Property Tax Trial and Appellate Litigation
Representation in complex property tax litigation at the trial and appellate levels
When disputes cannot be resolved administratively, we represent clients in trial and appellate litigation involving property tax assessments and valuation issues. Our experience includes appearances before boards of revision, courts of common pleas, appellate courts, and the Supreme Court of Ohio. We focus on building strong records, working with valuation experts, and presenting clear legal arguments tailored to both the legal issues and the client’s broader business objectives.
Our practice focuses on commercial and income producing properties.
What Our Property Tax Trial and Appellate Litigation Practice Includes
We represent commercial property owners and stakeholders in property tax litigation at both the trial and appellate levels. Our work includes developing valuation evidence, coordinating expert testimony, and presenting legal arguments before the courts.
Trial-Level Property Tax Litigation
We represent clients in valuation and assessment disputes before trial courts when administrative remedies are exhausted or not available. Our work includes pleadings, motion practice, discovery, expert coordination, witness preparation, and trial presentation.
Appellate Property Tax Litigation
We handle appeals arising from Boards of Revision, the Ohio Board of Tax Appeals, and trial court decisions. Our experience includes briefing and oral argument before appellate courts and the Supreme Court of Ohio.
Development and Presentation of Valuation Evidence
We work closely with appraisers, economists, and other valuation professionals to develop persuasive expert testimony. We ensure that valuation opinions are properly supported and meet evidentiary standards.
Strategic Case Assessment and Resolution
Not every case should be tried. We evaluate legal and business considerations, assess risk, and advise clients on settlement opportunities, mediation, or continued litigation based on objectives.
We help clients determine not only whether property tax litigation is appropriate, but also the venue, strategy, and evidentiary approach most likely to achieve a favorable result.
When Property Tax Litigation May Be Appropriate
Property tax litigation is appropriate when valuation or assessment disputes cannot be resolved through administrative complaints and appeals, or when important legal issues must be decided by the courts. Situations that often warrant litigation include the following.
Unresolved Disputes After Administrative Appeals
When a Board of Revision or the Ohio Board of Tax Appeals issues a decision that is not supported by the evidence or applicable law, further review in the courts may be required.
Significant Valuation or Tax Exposure
Cases involving substantial assessments, portfolio-wide issues, or precedent-setting valuation questions may justify trial or appellate litigation rather than settlement.
Errors of Law or Procedure
Litigation may be necessary where an administrative body applies the wrong legal standard, excludes critical evidence, or commits procedural errors that affect the outcome.
Constitutional or Statutory Challenges
Some disputes raise broader issues under Ohio statutes or constitutional provisions. These matters are typically resolved only through court proceedings and may proceed through multiple appellate levels.
We assess both the legal merits and business considerations to determine whether litigation is the right course for each client.
How the Property Tax Litigation Process Works
Step 1 – Case Evaluation and Strategy Development
We begin by reviewing the record created during administrative proceedings, identifying legal issues, assessing valuation evidence, and determining available avenues for trial or appellate review.
Step 2 – Filing and Procedural Posture
We prepare and file the necessary pleadings, notices of appeal, or complaints to initiate litigation. We confirm jurisdictional requirements and deadlines and ensure the case is properly positioned procedurally from the outset.
Step 3 – Discovery and Expert Development
We conduct written discovery and depositions, work with valuation experts and other specialists, and develop the factual and expert record needed to support our client’s position at trial or on appeal.
Step 4 – Trial, Hearing, or Oral Argument
We present evidence at trial or argument on appeal, including examination of witnesses, presentation of expert testimony, briefing of legal issues, and oral argument before the court.
Step 5 – Post-Decision Options and Further Appeals
After a court issues its decision, we advise clients regarding implementation, potential remand, compliance issues, or further appeals to higher courts when appropriate.
Throughout the process, we keep clients informed and focused on both legal outcomes and broader business objectives.
Types of Cases and Properties Involved
Property tax litigation can arise when administrative remedies are exhausted or when legal issues require court determination. Our practice focuses on resolving complex valuation and assessment disputes through trial and appellate advocacy. We guide clients through each stage of the process with clear strategy and coordinated expert support.
Types of Litigation Matters We Handle
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Assessment valuation disputes
Challenges to market value, highest and best use, and methodology applied by the assessor -
Classification and exemption disputes
Whether property qualifies for exemption, abatement, or special tax treatment -
Board of Revision appeals
Appeals from county board decisions to courts of common pleas or the Board of Tax Appeals -
Appellate court litigation
Briefing and oral argument before Ohio appellate courts and the Supreme Court of Ohio -
Penalties and procedural disputes
Cases involving omitted property, clerical errors, and statutory compliance questions -
Receivership and distressed property matters
Tax disputes arising in foreclosure, restructuring, or court-appointed receiverships
Types of Properties Commonly Involved
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Office properties
Downtown office towers, suburban office parks, and medical office buildings -
Industrial and manufacturing facilities
Heavy manufacturing plants, light industrial buildings, and processing facilities -
Warehouse and logistics centers
Distribution centers, fulfillment warehouses, and flex space -
Retail properties
Shopping centers, big-box stores, and mixed-use retail developments -
Multifamily and mixed-use properties
Apartment communities, student housing, and projects with combined residential and commercial space -
Hospitality properties
Hotels, extended-stay lodging, and conference facilities -
Healthcare and senior living
Medical office buildings, rehabilitation centers, and senior housing communities
Frequently Asked Questions About Property Tax Trial and Appellate Litigation
Ready to Discuss a Property Tax Litigation Matter?
Property tax disputes in court require careful strategy, strong records, and clear legal arguments. We represent commercial property owners and their counsel in trial and appellate forums across Ohio and in other states.
National Property Tax Group’s sole Ohio representative