Mission Statement

The mission of the Ohio Board of Tax Appeals, as Ohio's administrative tax court, is to provide taxpayers and taxing authorities with an accessible, fair and efficient appeals process and to resolve appeals in a timely and judicious manner by facilitating settlement or by issuing comprehensive written decisions, which are based upon Ohio statutes, case law, and board precedent.

Board Meetings

The Ohio Board of Tax Appeals (BTA) holds board meetings at 10:00 a.m. on the date of the meeting.  For 2014, the BTA has meetings scheduled on the following dates:

January, 2014: 1/13/14 & 1/27/14

February, 2014: 2/10/14 & 2/26/14

March, 2014: 3/10/14 & 3/24/14

April, 2014: 4/7/14 & 4/24/14

May, 2014: 5/5/14

June: 6/23/14

July, 2014: 7/21/14

August, 2014: 8/25/14

September, 2014: 9/22/14

October, 2014: 10/20/14

November, 2014: 11/24/14

December, 2014: 12/17/14

Any changes to the BTA's board meeting schedule will be reflected on the front page of this website in advance of the meeting.

About The Board of Tax Appeals

The Board of Tax Appeals (“BTA”) was established in 1939. Until 1976, the BTA’s primary responsibilities related to the supervision, on a state-wide basis, of county auditors’ assessment of real property.

Reestablished in 1976 as an independent, quasi-judicial, single purpose appellate tribunal, the BTA’s former administrative functions were transferred to the former Department of Tax Equalization and ultimately to the Division of Tax Equalization within the Department of Taxation.

BTA now is essentially intended to serve as an administrative “state court” for the purpose of ruling on state and local tax appeals.

BTA is comprised of 3 members:
  • Appointed by the Governor, approved by the Senate
  • Only two may be affiliated with the same political party
  • Serve staggered six year terms
  • At least 2 members must be Ohio attorneys who have practiced Ohio tax law for six years


Board Members

Jim Williamson

Mr. Williamson serves as Chair of the Ohio Board of Tax Appeals.  He is a CPA with business degrees from Ball State University and Indiana University and has private sector interests in energy management and commercial real estate. Jim was elected Madison County Auditor in 1994 and served in that capacity until 2011 when Governor John R. Kasich appointed him to the Board of Tax Appeals.

Michael Johrendt

Mr. Johrendt serves as Vice Chair of the Ohio Board of Tax Appeals. Mr. Johrendt resides in Columbus, Ohio and is a principal in the law firm of Johrendt & Holford, located in Columbus, Ohio, practicing in the areas of business and tax law. In addition to his law practice, Mr. Johrendt owns and operates a commercial real estate investment company.

David Harbarger

Mr. Harbarger is retired from the practice of law, but previously focused his practice on public law. His clients included municipalities, municipal corporations, developers, a Fortune 200 company, charitable organizations and a community college. He also served as the Director of Law for two local communities. During the 1980s, he worked on Resolution Trust Corporation issues with federal agencies, local developers and owners, banks and savings and loan institutions.

Executive Director

A.J. Groeber

A.J. Groeber was hired as the Executive Director of the Ohio Board of Tax Appeals in March of 2013. He holds BS/BA degrees from Ohio University, and an MBA from The Ohio State University. Prior to his service to the board, he worked in the private sector managing strategic business programs for a large corporation.

Chief Attorney Examiner

Bradford Arnold

Mr. Arnold joined the board as an attorney examiner in 1991, serving as both a mediator and a hearing officer, and was appointed chief attorney examiner in 2001. He received his bachelor of arts degree in political science from The Ohio State University in 1985 and his juris doctorate from Capital University Law School in 1988. Before beginning his career with the board, Mr. Arnold was a judicial law clerk for the Honorable Dean Strausbaugh of the Tenth District Court of Appeals.

Ohio Board of Tax Appeals

Rhodes Tower
30 East Broad Street, 24th Floor
Columbus Ohio 43215
Phone (614) 466-6700
Fax (614) 485-1001

Ohio Board of Tax Appeals is
an Equal Employment Opportunity Employer and is ADA compliant.