Ohio Property Tax

Ohio Board of Tax Appeals Accepts Taxpayer’s Retroactive Valuation of Personal Property

Upon remand from the Ohio Supreme Court, the Board of Tax Appeals recently ruled in favor of a taxpayer’s valuation of its personal property using a different method than the statutorily prescribed “302 Computation.” The taxpayer presented a retrospective appraisal report prepared after the relative tax valuation dates. The BTA accepted the taxpayer’s valuation as... Read More

Steve Dimengo Interviewed by WKSU Regarding Recent Property Tax Victory

The Ohio Supreme Court in WCI Steel, Inc. v. Testa recently held that a taxpayer was permitted to introduce a new property valuation at the Board of Tax Appeals, provided the proper objections were preserved. In an interview with WKSU, Steve explains that this holding applies to real property tax cases too, even though WCI... Read More

Taxpayer Allowed To Present New Appraisal in Property Tax Appeal

In a property tax valuation case, Steve Dimengo and Dave Hilkert recently succeeded in obtaining a favorable judgment with the Ohio Supreme Court for their client, WCI Steel, Inc.  The Court’s 7-0 decision essentially allows a property owner to introduce a new appraisal to the Ohio Board of Tax Appeals (BTA) even though it was not previously presented at the... Read More

Church Administrative Offices Denied the Real Property Tax Exemption

Churches and other places of worship have had two available  exemptions from Ohio real property taxes, but this may be changing. Property where public worship actually occurs is specifically exempt. However, since this public worship exemption does not encompass buildings used by churches for ancillary purposes, such as administrative offices, churches have historically been granted... Read More