The bill amends sections 5715.19 and 5717.01 of the Revised Code to enhance the procedures and definitions related to property tax complaints in Ohio. It introduces new definitions, such as "third party complainant," which includes individuals acting on behalf of a legislative authority or mayor. The bill requires that a legislative authority or mayor must adopt a resolution at a public meeting to authorize the filing of complaints for properties they do not own or lease, detailing the necessary information to be included in these resolutions. Additionally, it modifies the filing process for complaints and counter-complaints, allowing for re-filing if complaints were previously dismissed due to unauthorized practice of law and ensuring that complaints cannot be dismissed solely for failing to accurately identify property owners.

Furthermore, the bill prohibits legislative authorities or their representatives from entering into private payment agreements regarding property tax complaints, rendering such agreements void. It mandates that if a complaint filed by a legislative authority is dismissed for non-compliance, the authority must cover the property owner’s costs and reasonable attorney's fees. The bill also establishes a filing threshold for tax complaints, which will be adjusted annually based on economic indicators, and outlines the process for taxpayers to tender amounts as taxes during pending complaints. Overall, these amendments aim to streamline the property tax complaint process, enhance transparency, and ensure accountability for legislative authorities, with the new provisions applying to complaints and appeals filed on or after the bill's effective date.

Statutes affected:
As Introduced: 5715.19, 5717.01