OH HB232

Amends Ohio Revised Code sections 5715.19 and 5717.01 to restrict property tax valuation complaints filed by third parties (legislative authorities, mayors, or those acting on their behalf) against property they do not own or lease

Requires third party complainants seeking to increase property valuations to base complaints solely on arm's length sales evidenced by a conveyance fee statement filed within two years of the tax lien date, where the sale price exceeds the listed value by both 10% and a filing threshold ($500,000 in 2022, adjusted annually for inflation)

Mandates third party complainants submit a sworn affidavit declaring whether they are acting on behalf of a legislative authority or mayor, with false statements constituting falsification under Ohio law

Prohibits legislative authorities, mayors, or third party complainants from appealing board of revision decisions to the board of tax appeals, and bars boards of education from filing counter-complaints against original complaints filed by third parties

Requires boards of revision to order legislative authorities, mayors, or persons acting on their behalf to pay property owners' costs and reasonable attorney's fees if complaints are dismissed for non-compliance with filing requirements