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ARTICLE · 24 APRIL 2024

HB 126 Almost Two Years Later - Implementation Status

Vorys Sater Seymour & Pease
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In April 2022, Ohio Governor DeWine signed Am Sub. House Bill 126, 134th General Assembly (HB 126); a significant restriction on the activities of local Boards of Education...

United StatesGovernment, Public Sector
Nicholas Ray
Nicholas Ray

In April 2022, Ohio Governor DeWine signed Am Sub. House Bill 126, 134th General Assembly (HB 126); a significant restriction on the activities of local Boards of Education (BOEs) in pursuing property taxpayers for increases in tax. Ohio is one of a very limited number of states that allows this third-party interference in the property tax assessment process. The risk of BOE action has been a very significant concern for investors considering investments in the state. Prior to this law, BOEs could initiate these cases at any time and for any reason.

Here is a summary of the significant changes:

  1. Limits the initiation of complaints by non-property owners, excluding certain tenants, to the county board of revision (BOR) to situations where (1) "the property was sold" in a recent arm's length sale; (2) before the tax year for which the complaint is filed; and, the sale price exceeds the current assessment by 10% and $500,000 (adjusted for inflation).

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