As Ohio’s administrative tax court, the Board of Tax Appeals (BTA) provides taxpayers and taxing authorities with an accessible, fair and efficient appeals process and to resolve appeals in a timely and judicious manner by facilitating settlement or by issuing comprehensive written decisions, which are based upon Ohio statutes, case law, and board precedent.

This process is conducted by an agency unaffiliated with any potential parties to a case. In addition, taxpayers are assured their appeal will be reviewed and considered by board members and a staff of attorney examiners who focus exclusively on tax issues and have considerable expertise in tax matters