The bill amends sections 5715.19 and 5717.01 of the Revised Code to enhance the regulations surrounding property tax complaints in Ohio. It introduces a clear definition of a "third party complainant," which now includes individuals acting on behalf of a legislative authority or mayor. The bill allows complaints to be filed by third parties who are officials or employees of a political subdivision or have been directed by such officials. Additionally, it ensures that complaints cannot be dismissed solely for inaccurately identifying the property owner and establishes new requirements for legislative authorities and mayors when filing complaints regarding properties they do not own or lease.

Moreover, the bill prohibits legislative authorities or their representatives from entering into private payment agreements concerning property tax complaints, rendering such agreements void. It mandates that if a board of revision dismisses a complaint filed by a legislative authority, they must cover the property owner’s costs and reasonable attorney's fees. The bill also outlines the process for adjusting the filing threshold for tax complaints based on economic indicators and requires the tax commissioner to determine the common level of assessment for real property. Overall, these amendments aim to clarify existing laws, enhance transparency, and streamline the property tax complaint process while ensuring timely notifications and hearings.

Statutes affected:
As Introduced: 5715.19, 5717.01