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 annual report will now include detailed statistics on audits, appeals, and resolution timelines, promoting transparency in tax administration. Additionally, the bill stipulates that interest on assessments will cease to accrue after one year from the filing of a reassessment petition and mandates timely hearings for reassessment petitions to be held within 180 days unless mutually extended.

The bill also introduces significant changes to the appeal process for property tax assessments and refund denials, including new procedures for filing notices of appeal and requirements for the content of appeals. It establishes timelines for the Board to render decisions and allows for extensions with consent from all parties. Furthermore, it creates a new section allowing petitioners to appeal if the tax commissioner fails to issue a final determination within one year. The bill repeals several existing sections related to tax appeals, streamlining the process and consolidating rules under the new provisions, which will apply to appeals filed on or after December 31, 2026. Overall, these amendments aim to enhance efficiency, transparency, and communication in tax-related matters.

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