PDF/Printer Friendly Version The First District Court of Appeals denied a taxpayer’s request to lower the tax valuation for its property. The taxpayer claimed that its appraisal supported a lower value, and asserted that its appraisal must be adopted because no evidence supported the auditor’s assessment. Although the decision does not articulate any new standard, it reinforces the taxpayer’s burden to prove a lower value, and clarifies when the auditor’s valuation can be ret

Governor Mike DeWine has announced that Patricia Harris will be Ohio’s new Tax Commissioner once confirmed by the Ohio Senate. As we mentioned in our previous SALT Buzz dated December 1, 2022, the former Tax Commissioner Jeff McClain retired at the end of 2022. Sarah O’Leary, who was a Deputy Tax Commissioner and the Chief Counsel under McClain, is currently serving as Interim Tax Commissioner. Commissioner Harris’ start date has not yet been confirmed. In his press release

PDF/Printer Friendly Version On January 2nd and 3rd, 2023, Governor DeWine signed a number of bills passed during last year’s lame duck session of the General Assembly. Three of these bills impact Ohio’s tax laws: Am. Sub. H.B. 45 (West, Roemer), Am. Sub. H.B. 66 (Hoops), and Sub. S.B. 33 (Hottinger, Brenner). Am. Sub. H.B. 45 (“HB45”) HB45 contained a number of tax-related provisions: Tax Amnesty The bill authorized a two-month tax amnesty during 2023 to cover those taxes