INSTRUCTIONS FOR APPELLANT
Use this form when an appeal is made to the Board of Tax Appeals from a decision of a Board of Revision under the provisions of R.C. 5717.01. Alternatively, an appeal may be taken to the court of common pleas of the county where the property is located pursuant to R.C. 5717.05.
This notice of appeal MUST be filed with both the Board of Revision and the Board of Tax Appeals within thirty days of the date the Board of Revision mailed its decision or it will be dismissed.
File appeals electronically with the Board of Tax Appeals by following the instructions and links available at www.bta.ohio.gov . Appeals can also be delivered in person, or sent by certified mail, express mail, or authorized delivery service, to the
Board of Tax Appeals
24th Floor, State Office Tower
30 East Broad Street
Columbus, Ohio 43215
A copy of the decision of the Board of Revision MUST be attached to the notice of appeal.
BTA Small Claims-R.C. 5703.021- An appeal may be assigned to the small claims docket only with the taxpayer's consent. A decision issued by the board in an appeal assigned to the small claims docket is final for all parties, may not be appealed, and shall not be considered as precedent in any other case, hearing, or proceeding. Eligibility for small claims is restricted to property which qualifies for the partial tax exemption set forth in R.C. 319.302, also known as the “nonbusiness credit.” Consult your tax bill or contact your county auditor to determine your qualification as a small claim. Hearings for small claims, if requested, will be by telephone.
BOARD OF REVISION REQUIREMENTS
The Board of Revision is required to notify by certified mail all persons who were parties to the proceeding before the Board of Revision, and file proof of service of such notice with the Board of Tax Appeals.
The Board of Revision is required by R.C. 5717.01 to certify to the Board of Tax Appeals a complete transcript of the record of the proceedings of the Board of Revision, including the original complaint and all evidence offered in connection with the complaint, and shall disclose if the appeal is eligible for small claims. In order to facilitate timely resolution of this matter, the transcript must be filed within 45 days after the notice of appeal is filed.