Robert Kip Danzinger SDG Legal partner analyzing Ohio property tax appeals H.B. 126 in Cleveland Metropolitan Bar Association Journal

Partner Robert Danzinger Analyzes Ohio Property Tax Appeals Reform in CMBA Journal

By SDG Legal Staff | January 3, 2026

SDG Legal partner Robert “Kip” Danzinger recently published an analysis of Ohio’s property tax appeals process following the passage of H.B. 126 in the Cleveland Metropolitan Bar Association Journal.

Key Changes Under H.B. 126

The 2022 legislation substantially reformed Ohio’s property tax valuation complaint process, introducing significant limitations on school district participation:

  • School district complaints now limited to increases based on sales occurring before the tax lien date
  • Minimum thresholds require requested increases of at least $500,000 and 10% above auditor’s value
  • Appeal rights eliminated for school boards to the Ohio Board of Tax Appeals

Resulting Litigation and Uncertainty

As Danzinger notes in the article, these changes have created considerable confusion and litigation:

  • Constitutional challenges pending
  • Conflicting interpretations by boards of revision and courts
  • Questions about retroactive application to pending complaints
  • School boards seeking alternative appeal routes through common pleas courts

Impact on Property Owners

The reforms were intended to simplify the property tax appeal process for commercial property owners. However, implementation challenges and ongoing litigation have created uncertainty for taxpayers navigating complaints and appeals.

Read the Full Analysis

For a comprehensive examination of H.B. 126’s impact and the current state of litigation, read the complete article:

Property Tax Appeals and H.B. 126 … What a Mess!!
Published in the Cleveland Metropolitan Bar Association Journal
By Robert “Kip” Danzinger, Esq.
Originally published October 13, 2023

About the Author

Robert “Kip” Danzinger is a partner at Sleggs, Danzinger & Gill, specializing in Ohio property tax law. He has been a member of the Cleveland Metropolitan Bar Association since 1993 and represents commercial and industrial property owners in assessment appeals, litigation, and consultation throughout Ohio.

Learn more about Kip Danzinger →

Need Assistance with Property Tax Appeals?

If you’re navigating Ohio’s property tax complaint process in the wake of H.B. 126, our experienced attorneys can help.

Call (216) 771-8990 or contact our team →

Posted in Partner News, Publications