COVID Board of Revision Filings Law
Legislative Changes due to COVID
County Auditor Praises Passage of COVID-19 Property Impact Bill
Link to information on S.B. 57
Jefferson- Ashtabula County Auditor David Thomas praised the passage and signing of an Ohio law to help property owners impacted by COVID-19. S.B. 57 was signed into law by Governor Mike DeWine on April 27th and will become effective after a 90 day period on July 26th.
“This law helps clear up some issues commercial property owners have had when it comes to property value complaints over COVID-19 restrictions”, explained Auditor Thomas. “One of the reasons I have been so vocal against the government overreach we have seen with Health Orders and restrictions is that many businesses have been strongly hurt and I am grateful the Legislature is taking steps to continue helping these businesses.”
S.B. 57 provides relief for property owners in several ways relating to the COVID-19 pandemic and economic hardships. Those businesses who filed Board of Revision complaints in 2021 were doing so with an effective date of January 1, 2020 which was prior to the pandemic. Businesses can now inform the Auditor’s Office of their wish to use October 1, 2020 as an updated effective date.
“We had businesses come to us saying they were closed for most of the year due to government lockdowns, but because the effective date was January 1st we had to look at what was the value and situation on that date. Now there’s more flexibility”, shared Auditor Thomas.
The legislation passed unanimously in both the Ohio House of Representatives and the Ohio Senate this past spring. The law also allows for property owners to file a Board of Revision property value complaint in 2022 and 2023 even if they had filed one this calendar year due to COVID-19 considerations. Traditionally, property owners can only file once every three years.
“I certainly want to thank State Representative Sarah Fowler-Arthur and State Senator Sandra O’Brien for their support of this legislation and their efforts to listen to the people of Ohio,” said Auditor Thomas.
A provision allowing tenants of properties to file a Board of Revision property value complaint if they are responsible for paying the property taxes was also included in the legislation. Thomas remarked this will be beneficial for many small businesses such as restaurants who may not own their building, but due to their lease, pay the taxes.
Thomas encourages residents to contact the Auditor’s Office with questions about this law or other aspects of property and taxes.
“Despite the pandemic and restrictions, I still see property sales and a real estate market which is absolutely booming”, remarked Thomas. “I know values increased during our 2020 Revaluation, but looking at the market right now, they’re continuing to increase with record sales and prices being offered.”
S.B. 57 is targeted towards commercial property which Thomas said could be seen to take a harder hit during the pandemic and still may while residential property values and sales though continue to increase.