Reps. Click, D. Thomas Introduce Legislation to Modernize Ohio's Tax Appeal System

State Representatives Gary Click (R- Vickery) and David Thomas (R- Jefferson) have introduced House Bill 613, legislation to modernize and strengthen the state’s tax appeals framework. The bill works to deliver clearer timelines, increased transparency, and fairer procedures for taxpayers seeking reassessments or refunds.

The legislation would update multiple sections of the Revised Code and reforms processes within the Department of Taxation and the Board of Tax Appeals. 

Key provisions include the following:

• An 180-day hearing deadline with limited extensions;
• A 30-day taxpayer review period for proposed final determinations;
• And a halt to interest accrual after one year on unresolved reassessment petitions.
   

“Taxpayers have every right to expect timely and fair adjudication surrounding challenges to their tax obligations. This bill helps achieve that purpose,” said Representative Click.

House Bill 613 would also allow settlement conferences to speed up dispute resolution and create a new appeals pathway allowing taxpayers to appeal directly to the Board of Tax Appeals when the Department does not act within one year. The bill would further require the Board of Tax Appeals to issue decisions within 12 months and strengthen the Problem Resolution Officer program with staffing requirements, a public directory, and expanded reporting metrics.

“This bill helps give our taxpayers more certainty and more of a fair fight. The longer their appeals are delayed the longer they are not being served,” said Representative Thomas.

These reforms provide predictability, improve accountability, and ensure taxpayers receive timely, fair outcomes.

House Bill 613 now awaits a committee assignment.