Tax Appeals is commenced by filing a notice of appeal with the Board of Tax Appeals and with the Board of Revision. Similarly, an appeal to the Court of Common Pleas is commenced by filing a notice of appeal with the Board of Revision and the Court of Common Pleas.
Should an Appeal be Taken to the Board of Tax Appeals or the Court of Common Pleas? A property owner has the option of deciding which entity hears an appeal. But to whom should the appeal be taken? Both entities are adept at recognizing and determining issues of fact and law, and further appeal is available from both the Board of Tax Appeals and the Court of Common Pleas. That being said, a Court of Common Pleas may have greater experience and familiarity with issues of local importance and real property located within its jurisdiction, while the Board of Tax Appeals (located in Columbus) may present a more favorable venue for appealing novel issues of real property tax law due to its area of expertise.
Ultimately, the decision to appeal a determination of the Board of Revisions should be carefully made in consultation with a real property attorney, who can help evaluate the merits of, and the best venue for, the appeal.
