The bill amends sections 5715.19 and 5717.01 of the Revised Code to refine the procedures and definitions surrounding property tax complaints in Ohio. It introduces the term "third party complainant," which encompasses individuals acting on behalf of a legislative authority or mayor, and clarifies the eligibility and timeline for filing complaints, which must now be submitted by March 31 of the following tax year or by the closing date for the first half of property tax collections. Additionally, it outlines the conditions for refiling previously dismissed complaints and establishes new requirements for legislative authorities and mayors, including the adoption of a resolution at a public meeting and prior notification to property owners.

The bill also 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 board of revision dismisses a complaint from a legislative authority, they must cover the property owner's costs and reasonable attorney's fees. Furthermore, the bill details the process for adjusting the filing threshold for tax complaints based on economic indicators, specifies timelines for appeals, and includes provisions for interest accrual on unpaid taxes during complaint proceedings. It also imposes penalties for false statements in affidavits related to property tax complaints, aiming to enhance transparency and efficiency in the complaint and appeal process.

Statutes affected:
As Introduced: 5715.19, 5717.01