The bill amends sections 5715.19 and 5717.04 of the Revised Code to revise the procedures for tax appeals and property tax complaints in Ohio. It introduces a new definition for "third party complainant," explicitly excluding legislative authorities and mayors while including county prosecutors and treasurers. The bill establishes that complaints cannot be filed against a parcel's valuation if a complaint has already been submitted for that parcel during the same interim period, unless certain conditions are met. It also allows for the re-filing of complaints dismissed due to unauthorized practice of law and clarifies the notification process for property owners regarding these complaints.

Additionally, the bill mandates that legislative authorities or mayors must adopt a resolution to authorize the filing of complaints on properties they do not own or lease, ensuring transparency. It requires these resolutions to include specific property information and mandates notification to property owners before adoption. The bill also sets a timeline for hearings and decisions on complaints, streamlining the process. It prohibits private payment agreements related to property tax complaints, making them void and unenforceable, and allows property owners or tenants to present evidence of similarly situated properties to support claims of overvaluation. The amendments apply to complaints filed on or after the effective date of the legislation.

Statutes affected:
As Introduced: 5715.19, 5717.04