OH HB198

Restricts property tax complaints to be filed only by property owners and their authorized representatives, eliminating the ability of government entities (county commissioners, prosecutors, township trustees, school boards, municipal officials) to file complaints against property valuations.

Modifies sections 5715.19, 5715.27, and 5717.01 to limit complaint filing authority to property owners, their spouses, professional appraisers retained by owners, officers/employees of property-owning entities, and trustees of trusts that own property.

Removes language allowing boards of education to file complaints and participate in property tax valuation disputes, though they retain the right to receive notice of complaints and participate when notified by the county auditor.

Updates section 307.699 regarding sports facility service payments to permit only property owners and taxing districts to appeal service payment determinations to the board of revision.

Makes conforming changes to section 3735.67 regarding community reinvestment area tax exemptions to limit complaint authority to property owners and persons authorized under the revised section 5715.19.