Clear rules are crucial for protecting property owners from unexpected tax increases. Ohio REALTORS recently testified in support of House Bill (HB) 232, which aims to close a loophole that some public entities have used to challenge property values through third parties.
Previously, HB 126 was passed during the 134th General Assembly to limit when school districts and other taxing authorities could file complaints or counter-complaints at the Board of Revision. This measure aimed to prevent unfair targeting of property owners with unexpected valuation increases. However, some local governments have circumvented this law by using attorneys or school treasurers to file as individuals, allowing them to become a party to the case.
Scott Williams, CEO of Ohio REALTORS, explained that HB 232 is intended to restore the spirit of legislation passed in 2022:
“HB 232 addresses and closes this loophole, reinforcing the original intent of HB 126 and ensuring that property owners receive the full protections envisioned by the Ohio General Assembly. It does so by requiring third-party complaints, including those acting on behalf of public entities, to submit sworn affidavits disclosing their relationship, and by prohibiting political subdivisions from paying agents to sidestep the filing restrictions.”
By reinforcing the integrity of the Board of Revision process, HB 232 seeks to build trust in the system and restore balance between property owners and taxing authorities. As it progresses through legislative procedures, Ohio REALTORS will continue advocating for strong safeguards for property owners statewide.
