Knowledgeable Attorneys Handling Tax Appeals

We help property owners get fair assessments for their real estate

Property tax liability can be substantial, especially for commercial real estate. An unfavorable tax assessment can cost the property owner thousands in unexpected tax liability. In these cases, you may want to challenge an unfair or questionable tax assessment through state revision and appeal processes. However, your rights to appeal a tax assessment may be limited. Having our attorneys assist you in your tax appeals can help ensure that you receive the best chance at a fair assessment.

Determining property tax liability

Property tax liability in many locations is assessed based on the market value assigned by the county appraiser. In Ohio, properties are usually reassessed every six years. Moreover, a statistical adjustment is made every three years and adjustments for sale of a property and for the removal or addition of structures are made annually. Market value is based on the location and size of the property and on the nature and condition of any structures in contains. The current values of similar surrounding properties are usually an important consideration as well.

Property assessment is not an exact science — especially for commercial property. Location is usually the foremost factor when evaluating commercial real estate. This can allow surrounding properties to affect your tax bill substantially, especially in rapidly developing areas. And triennial assessments can be very questionable since they are wholly based on statistical analysis. Nevertheless, these adjustments can have a very real impact on your bottom line as a commercial property owner.

The appraisal appeal process

In our home state of Ohio, the appraisal appeal process involves an informal hearing, as the first step, with a representative of the county tax appraiser. Changes are more likely to occur, however, during the second step — a formal hearing before the county board of revision. Commercial property owners must be careful in preparing and timing this appeal as only one is allowed during each six-year appraisal cycle. Our commercial real estate attorneys understand what a property owner must do to meet his or her burden of proof and can help you gather and present the evidence necessary to overturn the appraiser’s decision.

Following an unsuccessful appeal to the county board of revision, property owners may seek additional review by the Ohio Board of Tax Appeals (BTA). The BTA is a three-member panel nominated by the governor for the purpose of resolving disputes that arise under Ohio’s tax laws. Our lawyers thoroughly understand the unique procedures and practices of this forum and have successfully represented clients before the BTA in property tax and other taxation appeals.