Information Release

2000-02 - Sixty Day Appeal Periods - September 29, 2000

The appeal period for assessments and final determinations has been lengthened from thirty (30) days to sixty (60) days. The Taxpayer Services Bill, H. B. 612 (effective 9/29/2000), brought about this change. The reason for allowing taxpayers additional time to file an appeal is to give them sufficient time to prepare a thorough appeal.

Petition for Reassessment

Taxpayers now have sixty (60) days from the receipt of an assessment to file a petition for reassessment.

Please note, for personal property and public utility taxpayers, the sixty-day period still starts when the Department of Taxation mails the assessment certificate by regular first class mail.

Appeal to the Board of Tax Appeals

Taxpayers now have sixty (60) days after receipt of the Final Determination of the Tax Commissioner (or final assessment certificate for personal property) to file an appeal to the Board of Tax Appeals. Please note that the appeal period for a County Board of Revision decision has not been changed and is still thirty (30) days.

Appeal to the County Court of Appeals or the Supreme Court of Ohio

The appeal period of a Board of Tax Appeals decision to a County Court of Appeals or the Supreme Court of Ohio has not been changed. The appeal period remains thirty (30) days.