The bill amends sections 5715.19 and 5717.04 of the Revised Code to enhance the procedures for tax appeals and property tax complaints in Ohio. It introduces a revised definition of "third party complainant," explicitly excluding legislative authorities and mayors while including county prosecutors and treasurers. New requirements for filing complaints are established, including deadlines and conditions for refiling if a previous complaint was dismissed due to unauthorized practice of law. The bill also clarifies that legislative authorities and mayors must adopt a resolution at a public meeting and notify property owners before filing complaints on properties they do not own. Additionally, it ensures that complaints cannot be dismissed solely for inaccurately identifying the property owner and mandates that county auditors notify property owners of any complaints filed against their properties.

Further provisions in the bill require complainants to provide all relevant information to the board of revision, with the possibility of being barred from introducing evidence on appeal if they fail to do so without good cause. It also places the burden of proof on auditors in property valuation complaints and prohibits private payment agreements related to property tax complaints, rendering them void. Property owners or tenants are allowed to submit evidence of similarly situated properties to support claims of overvaluation, which may be considered by the board or court if credible. The bill repeals existing sections 5715.19 and 5717.04, with the new provisions applying to complaints filed on or after the effective date of the amendments.

Statutes affected:
As Introduced: 5715.19, 5717.04