that has allowed school districts to initiate complaints at county boards of revision when they believe properties are undervalued.
-If a school district or other government entity that receives property taxes is unhappy with a board of revision decision, it would no longer be allowed to appeal it to the Ohio Board of Tax Appeals. However, property owners could still allow to appeal board of revision decisions to the Board of Tax Appeals.
Republicans in the legislature said that Ohio’s 45-year-old system is abused by school districts, unusual compared to other states and doesn’t create certainty that business owners need when deciding where to invest. “This bill is a tax shift, blocking due process for local governments and school districts who are working to ensure fair property taxes are paid by investors and the commercial industry,” she said.