Before Filing an Appeal
This is some information you should know before deciding to file an appeal.
Individuals may represent themselves in appeals before the board. Certain restrictions apply when an individual attempts to represent another individual or certain entities. See Ohio Adm. Code 5717-1-02. While the board accepts all notices of appeal for filing, it may restrict who will be permitted to act in a representative capacity throughout the remainder of the proceedings. However, given the complex statutory case law and evidentiary requirements in this area, it is advisable for parties to seek the assistance of counsel.
Because the board is responsible for deciding appeals, neither it nor its staff can provide legal advice as to a specific question. However, the board’s staff may be able to answer procedural questions. In order to gain a better understanding of the board’s role in the tax appeals process, parties may review decisions of the board on this website.
There is no charge for filing an appeal with the board. However, most appeals involve a trip to Columbus, the cost of an attorney, the expenses of an expert, such as an appraiser, and infrequently, the cost of a court reporter.
There are risks involved in filing an appeal. Carefully review the FAQ, “Is there any risk in filing an appeal” before deciding to file an appeal.
All 62 State of Ohio taxes are adjudicated by the Board of Tax Appeals except for estate taxes. The most common appeals filed with the board are taken from decisions issued by county boards of revision, the Tax Commissioner, municipal boards of appeal, and county budget commissions.
Filing an appeal.
An appeal from a decision of a county board of revision should be on DTE Form 4, notice of appeal. This form may be obtained from this website, the county auditor, the county board of revision, or the Division of Tax Equalization of the Department of Taxation. The board has also developed a form, available on this website, which appellants are encouraged to use when pursuing an appeal from a decision of a municipal board of appeal. There is no “form” for appealing decisions of other taxing authorities. No specific appeal form is required by law, however, parties must follow all requirements imposed by the statute granting the opportunity for an appeal. Parties should therefore review and adhere to the statutes setting forth the manner by which an appeal may be filed with the board. Generally, notices of appeal should set forth the full name of the appellant and recite in a clear and concise fashion the matter and amount in controversy, the decision appealed from, the errors complained of, and incorporate or attach a copy of the decision from which the appeal is taken. See, generally, Ohio Adm. Code 5717-1-04. Notices of appeal should also indicate the type of tax involved, e.g., real property tax, personal property tax, sales and/or use tax, personal income tax, income withholding tax, etc. All appeals should include contact information including the mailing address of the appellant or its representative, a telephone and fax number, and email address if available.
An appeal must be filed with the board and the entity from which the appeal is taken in person or by ordinary mail,certified mail, express mail, authorized delivery service or fax transmission. If a notice of appeal is filed in person,ordinary mail or fax transmission, the date of the board’s receipt will constitute the filing date. If a notice of appeal is sent by certified mail, express mail or authorized delivery service, the date of the United States postmark placed on the sender’s receipt by the postal service or the date of receipt recorded by the authorized delivery service shall be treated as the date of filing. For a list of “authorized delivery services” see the Department of Taxation’s website.
Any documents filed with the board must refer to the appeal by both the appellant’s name and the case number assigned the appeal by the Board of Tax Appeals. The document should demonstrate that a copy has been sent to all other parties.
After the appeal is filed.
Once you have filed a notice of appeal with the board, a notice of appeal may be amended, but only within the same time restrictions and in the same manner, as the filing of an original notice of appeal. Appeals cannot be amended, to either correct flaws or expand upon arguments, after the time for filing an appeal has passed.
Upon the filing of an appeal, it is immediately assigned a case number and an attorney examiner, who will monitor its progress. The jurisdictional validity of an appeal, i.e., whether it was properly filed, is always subject to review. An appeal will typically be scheduled for a hearing and the parties will be provided with written notice as to the date and time of the hearing. All hearings are held in the board’s offices on the 24th Floor of the James A.Rhodes State Office Tower, 30 East Broad Street, in Columbus, Ohio.
You do not, however, have to attend your hearing. Attendance at an evidentiary hearing may be waived, in writing, by one or all of the parties. The waiver of appearance at hearing by one party, however, does not preclude the other parties from appearing and presenting evidence. In order for a hearing to be cancelled, the agreement of all parties is required. The failure of an appellant to notify the board of its waiver of hearing can result in the dismissal of the appeal for failure to prosecute. See Ohio Adm. Code5717-1-18.
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.