The Ohio Board of Tax Appeals provides taxpayers, corporate entities and governmental entities with a non-partisan forum in which to resolve tax disputes. The board resolves appeals from final determinations of the Tax Commissioner, county boards of revision, county budget commissions, and municipal boards of appeal. As Ohio's administrative tax court focusing exclusively on tax issues, the board relieves an overburdened state judicial system and has the expertise to resolve complicated tax issues thoroughly and effectively.

The Ohio Board of Tax Appeals adjudicates all of the 62 taxes of the state of Ohio except estate taxes. The most common appeals filed with the board are from decisions issued by county boards of revision, the Tax Commissioner, municipal boards of appeal, and county budget commissions.

A hearing before the board is very similar to a trial in court, with witnesses, exhibits, and rules of evidence and procedure. One of the board’s attorney examiners will preside over the hearing. At the discretion of the presiding attorney examiner, each party will be accorded an opportunity to make a brief opening statement or the appellant may immediately proceed with the presentation of its case. At the conclusion of the hearing, the parties will have an opportunity to make closing statements.

Many cases are settled to the parties’ mutual satisfaction because resolution is faster and less expensive than the hearing process. Settlement also avoids the risk of an adverse outcome. Since the board is not bound by the lower jurisdiction’s ruling, it can leave the value the same, decrease it, or increase it depending on the evidence presented. The strongest cases include evidence of a recent arms-length sale of the subject property or the testimony of an appraiser about an appraisal as of the tax lien date being appealed.