OH HB751

Adds definition of "interim period" to property tax valuation complaint law, defined as the tax year to which section 5715.24 applies and each subsequent tax year until that section applies again.

Restricts persons from filing multiple complaints on the same property within an interim period unless valuation changed due to: arm's length property sale, casualty loss, substantial improvements, or occupancy changes of at least 15 percent with substantial economic impact.

Allows refiling of complaints dismissed for unauthorized practice of law claims and prohibits dismissal based on inaccurate property owner identification.

Permits eligible persons to file 2020 tax year complaints requesting valuation based on post-January 1, 2020 factors or accounting for COVID-19 pandemic-related property value reductions, even if a prior complaint was filed in the same interim period.

Amendments apply to complaints filed for tax year 2020 and thereafter.