The Ohio Supreme Court ruled that Olentangy Local Schools cannot appeal property tax valuations on property it doesn't own or lease, a decision that affects school districts across the state.
The district argued that once state lawmakers stopped school districts from appealing valuations to the Ohio Board of Tax Appeals, it could still challenge them in county courts.
But in a 6-1 decision issued Friday, the court said that's not the case.
Writing for the majority, Justice Daniel Hawkins wrote that historically, a board of education could appeal a county board of revision's decisions regarding the valuation of real property for tax purposes in one of two ways: by filing with the Ohio Board of Tax Appeals or by filing an appeal with a county common pleas court if the school board owned the property itself.
But when Ohio legislators changed the law in 2022, that eliminated a school district's ability to appeal to a county court, Hawkins wrote.
In a dissenting opinion, Justice Jennifer Brunner wrote that if the Olentangy district can prove property owners should be paying more in taxes, state law still allows for challenges in county courts.
In a statement, the Olentangy school district said it was disappointed with the ruling.
“Many districts, including Olentangy Schools, participate in the Board of Revisions process to protect its real property tax base, which constitutes a major source of its funding. This further protects the interests of our constituents because, if every reduction in value requested by owners of property within the district was granted, the district’s funding could decrease substantially – meaning the loss of vital resources needed to operate our schools in an effective manner" the district said.
"Additionally, reductions in one property’s value can result in increases to all other property owners’ tax rates. Unwarranted or unsubstantiated reductions in value do not serve the District’s interests, nor do they protect the common interests of all the district’s citizens," the district said.
