September 23, 2021

Pandemic Provides Another Chance For Ohioans To Challenge Property Tax Values

Greene County Auditor David Graham said some industries have been hit harder than others by the pandemic and continue to struggle to meet fixed expenses like mortgages and insurance.

“The entertainment and travel industries have been devastated by the loss of revenue, but mom-and-pop stores have been equally badly affected when you consider the percentage of their revenue that has been lost,” he said. -he declares.

While homeowners can file a COVID-19 complaint, it would be difficult for a homeowner to show that their property’s value should be reduced due to the pandemic, Keith said.

“Given the state of the real estate market, we do not expect residential properties to be successful in COVID-19 complaints. Home values ​​have generally remained strong during the pandemic, ”he said.

To explore“Astronomical increase” in property values ​​hits some local landlords

When a Montgomery County homeowner files a COVID-19 complaint, they will be required to provide an opinion on the value of their property as it was during the pandemic on October 1, 2020. Once the complaint is filed, the owner will be scheduled to a hearing later this year by Zoom videoconference or phone, where they can argue for a change in value.

Homeowners must provide evidence at the hearing to show how the COVID-19 pandemic or a COVID-19 health order has affected the value of their property, and they must be prepared to answer questions about COVID-relief funds. 19 they received.

According to Keith, here are some examples of evidence to add to a hearing:

— An appraisal from around October 1, 2020 that uses the income approach and explains how the pandemic affected the value of the property

— Income and expense reports comparing 2020 with previous years, which could include changes in the rents collected

— Documentation or testimony of the costs and limits of compliance with COVID-19 health orders

— Information submitted as part of business interruption insurance claims or COVID-19 relief or subsidy programs through the Small Business Administration or local governments

If a COVID-19 complaint is accepted and the Board of Review issues a change in value, that change will affect property taxes payable in 2021. If a homeowner who has already paid their 2021 taxes receives a write-down in this way, he would get a tax refund, according to the auditor’s office.

Normally, owners can only dispute the value of their property once per three year property value update cycle. But a homeowner can file a COVID-19 complaint even if they have already filed a normal dispute over the value of their property.

Keith said members of the Ohio County Auditors Association had hoped the COVID-19 complaint process would have been approved earlier in the year as an emergency measure so that cases could be routed earlier through the normal hearing process.

“It adds some administrative burden to the process,” he said.

Montgomery County sat down a second board of review earlier this year to handle the upsurge in cases resulting from a 2020 property reassessment that resulted in an 82% increase in the value of the county’s 210,776 residential plots – 62% of them increasing by double-digit percentages, according to the auditor’s office.

So far this year, Montgomery County has scheduled hearings on 3,801 parcels with 2,841 already heard and decisions made on 1,694 parcels, according to the auditor’s office.

With unanimous support in both Statehouse chambers, the bill containing the COVID-19 complaints provision also included a property tax exemption for nonprofits that own supportive housing for people. diagnosed with mental illness or substance use disorders.

For property owners in Montgomery County, more information and the form are available online at mc-bor.org. Landowners in Greene County can contact the auditor’s office online at www.greenecountyohio.gov/366/Auditor.


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