Ohio Department of Taxation Legal Resources

Appeals Process

In Order to Appeal A Final Determination to the Board of Tax Appeals

• You have only 60 days from the date you received a final determination to appeal.
• If you choose to appeal, you must send the Board of Tax Appeals your original notice of appeal and two copies. A copy of the enclosed final determination should also be attached to each notice of appeal. Your notice of appeal must clearly state why you are appealing. The law requires you to describe carefully each error that you believe the Tax Commissioner made.
• You must also send the Tax Commissioner a copy of your notice of appeal and a copy of the enclosed final determination.
• The Board of Tax Appeals and the Tax Commissioner must each receive the notice of appeal and the copy of the final determination within 60 days of your receipt of this final determination. In order to file your appeal on time, you must mail the notices by certified mail, express mail, or authorized delivery service and make sure that the recorded date is within 60 days of your receipt of the enclosed final determination. Ordinary mail delivery is not considered received until each agency receives your notice of appeal. Alternatively, you may personally deliver the notices before the 60 days are up to be sure both agencies receive it within the 60-day time limit. Appeals which are received late do not meet the requirements of the law and cannot be considered.

• For your information, Ohio Revised Code Section 5717.02 follows below. This is the section of the Code stating the requirements for a proper appeal to the Board of Tax Appeals. You must follow all of the mandatory requirements in order to appeal. If you don’t, you may lose your right to appeal.

The mailing address of the Board of Tax Appeals is:

30 East Broad Street
24^th Floor State Office Tower
Columbus, OH 43215-3414

The Tax Commissioner’s mailing address is:

30 East Broad Street, 22^nd Floor
P.O. Box 530
Columbus, OH 43216-0530