OH HB491

Restricts property tax complaints to property owners only, removing the authority of government entities (county commissioners, prosecutors, township trustees, school boards, municipal officials) to file complaints challenging property valuations or assessments

Modifies section 5715.19 to limit complaint filers to property owners, their spouses, professional representatives (appraisers, accountants, brokers), and trust beneficiaries—eliminating eligibility for boards of education and other public officials

Removes authority of public entities to file complaints against exemptions granted under community reinvestment area provisions (section 3735.67) and tax exemption provisions (section 5715.27)

Limits appeals to the board of tax appeals to the county auditor, tax commissioner, school board of education for the specific parcel's district, and authorized taxpayers—eliminating broader appeals by other government entities

Makes corresponding technical changes to sections 307.699 and related statutes to reflect the restriction of complaint authority solely to property owners and their authorized representatives