The bill amends various sections of the Revised Code to strengthen the tax enforcement capabilities of the Department of Taxation and the Board of Tax Appeals in Ohio. Key provisions include the requirement for the Department to provide annual reports to legislative leaders, the appointment of problem resolution officers to assist taxpayers, and the establishment of a form for taxpayers to request help. The bill also mandates that annual reports contain detailed statistics on audits, assessments, and appeals, while prohibiting the use of tax assessments for employee performance evaluations. Additionally, it introduces new procedures for handling petitions for reassessment, including timelines for hearings and the limitation of interest accrual on assessments to one year.

Moreover, the bill outlines new procedures for tax refund and compensation determinations, requiring the tax commissioner to review additional information provided by applicants within a specified timeframe. It establishes clear timelines for hearings and mandates that applicants be notified of proposed final determinations at least thirty days prior to a final decision. The bill also allows for settlement conferences between the commissioner and applicants, clarifying the process for additional documentation requests and negotiations. Significant changes to the property tax assessment appeal process are also included, such as new filing procedures and a requirement for the board to render decisions within twelve months. The bill repeals several existing sections to streamline the appeal process, with amendments applying to appeals filed on or after December 31, 2026.

Statutes affected:
As Introduced: 5703.42, 5703.52, 5703.60, 5703.70, 5717.01, 5717.011, 5717.02