The bill amends sections 5715.19 and 5717.01 of the Revised Code to enhance the framework for 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, and specifies the conditions under which these complaints can be filed. The bill stipulates that individuals are considered to be acting on behalf of a legislative authority or mayor if they are officials or employees of the political subdivision or have been contracted for this purpose. Additionally, it allows for complaints to be filed based on circumstances arising after the tax lien date and sets forth requirements for legislative authorities or mayors to file complaints regarding properties they do not own or lease.

Moreover, the bill implements procedural changes for filing complaints, including a requirement for legislative authorities to adopt a resolution authorizing the filing and to notify property owners prior to this adoption. It prohibits the dismissal of complaints solely for incorrect identification of property owners and voids private payment agreements between legislative authorities and property owners concerning complaints. The bill also mandates that if a complaint by a legislative authority is dismissed for non-compliance, the authority must cover the property owner's costs and attorney's fees. It clarifies the appeal process for decisions made by county boards of revision, allowing only specific parties to appeal, and introduces penalties for false statements in affidavits related to property tax complaints. The amendments are designed to be remedial and will apply to complaints and agreements made on or after the bill's effective date, with certain provisions set for implementation in tax year 2022 and beyond.

Statutes affected:
As Introduced: 5715.19, 5717.01