Stephen K. Hall, JD, LLM – Member
Taxpayer Appeal Rights for Some Ohio Board of Tax Appeals Decisions Re-instated and Now Effective!
Tax Commissioner Cases & Municipal Income Tax Cases – Right of direct appeal to Ohio Supreme Court
Beginning September 13, 2018, decisions from the Ohio Board of Tax Appeals (BTA) on matters that were originally appealed to the BTA from final determinations of the Ohio Tax Commissioner and from decisions of Municipal Local Boards of Tax Review (Local Income Tax Matters) will have a right of direct appeal to the Ohio Supreme Court. That right had been removed by an amendment to R.C. 5717.04 in House Bill 49, but it has been reinstated by an amendment to that statute in House Bill 292, that takes effect today.
BTA decisions relating to Tax Commissioner final determinations include several tax types. Some of the taxes administered by the Tax Commissioner, and for which the right of appeal to the Supreme Court will apply, include: sales tax, use tax, personal income tax, commercial activity tax, pass-through entity tax, gross casino revenue tax, financial institutions tax, kilowatt hour tax, tangible personal property tax imposed on certain public utilities, school district income taxes, petroleum activity tax, severance tax on oil and gas, and several other taxes. BTA decisions on final determinations of the Tax Commissioner relating to real property tax exemption matters (but not valuation matters) also are appealable to the Supreme Court.
BTA decisions on Tax Commissioner final determinations relating to the new centrally administered municipal net profits tax, as well as BTA decisions on Local Income Tax Matters may also be appealed directly to the Ohio Supreme Court.
Decisions from the BTA on matters that originated from appeals instituted at county Boards of Revision (real estate valuation cases and CAUV cases, for example), however, cannot be appealed directly to the Ohio Supreme Court. Appeals from BTA decisions on those Board of Revision related matters must be taken to one of the twelve local courts of appeal in Ohio.
The following chart summarizes the version of the law on and after September 13, 2018, but please note that all facts and circumstances should be reviewed by you and your attorney before taking any action. This chart is merely a guide and should not be relied upon in making decisions on potential appeals.
If you have any questions on taxpayer appeal rights or other state and local tax matters, please contact Tom Zaino, Steve Hall, Rich Farrin, Deb McGraw, Adam Garn, or any other ZHF professional.