Reps. Click, Thomas want to overhaul Ohio’s tax appeals framework

State Reps. Gary Click, R- Vickery, and David Thomas, R- Jefferson, have introduced House Bill 613, which would allegedly “modernize and strengthen” the state’s tax appeals framework, while their Republican colleague will continue working on the well-known bane for Ohioans – property taxes.

The bill introduced by lawmakers aims to “provide clearer timelines, greater transparency, and fairer procedures for taxpayers seeking reassessments or refunds,” according to the press release.

If the bill becomes law, it would update the laws used by the Department of Taxation and the Board of Tax Appeals.

Among the changes proposed in the bill are a “180-day hearing deadline with limited extensions, a 30-day taxpayer review period for proposed final determinations, and a halt to interest accrual after one year on unresolved reassessment petitions.”

“Taxpayers have every right to expect timely and fair adjudication surrounding challenges to their tax obligations. This bill helps achieve that purpose,” Click said in a release.

The bill would also make life easier for Ohioans by allowing settlement conferences to expedite dispute resolution and creating new ways for people to appeal in court. The latter would allow taxpayers to appeal directly to the Board of Tax Appeals if no legal action is actually taken within one year.

Additionally, the bill would require the Board of Tax Appeals to “issue decisions within 12 months and strengthen the Problem Resolution Officer program by establishing staffing requirements, a public directory, and expanded reporting metrics.”

“This bill helps give our taxpayers more certainty and more of a fair fight. The longer their appeals are delayed, the longer they are not being served,” Thomas said in a release.

According to lawmakers, the bill awaiting committee assignment will “provide predictability, improve accountability, and ensure taxpayers receive timely, fair outcomes.”

Meanwhile, state Representative Steve Demetriou, R-Bainbridge Twp., is taking a similar approach by battling property taxes, recently introducing a bill to remove the five-year limit on municipal income tax net operating loss carryforwards. If the bill is passed, it would eliminate the state-imposed 5-year time limit for municipal income taxes under current Ohio law. This would allegedly bring “Ohio municipal income tax policy into closer alignment with the federal tax treatment of business losses.”

Demetriou’s bill also awaits a number and committee assignment.