Legal Resources

Appeals Process

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

  • You have only sixty (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 our original notice of appeal and two copies, unless you are filing using an electronic method.  A copy of the final determination should also be attached to each notice of appeal.  The notice of appeal must clearly state why you are appealing and include a request for the relief sought.  The law requires you to describe carefully each error which 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 Tax Commissioner’s copies must be mailed or delivered in person.  There is no electronic option.
  • The Board of Tax Appeals and the Tax Commissioner must each receive the notice of appeal and the copy of the final determination within sixty (60) days of your receipt of the final determination.  In order to file your appeal on time, you must send the notices of certified mail, express mail, fax, authorized delivery service or electronic transmission to the board and make sure that the recorded date is within sixty (60 days of your receipt of the final determination.  Ordinary mail delivery is not considered received until each agency actually receives your notice of appeal.  If the notice of appeal is filed by fax or electronic transmission, the date and time the notice is received by the board shall be the date and time reflected on a timestamp provided by the board’s electronic system.  Alternatively, you may personally deliver the notices before the sixty (60) days are up to be sure both agencies receive it within the sixty (60) day time limit.  Appeals which are received late do not meet the requirements of the law and cannot be considered. 

The mailing address of the Board of Tax Appeals is:

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

The Tax Commissioner’s mailing address is:

30 East Broad Street
22nd Floor, State Office Tower
Columbus, OH 43215-3414