School Law Review - May 2022

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Changes to Board of Revision Process Passed By Ohio General Assembly

Table of Contents

May 2022 Changes to Board of Revision Process 1 Passed By Ohio General Assembly

Beginning in 2023, Ohio school districts will need to adjust to new restrictions put in place by the General Assembly through House Bill 126. Governor DeWine signed HB 126 into law on April 21, 2022. Most of its provisions will not become effective until 2023.

School District Failed its “Child Find” Obligation

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Professor That Refused to Use Transgender Student’s Preferred Pronouns Reaches Settlement

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Restrictions on Original Complaints

School District Violated FERPA

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Although HB 126 does not eliminate a school district’s ability to file original complaints seeking an increase in value to real property, it does severely restrict when and how such complaints can be filed. This is the biggest impact of HB 126 because, as discussed below, the changes with respect to the filing of counter-complaints are not as severe.

Cincinnati 1714 West Galbraith Rd Cincinnati, OH 45239 (513) 421-2540 Columbus 300 Marconi Blvd, Suite 308 Columbus, OH 43215 (614) 705-1333 Cleveland 5000 Lombardo Center, Suite 120 Cleveland, OH 44131 (246) 487-6672

Beginning in 2023, school districts may only file original complaints alleging that properties are undervalued if the complaints are based upon arm’s length sales that occurred before, but not after, the tax lien date in question. In addition, the sale prices must exceed the auditor’s value by 10% and $500,000. Prior to filing these complaints, a board of education must adopt resolutions that authorize the complaints and contain the required information set forth in the new statutory provision. Even before the resolutions are adopted, a school district must send written notice to the property owners by certified mail at least seven calendar days before the resolution is considered. Counter-Complaint Changes HB 126 does not fundamentally alter a school district’s ability to file counter-complaints to contest requests for lower property values. The main change HB 126 makes with respect to counter-complaints is that it eliminates the requirement that the county auditor notify school districts of all complaints that seek a change in fair market value of $50,000 or more. Under current law, school districts receive notice of those complaints and have 30 days from the date they received notice to file counter-complaints. Beginning in 2023, school districts must proactively obtain filed complaints from the county auditor. This might be accomplished through a standing request with the county auditor (which some auditors have indicated they are willing to entertain) or through public records requests. Additionally, instead of the deadline for counter-complaints being 30 days after the date a school

Ennis Britton May 2022

School Law Review

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