OH HB590

Shifts burden of proof to county auditors in property tax valuation complaints filed by property owners, requiring auditors to establish by preponderance of evidence that the valuation is not an overvaluation, undervaluation, discriminatory valuation, or illegal valuation

Requires county auditors to provide boards of revision all information and evidence within their knowledge affecting property valuation when owners file complaints, with failure to disclose precluding introduction on appeal

Allows property owners filing valuation complaints or appeals to submit evidence of similarly situated properties to demonstrate overvaluation compared to peers, neighbors, or competitive set

Removes appeals from local board of tax review decisions under Section 718.11 from the categories that may be appealed to the Supreme Court or court of appeals

Applies burden of proof and evidence disclosure changes to complaints filed on or after the effective date, and comparable property evidence provisions to complaints filed for tax years ending on or after the effective date