The objective of the Future Appeals Accessibility Act is to make Ohio’s property valuation process more accessible, understandable, and procedurally fair before and after valuation decisions affect property owners.

The framework seeks to ensure that property owners receive meaningful advance notice, have sufficient time to request onsite inspection, understand who to contact, know what options are available, and can access the appeal process without unreasonable informational or financial barriers.

The measurable policy goals are to:

1. Ensure property owners receive at least 120 days’ advance notice before scheduled valuation activity.
2. Provide property owners with a clear 60-day inspection election period after receiving notice.
3. Increase homeowner awareness of valuation options, inspection rights, appeal procedures, filing deadlines, and appraisal-related evidence.
4. Reduce procedural confusion by requiring plain-language guidance explaining who to contact, how to request inspection, how to file an appeal, and what evidence may be useful.
5. Improve valuation accuracy by giving property owners a reasonable opportunity to request onsite inspection before valuation is finalized.
6. Preserve administrative certainty by allowing the State or responsible public authority to proceed when the property owner does not respond within the 60-day period.
7. Reduce financial barriers to legitimate appeals by reimbursing reasonable and documented appeal-related costs, including appraisal costs, when a property owner substantially prevails.
8. Strengthen public confidence in property tax administration by ensuring fairness applies evenly to property owners and public authorities.

The specific outcome the framework is trying to achieve is a valuation process in which property owners are informed early enough to act, public authorities have clear deadlines to administer the process, and successful appeals do not leave homeowners financially burdened for proving that an official valuation was incorrect.

The Future Appeals Accessibility Act uses a combination of administrative reform, procedural mandates, public notice requirements, appeal-access protections, reimbursement incentives, and rulemaking authority to improve fairness in the property valuation process.

The framework does not use tax cuts, tax caps, levy restrictions, or revenue reductions as its policy mechanism. Instead, it changes the process surrounding property valuation so that property owners have clearer notice, better information, and practical access to review before and after valuation decisions are made.

The primary tools used are:

1. Advance Notice Mandate

The Act requires the State or responsible public authority to provide property owners with at least 120 days’ advance notice before scheduled valuation activity. This mandate ensures that homeowners are informed early enough to understand what is happening and consider their available options.

2. Inspection Election Procedure

The Act gives property owners 60 days from receipt of notice to request a full onsite inspection. This creates a defined pre-valuation access window that allows property owners to raise property-specific concerns before valuation is finalized.

3. Administrative Finality Rule

The Act balances homeowner access with government efficiency by allowing the valuation process to proceed if the property owner does not respond within the 60-day period. The State is not required to send a second notice, reminder, or follow-up warning.

4. Plain-Language Guidance Requirement

The Act requires clear public guidance explaining valuation notices, inspection options, appeal procedures, filing deadlines, appraisal evidence, reimbursement rights, and who the property owner should contact. This addresses informational barriers that often prevent homeowners from using rights that already exist.

5. Accessible Filing Reform

The Act requires reasonable filing access for valuation complaints and appeals, including paper forms, electronic access where available, receipt confirmation, and reasonable accommodation for property owners with disabilities or limited technology access.

6. Appraisal Access and Reimbursement Mechanism

The Act reduces financial barriers by requiring the State to reimburse reasonable and documented appeal-related costs, including qualified appraisal costs, when a property owner substantially prevails. This creates a fairness mechanism: if the property owner proves the valuation was wrong, the owner should not bear the full cost of correcting the government’s error.

7. Rulemaking Authority

The Act authorizes the Ohio Department of Taxation to adopt rules governing notice standards, inspection procedures, appeal guidance, reimbursement forms, documentation requirements, reasonable cost limits, and safeguards against excessive or fraudulent claims.

8. Reporting and Compliance Oversight

The Act may be implemented through administrative reporting, compliance review, and corrective guidance rather than heavy litigation. Public authorities should document notices, inspection requests, completed inspections, and reimbursement decisions to ensure transparency and accountability.

Overall, the policy mechanism is procedural accessibility. The Act improves the valuation system by making notice earlier, options clearer, inspection access more practical, appeals easier to understand, and successful appeals less financially burdensome, while preserving the State’s ability to administer valuation on clear timelines.

The Future Appeals Accessibility Act applies to official residential property valuation activity conducted or administered by the State, county auditors, county boards of revision, county valuation offices, or other responsible public authorities involved in Ohio property valuation and appeal procedures.

The framework applies to:

1. Residential real property subject to official valuation, revaluation, reassessment, triennial update, sexennial reappraisal, or other legally authorized valuation review.
2. Property owners who own residential real property and are affected by scheduled valuation activity.
3. County auditors and responsible valuation authorities involved in notifying property owners, conducting valuation activity, maintaining property records, receiving inspection requests, and supporting valuation review procedures.
4. Boards of revision and appeal-related bodies involved in hearing valuation complaints, reviewing evidence, issuing valuation decisions, or participating in the property valuation appeal process.
5. The Ohio Department of Taxation, to the extent it is responsible for rulemaking, model notices, standardized guidance, reimbursement procedures, compliance review, and administrative implementation.
6. Pre-valuation procedures, including advance notice, inspection election periods, onsite inspection requests, documentation of notice, and administrative finality after nonresponse.
7. Post-valuation procedures, including appeal guidance, filing access, receipt confirmation, appraisal-related information, and reimbursement of reasonable documented costs when a property owner substantially prevails.

The framework is limited to valuation fairness and appeal accessibility. It does not apply to every dispute involving property taxes generally.

The Act expressly does not:

1. Reduce property tax rates.
2. Cap property tax increases.
3. Limit voter-approved levies.
4. Alter local taxing authority.
5. Guarantee that a property owner’s valuation or tax bill will be reduced.
6. Create an automatic right to lower taxation.
7. Require a property owner to allow interior access to a dwelling.
8. Require the State or public authority to provide a second notice, reminder, follow-up warning, telephone call, or additional inspection election period after the initial notice and 60-day response period.
9. Require public employees to provide legal advice, appraisal opinions, valuation representation, or recommendations of specific private appraisers.
10. Prevent the valuation process from proceeding when the property owner fails to respond within the required 60-day inspection election period.
11. Replace the existing valuation complaint or appeal process after valuation is issued.

The Act is intended to supplement existing valuation and appeal procedures by making them easier to understand and use. Its scope is procedural, not substantive. It improves notice, inspection access, appeal guidance, and cost reimbursement when a property owner substantially prevails, while preserving the lawful authority of public officials to conduct valuations and decide appeals under existing law.

The Future Appeals Accessibility Act would be administered through a shared state and county implementation structure. The framework assigns primary authority to the Ohio Department of Taxation for statewide standards, guidance, reimbursement rules, and compliance oversight, while preserving the existing role of county officials in property valuation, inspection, and appeal administration.

Primary Implementing Authority

The Ohio Department of Taxation shall serve as the primary state-level implementing authority for this framework.

The Department should be responsible for:

1. Developing standardized plain-language valuation notices.
2. Creating model inspection election forms.
3. Publishing statewide homeowner appeal guidance.
4. Establishing reimbursement procedures for successful appeals.
5. Setting reasonable documentation standards for appraisal-cost reimbursement.
6. Creating cost-control rules for reasonable and eligible appeal-related expenses.
7. Providing guidance to counties on implementation.
8. Reviewing statewide compliance and identifying needed improvements.
9. Reporting implementation outcomes to the General Assembly.

The Department’s role is to ensure statewide consistency while allowing counties to administer valuation activity within their existing legal responsibilities.

County-Level Administrative Authorities

County auditors and other responsible county valuation authorities shall administer the local notice, inspection, and valuation portions of the Act.

County-level responsibilities should include:

1. Sending the required 120-day advance valuation notice.
2. Receiving property owner inspection requests during the 60-day response period.
3. Scheduling and conducting onsite inspections when timely requested.
4. Maintaining records of notice, receipt, inspection requests, completed inspections, and nonresponses.
5. Providing property owners with plain-language contact information.
6. Making forms available in accessible formats.
7. Confirming receipt of valuation complaints and appeal filings where applicable.
8. Supplementing state guidance with local procedures and county-specific filing information.

County authorities would not be required to provide legal advice, appraisal opinions, valuation representation, or recommendations of specific private appraisers.

Appeal Authorities

County boards of revision, the Ohio Board of Tax Appeals, and courts of competent jurisdiction shall retain their existing authority to hear and decide valuation complaints and appeals.

Their responsibilities under this framework may include:

1. Considering whether required notice was provided.
2. Considering whether a timely requested onsite inspection was reasonably attempted.
3. Reviewing valuation evidence submitted by the property owner and public authority.
4. Issuing final decisions on valuation complaints.
5. Providing the final decision documentation needed for reimbursement when a property owner substantially prevails.

Nothing in this Act should limit the lawful authority of these bodies to decide valuation appeals according to existing law.

Reimbursement Administration

The Ohio Department of Taxation, or another state agency designated by law, shall administer the reimbursement process for property owners who substantially prevail in valuation appeals.

The reimbursement authority should:

1. Receive reimbursement applications.
2. Verify final appeal decisions.
3. Review receipts, invoices, and supporting documentation.
4. Determine whether claimed costs are reasonable and eligible.
5. Approve or deny reimbursement within the required administrative timeframe.
6. Provide written explanations for denied or partially denied claims.
7. Maintain safeguards against fraudulent, excessive, or unrelated reimbursement requests.

Reimbursement shall be a state responsibility and shall not be charged directly to counties, school districts, municipalities, townships, library districts, or other local taxing units.

Legislative Oversight

The Ohio General Assembly shall retain oversight authority through review of implementation reports, reimbursement cost data, county compliance trends, and recommendations submitted by the Department.

Legislative oversight should focus on whether the Act is improving homeowner awareness, inspection access, appeal accessibility, valuation accuracy, and administrative fairness without creating excessive burden on public authorities.

Institutional Logic

The implementing structure is designed to balance statewide consistency with local administration. The State establishes minimum rules, forms, guidance, and reimbursement procedures. Counties continue to conduct valuation-related activity and interact directly with property owners. Appeal bodies continue to decide valuation disputes. The General Assembly retains oversight and may amend the framework if implementation data shows additional reforms are needed.

The Future Appeals Accessibility Act follows a two-stage administrative workflow: pre-valuation notice and inspection access, followed by post-valuation appeal access and reimbursement if the property owner substantially prevails.

1. Valuation Scheduling

When a residential property is scheduled for valuation, revaluation, reassessment, triennial update, sexennial reappraisal, or other official valuation review, the responsible public authority identifies the affected property and prepares the required advance notice.

The responsible authority may include the county auditor, county valuation office, State-designated valuation authority, or other public authority authorized to conduct or administer valuation activity.

2. 120-Day Advance Notice

At least 120 days before scheduled valuation activity, the responsible public authority sends written notice to the property owner.

The notice must explain:

1. That valuation activity is scheduled.
2. The property or parcel affected.
3. The anticipated valuation period.
4. The owner’s right to request onsite inspection.
5. The deadline for requesting inspection.
6. Who to contact with questions.
7. How to request inspection.
8. That no second notice is required.
9. That failure to respond allows valuation to proceed.
10. That appeal rights remain available after valuation is issued.

Notice should be sent by mail and may also be sent electronically if the property owner has consented to electronic communication.

3. 60-Day Inspection Election Period

After receiving notice, the property owner has 60 days to request a full onsite inspection.

During this period, the property owner may:

1. Review the notice.
2. Contact the responsible office with procedural questions.
3. Request onsite inspection.
4. Gather documents related to property condition.
5. Consider whether appraisal evidence may later be needed.
6. Review plain-language guidance explaining valuation and appeal rights.

The State or responsible public authority is not required to send a reminder, follow-up warning, second notice, telephone call, or additional opportunity to request inspection.

4. Owner Requests Inspection

If the property owner timely requests onsite inspection, the responsible public authority must make reasonable efforts to schedule and conduct the inspection before valuation is finalized.

The inspection may review exterior condition, property characteristics, structural issues, deferred maintenance, damage, functional obsolescence, and other value-related factors.

Interior inspection may occur only with the voluntary consent of the property owner. Refusal to allow interior access may not be treated as evidence that the property is in superior condition.

5. Owner Does Not Respond

If the property owner does not request inspection within the 60-day response period, the valuation process may proceed as planned.

The State or responsible public authority has no obligation to delay valuation, send a second notice, reopen the inspection election period, or provide another pre-valuation opportunity.

After the 60-day period expires, the property owner’s recourse is the established valuation complaint and appeal process.

6. Valuation Is Finalized and Issued

After the inspection process is completed, or after the 60-day response period expires without a timely inspection request, the responsible public authority may finalize and issue the valuation according to law.

The valuation notice should include plain-language information explaining:

1. The valuation assigned.
2. The appeal or complaint deadline.
3. Where to file a complaint.
4. What forms are required.
5. What evidence may be useful.
6. Who to contact for procedural assistance.
7. Whether appraisal costs may be reimbursed if the owner substantially prevails.

7. Appeal Filing

If the property owner disagrees with the valuation, the owner may file a valuation complaint or appeal through the established process.

The county or responsible public authority must provide accessible filing options, including paper forms, electronic access where available, and reasonable accommodation for individuals with disabilities or limited technology access.

The receiving office should confirm receipt of the complaint or appeal and document the filing date, parcel identification, tax year or valuation period, and method of filing.

8. Appeal Review and Decision

The county board of revision, Board of Tax Appeals, or other authorized reviewing body considers the valuation complaint according to existing law.

The reviewing body may consider:

1. Property owner evidence.
2. Public authority valuation records.
3. Appraisal evidence.
4. Inspection records.
5. Whether a timely requested onsite inspection was reasonably attempted.
6. Any relevant property-specific conditions affecting value.

Nothing in the Act guarantees a reduced valuation. The reviewing body retains authority to decide the appeal based on the evidence and applicable law.

9. Reimbursement Application After Successful Appeal

If the property owner substantially prevails and receives a final decision reducing the property valuation, the owner may apply for reimbursement of reasonable and documented appeal-related costs.

The reimbursement request must be submitted to the Ohio Department of Taxation or designated state agency within the required filing period after the final decision.

The application should include:

1. The final appeal decision.
2. The original valuation.
3. The revised valuation.
4. Receipts or invoices for eligible expenses.
5. Documentation of appraisal costs, filing fees, mailing costs, or other approved appeal-related expenses.
6. A certification that the costs were incurred for purposes of the appeal.

10. State Review and Payment

The Department or designated agency reviews the reimbursement application.

If the application is complete and the costs are reasonable, documented, and eligible, the State approves reimbursement within the required administrative timeframe.

If the claim is denied in whole or in part, the agency must provide a written explanation identifying the reason for denial and any missing or insufficient documentation.

Reimbursement is paid by the State and is not charged directly to counties, school districts, municipalities, townships, library districts, or other local taxing units.

11. Documentation and Compliance Review

Responsible public authorities must maintain records showing:

1. When advance notice was sent.
2. How notice was delivered.
3. Whether the owner requested inspection.
4. Whether inspection was completed.
5. Why inspection was not completed, if applicable.
6. When valuation was finalized.
7. Whether appeal guidance was provided.
8. Whether complaint or appeal filings were received.
9. Whether reimbursement claims were submitted and resolved.

The Department may review implementation data and report findings to the General Assembly.

12. Coordination Requirements

The workflow requires coordination among:

1. The Ohio Department of Taxation for statewide standards, forms, reimbursement rules, and guidance.
2. County auditors for valuation notice, inspection scheduling, and local administration.
3. County boards of revision for valuation complaint review.
4. The Board of Tax Appeals and courts where further appeal rights apply.
5. Property owners who must respond within the 60-day election period if they want onsite inspection.
6. State reimbursement administrators who process successful-appeal reimbursement claims.

The administrative workflow is designed to create a clear sequence: notice, election, inspection if requested, valuation, appeal if needed, reimbursement if the property owner substantially prevails.

Compliance with the Future Appeals Accessibility Act shall be monitored and enforced through administrative documentation, state oversight, reporting requirements, appeal review, reimbursement controls, and corrective action procedures.

The enforcement structure is intended to ensure that property owners receive the notice, inspection access, appeal guidance, and reimbursement protections required under the Act, while avoiding excessive litigation or unnecessary administrative burden on counties and public authorities.

1. Administrative Documentation Requirements

Each responsible public authority shall maintain records showing compliance with the Act’s notice and inspection requirements.

Required documentation should include:

1. The date the 120-day advance notice was sent.
2. The method of delivery.
3. The property or parcel affected.
4. The presumed or documented date of receipt.
5. Whether the property owner requested onsite inspection.
6. The date the inspection request was received.
7. Whether an onsite inspection was scheduled.
8. Whether an onsite inspection was completed.
9. Any reason an inspection was not completed.
10. The date valuation was finalized.
11. Whether appeal guidance was provided.
12. Whether a valuation complaint or appeal was filed.

This documentation allows the State, property owner, county, and reviewing authorities to determine whether required procedures were followed.

2. Department Oversight

The Ohio Department of Taxation shall provide statewide oversight for implementation of the Act.

The Department may review county procedures, notice forms, inspection election forms, appeal guidance, reimbursement records, and compliance documentation to determine whether public authorities are meeting the minimum requirements of the Act.

The Department may issue guidance, model forms, corrective recommendations, or administrative instructions to improve compliance and consistency across counties.

3. Annual Compliance Reporting

County auditors or responsible public authorities should submit an annual compliance report to the Department.

The report should include:

1. Number of advance valuation notices issued.
2. Number of property owners who requested onsite inspection.
3. Number of onsite inspections completed.
4. Number of inspection requests not completed and the reason.
5. Number of valuation complaints filed.
6. Number of appeals in which property owners substantially prevailed.
7. Number and total amount of reimbursement claims submitted.
8. Number and total amount of reimbursement claims approved.
9. Number and reason for reimbursement denials.
10. Administrative challenges or recommended improvements.

The Department should compile this information and provide a summary report to the General Assembly.

4. Compliance Review and Audits

The Department may conduct periodic compliance reviews or audits to determine whether counties and responsible public authorities are following the Act.

Audits may review:

1. Whether notices were sent at least 120 days before scheduled valuation activity.
2. Whether notices contained required information.
3. Whether property owners were given the required 60-day response period.
4. Whether timely inspection requests were properly documented.
5. Whether reasonable efforts were made to conduct requested inspections.
6. Whether public guidance and forms were available.
7. Whether appeal filing access was reasonably maintained.
8. Whether reimbursement decisions were properly documented.

Audits should focus on correcting systemic problems rather than penalizing minor clerical errors that did not affect a property owner’s rights.

5. Corrective Action Process

If the Department determines that a county or responsible public authority has failed to comply with the Act, the Department may require a corrective action plan.

A corrective action plan may require:

1. Updated notice forms.
2. Improved mailing or documentation procedures.
3. Revised inspection request tracking.
4. Staff training.
5. Improved public guidance.
6. Updated website or paper form access.
7. Reprocessing of reimbursement claims where appropriate.
8. Follow-up reporting to confirm compliance.

The purpose of corrective action is to restore compliance, improve consistency, and prevent repeated procedural failures.

6. Appeal-Based Enforcement

A property owner may raise noncompliance with the Act during a valuation complaint or appeal.

Relevant compliance issues may include:

1. Failure to provide the required 120-day advance notice.
2. Failure to provide the required 60-day inspection election period.
3. Failure to document notice or response properly.
4. Failure to make reasonable efforts to conduct a timely requested onsite inspection.
5. Failure to provide required appeal guidance.
6. Improper denial of reimbursement after the property owner substantially prevailed.

If a property owner timely requested onsite inspection and the responsible public authority failed to make reasonable efforts to conduct the inspection before valuation was finalized, that failure may be considered by the reviewing authority in the valuation complaint or appeal.

7. Limits on Enforcement

The Act should not create automatic valuation reductions for minor procedural defects.

A valuation should not be invalidated solely because of a harmless administrative error, clerical mistake, or voluntary additional notice issue that did not prejudice the property owner’s ability to request inspection or pursue appeal.

The Act also does not require a second notice, reminder, follow-up warning, telephone call, or additional inspection opportunity after the initial notice and 60-day response period.

If the property owner fails to respond within the 60-day period, the valuation may proceed as planned, and the property owner’s remedy is the established valuation complaint and appeal process.

8. Reimbursement Enforcement

The reimbursement provision shall be enforced through an administrative claims process.

If a property owner substantially prevails in a valuation appeal, the owner may submit a reimbursement application to the Department or designated state agency. The agency shall review the application, verify the final decision, evaluate documentation, and approve reasonable eligible costs.

If reimbursement is denied in whole or in part, the agency must provide a written explanation identifying the reason for denial and any missing or insufficient documentation.

The Department may establish an administrative review process for denied reimbursement claims.

9. Penalties and Safeguards

The Act should emphasize corrective compliance rather than punitive penalties against counties.

However, safeguards should exist for repeated or willful noncompliance. Potential enforcement tools may include:

1. Mandatory corrective action plans.
2. Public reporting of unresolved compliance failures.
3. Department review of county notice procedures.
4. Required staff training.
5. Administrative review of denied reimbursement claims.
6. Referral to appropriate state oversight authorities for repeated or intentional violations.

The Act should also include safeguards against fraudulent or excessive reimbursement claims by requiring receipts, invoices, final appeal decisions, documentation of original and revised valuation, and certification that costs were incurred for purposes of the appeal.

10. Oversight Review

Within three years after implementation, the Department should submit a formal review to the General Assembly evaluating:

1. Whether advance notice improved homeowner awareness.
2. Whether the 60-day inspection election period was administratively workable.
3. Whether onsite inspection requests affected valuation accuracy.
4. Whether appeal guidance improved filing access.
5. Whether reimbursement helped reduce financial barriers.
6. Whether counties experienced excessive administrative burden.
7. Whether additional statutory changes are needed.

The compliance and enforcement structure is intended to preserve the central balance of the Act: meaningful access for property owners, clear obligations for public authorities, reimbursement when owners substantially prevail, and administrative certainty for the State.

The Future Appeals Accessibility Act should use a controlled state-funded structure that supports implementation without creating open-ended costs for counties, local taxing units, or homeowners. Because the proposal is procedural rather than a tax cut, its funding should be tied to administration, public notice, appeal access, approved appraisal costs, and reimbursement when a property owner substantially prevails.

The framework should be funded through four primary components: an initial state appropriation, a dedicated appeal-access fund, an approved-rate appraisal structure, and annual reporting to control future costs.

Initial Implementation Funding

Initial implementation should be funded through a one-time state appropriation to the Ohio Department of Taxation or another designated state agency.

This appropriation should support:

1. Development of standardized advance valuation notices.
2. Creation of final valuation notice templates.
3. Creation of inspection election forms.
4. Publication of valuation completion dates and appeal expiration dates.
5. Development of plain-language homeowner guidance.
6. Creation of a public appeals-access webpage.
7. Establishment of approved appraiser standards.
8. Development of approved appraisal rate schedules.
9. Creation of reimbursement forms and review procedures.
10. County implementation assistance.
11. Staff training and administrative coordination.

The initial appropriation should be treated as start-up funding, not a permanent blank-check program. The goal is to build the administrative structure once, then maintain it through routine state and county processes.

Property Valuation Appeal Accessibility Fund

The Act should create a dedicated state-administered fund, titled the Property Valuation Appeal Accessibility Fund.

The Fund should be used for:

1. Reimbursement of reasonable appeal-related costs when a property owner substantially prevails.
2. Approved appraisal reimbursement.
3. Limited administrative costs related to processing reimbursement claims.
4. Maintenance of public-facing valuation and appeal information.
5. Compliance reporting and program review.

The Fund should be housed at the state level and administered by the Ohio Department of Taxation or another designated agency.

Reimbursement should be paid by the State and should not be charged directly to counties, school districts, municipalities, townships, library districts, or other local taxing units.

Approved Appraiser Cost-Control Structure

To prevent unpredictable appraisal costs, the Act should require the State, county, or municipality to maintain a public list of approved appraisers for property valuation appeals.

The approved appraiser structure should include:

1. A publicly available list of state-approved or locally approved appraisers.
2. Qualification standards for participating appraisers.
3. A state-approved or locally approved rate schedule.
4. Public notice of the approved appraisal cost before the homeowner proceeds.
5. Clear disclosure that use of an approved appraiser does not guarantee appeal success.
6. Reimbursement eligibility when the homeowner substantially prevails.

This structure protects homeowners and the State at the same time. Homeowners know who to contact and what the appraisal may cost before filing an appeal. The State avoids inflated reimbursement claims because appraisal costs are tied to an approved rate schedule.

If the homeowner loses the appeal, the homeowner remains responsible for the appraisal cost, but only at the approved rate. This prevents homeowners from being blindsided by excessive appraisal expenses.

If the homeowner substantially prevails, the approved appraisal cost may be reimbursed through the Property Valuation Appeal Accessibility Fund.

No New Homeowner Fee

The Act should not impose a new fee on homeowners to receive valuation notice, request inspection, access appeal guidance, use public forms, or apply for reimbursement.

The purpose of the proposal is to reduce access barriers. Creating a new homeowner fee would weaken the policy logic of the Act.

County and Local Government Resource Structure

Counties may need resources for mailing notices, maintaining records, processing inspection requests, updating websites, and coordinating with approved appraisers.

However, the Act should control local burden by:

1. Requiring only one initial 120-day notice.
2. Creating a fixed 60-day inspection election period.
3. Stating that no second notice is required.
4. Allowing valuation to proceed if the homeowner does not respond.
5. Requiring onsite inspection only when timely requested.
6. Using state-created templates and forms.
7. Keeping reimbursement costs at the state level.
8. Publishing firm valuation completion and appeal expiration dates.

Counties should be allowed to use existing valuation and auditor systems wherever possible rather than creating a new local office or separate bureaucracy.

Public Website and Deadline Publication

The Act should require the State, county, or municipality to publish valuation and appeal information on a public website.

Published information should include:

1. Expected valuation completion date.
2. Final valuation notice date.
3. Appeal filing start date.
4. Appeal filing expiration date.
5. Inspection request instructions.
6. Approved appraiser list.
7. Approved appraisal rate schedule.
8. Appeal forms and filing instructions.
9. Reimbursement eligibility information.

These dates should be firm except in cases of natural disaster, declared emergency, major system failure, court order, postal disruption, or other unforeseen circumstances that materially interfere with valuation completion or appeal access.

This reduces confusion and prevents disputes over when appeals are due.

Grants or County Implementation Assistance

The State may provide temporary implementation grants or administrative assistance to counties that need support updating systems, forms, websites, mailing procedures, inspection tracking, or public guidance.

Priority should be given to counties with limited administrative capacity or counties entering scheduled valuation cycles during the initial rollout period.

Ongoing Appropriations and Budget Authority

After the initial implementation period, the General Assembly should provide ongoing budget authority for the Property Valuation Appeal Accessibility Fund.

Ongoing funding should be based on annual reporting data, including:

1. Number of valuation notices issued.
2. Number of inspection requests filed.
3. Number of appeals filed.
4. Number of successful appeals.
5. Number of reimbursement claims submitted.
6. Number of claims approved.
7. Number of claims denied.
8. Total reimbursement paid.
9. Average appraisal reimbursement amount.
10. Administrative costs.
11. Projected funding needs for the next fiscal year.

This allows the legislature to adjust appropriations based on actual program usage rather than guesswork.

Cost-Control Measures

The Act should include cost controls to make the funding structure politically and fiscally workable.

Cost-control measures should include:

1. Approved appraisal rate schedules.
2. Maximum reimbursement limits.
3. Documentation requirements.
4. Exclusion of unrelated or excessive expenses.
5. Exclusion of attorney fees unless separately authorized by law.
6. Denial of fraudulent or bad-faith claims.
7. Annual fiscal reporting.
8. Periodic review of reimbursement rates.
9. Authority to adjust rates based on market conditions and available appropriations.

The goal is to reimburse legitimate appeal costs without creating unlimited state liability.

Phased Implementation Option

To reduce initial fiscal uncertainty, the Act may be implemented in phases.

A practical phased structure would be:

Phase 1: State develops forms, guidance, appraiser standards, rate schedules, website requirements, reimbursement procedures, and cost projections.

Phase 2: Implementation begins in counties undergoing scheduled valuation cycles.

Phase 3: Statewide implementation begins after the Department submits an initial cost and implementation report to the General Assembly.

This phased approach gives lawmakers a clearer view of actual cost before full statewide rollout.

Funding Principle

The funding principle of the Act is balanced responsibility.

Property owners should not be priced out of challenging inaccurate valuations. Counties and local taxing units should not be directly penalized through reimbursement costs. The State should fund the procedural safeguards because the valuation system operates under state-authorized property tax law and affects homeowner tax liability.

The funding structure therefore relies on state appropriation, a dedicated appeal-access fund, approved appraisal rates, and annual legislative oversight. This makes the proposal more fiscally responsible and more likely to receive serious legislative consideration.

The Future Appeals Accessibility Act includes safeguards to protect property owners, preserve privacy, prevent abuse, control costs, and maintain administrative fairness for the State, counties, municipalities, and responsible public authorities. The framework is procedural in scope and is not intended to create automatic tax reductions, indefinite inspection rights, forced-entry authority, or open-ended reimbursement obligations.

Civil Liberties and Property Rights

The Act protects property owners by requiring advance notice, clear guidance, meaningful opportunity to request onsite inspection, and access to the valuation appeal process.

Nothing in the Act authorizes forced entry into a home or premises. Interior access remains voluntary. A property owner may refuse interior access, and refusal alone shall not be treated as evidence that the property is in superior condition.

The Act preserves the property owner’s right to file a valuation complaint or appeal after valuation is issued, even if the owner did not request onsite inspection during the 60-day inspection election period.

Privacy Protections

Any onsite inspection conducted under the Act must be limited to valuation-related purposes. Public authorities may consider property characteristics relevant to valuation, including condition, structural issues, deferred maintenance, damage, deterioration, functional obsolescence, or other value-related factors.

Public authorities should not collect, record, or disclose personal information unrelated to valuation. Interior photographs, personal property details, household information, private living conditions, or unrelated observations should not be collected unless directly relevant to valuation and voluntarily permitted by the property owner.

Inspection records should be limited to valuation-relevant observations and maintained in accordance with applicable public records, privacy, and data-retention rules.

Due Process Protections

The Act strengthens procedural due process by requiring:

1. At least 120 days’ advance notice before scheduled valuation activity.
2. A 60-day inspection election period after notice is received.
3. Public posting of valuation completion dates and appeal expiration dates.
4. Plain-language notice of inspection rights, appeal rights, filing deadlines, reimbursement limits, and available evidence.
5. Clear guidance explaining who to contact for valuation questions, inspection requests, appraisal information, and appeal procedures.
6. Access to reimbursement of reasonable documented appeal-related costs when a property owner substantially prevails.

These protections are intended to ensure that property owners are not left guessing about deadlines, procedures, evidence requirements, available options, or potential costs.

Administrative Finality

The Act also protects the State and responsible public authorities from indefinite delay.

The State or responsible public authority satisfies its pre-valuation notice obligation by providing the required initial 120-day notice. If the property owner does not request onsite inspection within the 60-day election period, valuation may proceed as planned.

The State is not required to provide a second notice, reminder, follow-up warning, telephone call, electronic message, or additional opportunity to request onsite inspection.

After the 60-day inspection election period expires, the property owner’s recourse is the established valuation complaint and appeal process.

Firm Deadline Safeguards

To prevent confusion or disputes over timing, valuation completion dates and appeal expiration dates must be published on a state, county, or municipal website.

Published dates should include:

1. Expected valuation completion date.
2. Final valuation notice issuance date.
3. Appeal filing start date.
4. Appeal filing expiration date.

These dates must be firm except in limited circumstances, including natural disaster, declared emergency, court order, postal disruption, major system failure, administrative impossibility, or other unforeseen circumstances that materially interfere with valuation completion, notice delivery, or appeal access.

Any change to a published deadline should be publicly posted with a written explanation.

Inspection Cooperation and Appraisal Cost Limitation

A property owner who timely requests an onsite valuation inspection shall be expected to reasonably cooperate with the responsible public authority in scheduling and completing the inspection.

If a property owner requests an onsite inspection and later refuses access, fails to make the property reasonably available, or prevents completion of the inspection without good cause, the property owner shall retain the right to file a valuation complaint or appeal. However, the property owner shall be responsible for any appraisal costs incurred in connection with that appeal and shall not be eligible for reimbursement of appraisal costs under this Act.

This limitation is intended to prevent misuse of the inspection-election process. A property owner should not be able to request an onsite inspection, prevent the inspection from occurring without justification, and later shift appraisal costs to the State.

Good cause for refusal or delay may include illness, disability, hospitalization, emergency, unsafe conditions, natural disaster, reasonable scheduling conflict, failure of the inspector to provide proper identification, failure of the public authority to provide reasonable scheduling options, concern over improper inspection conduct, or other circumstances beyond the property owner’s reasonable control.

Interior access remains voluntary. Refusal to allow interior entry shall not automatically bar appeal rights. The limitation applies only to reimbursement of appraisal costs, not to the underlying right to challenge valuation.

Reimbursement Disclosure and Limitations

The Act shall require the State or responsible public authority to provide general reimbursement information to property owners before they incur appeal-related costs.

This information does not need to state an exact dollar amount in the statute, but it must clearly explain what types of costs may be reimbursed, what types of costs are excluded, what documentation is required, and under what circumstances the State is responsible for payment.

The purpose of this requirement is to prevent later disputes over what the State is obligated to reimburse and to ensure property owners understand the financial risk of pursuing an appeal before incurring appraisal or related expenses.

Reimbursement information shall be included in plain-language appeal guidance, final valuation notices, public appeal webpages, and approved appraiser materials.

At minimum, reimbursement guidance shall explain:

1. Reimbursement applies only when the property owner substantially prevails in a valuation complaint or appeal.
2. Reimbursement is limited to reasonable, documented, and appeal-related costs.
3. Reimbursable costs may include approved appraisal costs, filing fees, required document costs, certified mailing or service costs, and other appeal-related costs authorized by rule.
4. Reimbursement does not include excessive, undocumented, unrelated, fraudulent, or bad-faith expenses.
5. Attorney fees are not reimbursable unless separately authorized by law.
6. Appraisal reimbursement may be limited to approved appraisers or approved rate schedules established by the State, county, or municipality.
7. A property owner who uses a non-approved appraiser may be responsible for any amount above the approved reimbursement limit, unless an exception is allowed by rule.
8. A property owner who requests onsite inspection and then prevents completion of that inspection without good cause may remain eligible to appeal valuation, but shall not be eligible for appraisal-cost reimbursement.
9. The State shall not be responsible for costs that were not reasonably necessary to present the valuation appeal.
10. The property owner must submit receipts, invoices, proof of payment, the final appeal decision, and other required documentation before reimbursement may be approved.

The Department shall publish reimbursement categories, exclusions, documentation requirements, and general cost-limit rules in a publicly accessible format. These rules must be available before the appeal period begins so that homeowners can make informed decisions before hiring an appraiser or incurring appeal-related expenses.

The reimbursement disclosure shall not be written in a way that guarantees payment before an appeal is decided. It shall clearly state that reimbursement is available only if the property owner substantially prevails and satisfies documentation and eligibility requirements.

Anti-Abuse Protections

The Act includes safeguards against abuse by property owners, public authorities, and appraisal providers.

Property owners may not use inspection requests to delay valuation indefinitely, reopen expired election periods, or create repeated pre-valuation inspection demands.

Public authorities may not use unclear notice, unpublished deadlines, inaccessible forms, confusing procedures, or failure to provide required guidance to limit appeal access.

Approved appraisers may not charge above the state-approved or locally approved rate schedule for covered valuation appeal appraisal services.

Reimbursement claims must be documented, reasonable, and directly related to the valuation appeal.

Approved Appraiser Safeguards

The approved appraiser structure is intended to protect homeowners from excessive costs and protect the State from inflated reimbursement claims.

The State, county, or municipality should maintain a public list of approved appraisers and approved appraisal rates. Property owners should know the general cost rules before using an appraiser.

Use of an approved appraiser does not guarantee appeal success. It only provides a controlled-cost option for obtaining appraisal evidence.

Inclusion on an approved appraiser list shall not require a board of revision, court, or reviewing authority to accept the appraisal as controlling evidence.

Scope Limitations

The Act does not:

1. Reduce property tax rates.
2. Cap tax increases.
3. Limit voter-approved levies.
4. Guarantee a lower valuation.
5. Guarantee a lower tax bill.
6. Replace the existing appeal process.
7. Authorize forced interior inspection.
8. Require repeated notice.
9. Create an indefinite right to delay valuation.
10. Require public employees to provide legal advice or appraisal opinions.
11. Require public authorities to recommend a specific private appraiser.
12. Create automatic relief for harmless procedural errors.
13. Reimburse appraisal costs where the property owner obstructed a requested inspection without good cause.
14. Create unlimited reimbursement obligations for the State.
15. Require reimbursement of costs not disclosed as eligible or authorized by rule.

Protection Against Overreach

The Act prevents overreach by separating procedural access from valuation outcome. It gives property owners better notice, inspection access, appeal guidance, reimbursement disclosure, and cost protection, but it does not require public authorities to lower valuation without evidence.

Public authorities retain lawful authority to conduct valuations, review evidence, decide appeals, and proceed when the property owner does not respond within the required timeframe.

The framework therefore protects both sides: property owners receive meaningful access, privacy protection, cost transparency, and appeal safeguards, while the State and counties retain administrative certainty, clear deadlines, controlled reimbursement obligations, and protection from open-ended claims.

The Future Appeals Accessibility Act requires coordination between state agencies, county officials, local governments, appeal bodies, and property owners. The framework is primarily a state-local administrative reform. It does not require federal approval, federal funding, or federal administration.

The proposal is designed to create statewide minimum standards while preserving local administration of property valuation and appeal processes.

State-Local Coordination

The Ohio Department of Taxation should serve as the primary state-level coordinating authority. The Department should develop model notices, inspection election forms, appeal guidance, reimbursement procedures, approved appraiser standards, rate schedules, and compliance reporting requirements.

Counties would remain responsible for local valuation administration, including mailing notices, receiving inspection requests, scheduling inspections, maintaining valuation records, publishing local deadlines, and assisting property owners with procedural information.

This structure allows the State to create consistency while counties continue performing the direct administrative work already connected to property valuation.

County Auditor Coordination

County auditors and valuation offices would coordinate with the Department to implement the Act at the local level.

Coordination should include:

1. Use of state-approved notice templates.
2. Local customization of contact information and filing instructions.
3. Publication of valuation completion dates and appeal expiration dates.
4. Tracking of inspection requests and completed inspections.
5. Coordination with approved appraisers where applicable.
6. Reporting implementation data to the Department.

County auditors should not be required to create separate systems from scratch if existing valuation and appeal systems can be adapted.

Boards of Revision and Appeal Bodies

County boards of revision, the Ohio Board of Tax Appeals, and courts of competent jurisdiction retain their existing authority to decide valuation disputes.

The Act does not transfer appeal authority away from these bodies. Instead, it requires better notice, clearer guidance, and more consistent access before and during the appeal process.

Appeal bodies may need to coordinate with the Department and counties regarding:

1. Appeal filing deadlines.
2. Receipt confirmation.
3. Final decision documentation.
4. Reimbursement eligibility records.
5. Whether required notice or inspection procedures were followed.

State, County, and Municipal Websites

The Act requires public posting of valuation and appeal information on a state, county, or municipal website.

At minimum, the public posting should include:

1. Expected valuation completion date.
2. Final valuation notice date.
3. Appeal filing start date.
4. Appeal filing expiration date.
5. Inspection request instructions.
6. Appeal filing instructions.
7. Approved appraiser list.
8. Approved appraisal rate schedule.
9. Reimbursement eligibility information.

This public posting requirement creates a shared information structure so that property owners, counties, state agencies, and appeal bodies can rely on the same deadlines and procedural information.

Approved Appraiser Coordination

The approved appraiser structure requires coordination between the Department, counties, municipalities, and qualified appraisers.

The State, county, or municipality should maintain a public list of approved appraisers and approved appraisal rates. The list should be designed to give homeowners clear options while preventing inflated appraisal costs.

Coordination should include:

1. Appraiser qualification standards.
2. Approved rate schedules.
3. Public disclosure of appraisal-cost rules.
4. Procedures for updating the approved appraiser list.
5. Conflict-of-interest safeguards.
6. Reimbursement documentation standards.

Inclusion on an approved appraiser list should not be treated as a guarantee that the appraiser’s valuation will be accepted by a board of revision or reviewing authority.

Federal-State Coordination

The Act does not rely on a cooperative federalism structure. Property valuation and local property taxation are primarily matters of state and local law.

No federal agency is required to administer, approve, or fund the Act.

Federal law may be relevant only indirectly where constitutional due process, disability access, civil rights, or data privacy obligations apply. The Act should be implemented in a manner consistent with applicable federal protections, including reasonable accessibility for disabled property owners.

Preemption Analysis

The Act is not intended to conflict with or preempt federal law.

At the state level, the Act should establish minimum statewide procedural standards for valuation notice, inspection election, appeal guidance, public deadline posting, approved appraiser access, and reimbursement. Counties and municipalities may provide additional assistance or public guidance so long as local practices do not conflict with the Act’s minimum requirements.

The Act should preempt inconsistent local procedures only to the extent necessary to ensure statewide minimum fairness standards. Local governments should remain free to provide additional notice, broader accessibility, or more user-friendly procedures, provided that failure to provide voluntary extra assistance does not create a new appeal right or procedural defect.

Inter-Agency Coordination

The Act may require coordination among:

1. Ohio Department of Taxation.
2. County auditors.
3. County boards of revision.
4. Ohio Board of Tax Appeals.
5. County treasurers where tax-bill communication overlaps with valuation communication.
6. Municipal or county website administrators.
7. State licensing or certification bodies responsible for appraiser verification.
8. State reimbursement administrators.
9. Legislative oversight committees.

The Department should serve as the central coordinating authority to prevent fragmented county-by-county implementation.

Coordination Principle

The coordination principle of the Act is statewide consistency with local administration.

The State establishes minimum rules, forms, reimbursement standards, approved appraiser safeguards, and reporting requirements. Counties administer valuation notices, inspection requests, local records, and appeal-access information. Appeal bodies retain authority to decide valuation disputes. Property owners receive clearer information and a more predictable process.

This structure prevents overreach by avoiding unnecessary centralization while ensuring that property owners across Ohio receive a consistent baseline of notice, access, deadline clarity, and reimbursement protection.

The Future Appeals Accessibility Act should be implemented through a phased schedule to allow the State, counties, municipalities, boards of revision, approved appraisers, and property owners to adjust without creating unnecessary administrative disruption. The timeline should prioritize rulemaking, public notice systems, approved appraisal access, reimbursement procedures, and county readiness before full statewide implementation.

Phase 1: Enactment and Effective Date

The Act should take effect 90 days after enactment, unless otherwise provided by the General Assembly.

During this initial period, the Ohio Department of Taxation, or another designated state agency, should begin preparing implementation guidance, identifying administrative needs, and coordinating with county auditors, boards of revision, municipal officials where applicable, and appraisal-related licensing or certification bodies.

Phase 2: Rulemaking and Program Design

Within 180 days after enactment, the Department should begin or complete rulemaking necessary to implement the Act.

Rules should address:

1. Standardized 120-day advance valuation notices.
2. Final valuation notice requirements.
3. 60-day inspection election procedures.
4. Public posting of valuation completion dates and appeal expiration dates.
5. Firm deadline modification standards for emergencies or unforeseen circumstances.
6. Plain-language appeal guidance.
7. Approved appraiser qualification standards.
8. Approved appraisal rate schedules.
9. Reimbursement eligibility categories and exclusions.
10. Documentation requirements for reimbursement claims.
11. County reporting and compliance procedures.
12. Safeguards against fraud, abuse, excessive costs, and bad-faith claims.

The Department should consult with county auditors, boards of revision, local government representatives, appraisal professionals, taxpayer advocates, and other relevant stakeholders during this phase.

Phase 3: Development of Forms, Notices, and Public Guidance

Within 180 to 240 days after enactment, the Department should publish model forms and guidance.

These materials should include:

1. Advance valuation notice template.
2. Final valuation notice template.
3. Inspection request form.
4. Appeal filing guidance.
5. Homeowner appraisal guidance.
6. Reimbursement application form.
7. Approved appraiser participation standards.
8. Approved reimbursement category guidance.
9. Public explanation of eligible and excluded reimbursement costs.
10. County implementation checklist.

All public-facing materials should be written in plain language and made available electronically and in printable formats.

Phase 4: Public Website and Deadline Publication System

Within 240 days after enactment, the State, counties, or municipalities should establish or update public webpages to publish required valuation and appeal information.

The public website system should include:

1. Expected valuation completion dates.
2. Final valuation notice issuance dates.
3. Appeal filing start dates.
4. Appeal filing expiration dates.
5. Inspection request instructions.
6. Appeal filing instructions.
7. Approved appraiser list.
8. Approved appraisal rate schedule.
9. Reimbursement eligibility and documentation requirements.
10. Contact information for responsible offices.

Published valuation completion and appeal expiration dates should be firm, subject only to limited exceptions such as natural disaster, declared emergency, court order, postal disruption, major system failure, administrative impossibility, or other unforeseen circumstances that materially interfere with implementation.

Phase 5: County Readiness and Training

Within 240 to 300 days after enactment, counties should prepare for local implementation.

County preparation should include:

1. Updating mailing procedures.
2. Training staff on notice requirements.
3. Establishing inspection request tracking.
4. Preparing records systems for notice and response documentation.
5. Updating local websites.
6. Coordinating with approved appraisers.
7. Preparing appeal-access materials.
8. Establishing receipt-confirmation procedures for appeal filings.
9. Coordinating with boards of revision.
10. Reporting readiness status to the Department.

Counties should be allowed to use existing valuation and appeal infrastructure whenever possible.

Phase 6: Approved Appraiser Program Setup

Within 300 days after enactment, the Department, counties, or municipalities should establish the approved appraiser structure.

This phase should include:

1. Qualification standards for approved appraisers.
2. Conflict-of-interest safeguards.
3. Approved rate schedules.
4. Public listing procedures.
5. Procedures for updating or removing appraisers from the list.
6. Disclosure language explaining that use of an approved appraiser does not guarantee appeal success.
7. Reimbursement rules tied to approved appraisal costs.

The approved appraiser list and general cost rules should be publicly available before the first appeal period covered by the Act begins.

Phase 7: Initial Implementation / Pilot Application

To reduce fiscal and administrative uncertainty, the Act may begin with an initial implementation period tied to counties undergoing scheduled valuation cycles.

During the first applicable valuation cycle after program readiness, the Act may apply to counties scheduled for sexennial reappraisal, triennial update, or other major valuation activity.

This initial implementation period should allow the Department to evaluate:

1. Notice mailing costs.
2. Inspection request volume.
3. Appraiser availability.
4. Appeal filing patterns.
5. Reimbursement claim volume.
6. County administrative burden.
7. Public understanding of the process.
8. Whether additional rule changes are needed.

Phase 8: Full Statewide Implementation

Full statewide implementation should occur after the Department confirms that notice templates, public website systems, approved appraiser lists, reimbursement procedures, and county reporting systems are operational.

A practical target would be within 18 to 24 months after enactment, unless the General Assembly sets a different date based on budget availability or Department readiness.

Full implementation should apply prospectively to valuation activity occurring after the effective implementation date.

Phase 9: Reimbursement Fund Activation

The Property Valuation Appeal Accessibility Fund should be operational before the first appeal period covered by the Act begins.

Before reimbursement claims may be submitted, the Department should publish:

1. Eligible reimbursement categories.
2. Excluded costs.
3. Documentation requirements.
4. Approved appraisal rate rules.
5. Application deadlines.
6. Review and payment timelines.
7. Appeal or review procedures for denied reimbursement claims.

This ensures that property owners understand reimbursement limits before incurring appeal-related costs.

Phase 10: First-Year Review

Within 12 months after initial implementation, the Department should submit an initial implementation report to the General Assembly.

The report should address:

1. Number of notices issued.
2. Number of inspection requests received.
3. Number of inspections completed.
4. Number of valuation appeals filed.
5. Number of reimbursement claims submitted.
6. Number of reimbursement claims approved or denied.
7. Average reimbursement amount.
8. Total program cost.
9. County administrative burden.
10. Homeowner access issues.
11. Recommended amendments or rule changes.

Phase 11: Three-Year Formal Review

Within three years after full statewide implementation, the Department should conduct a formal review of the Act.

The review should evaluate whether the Act has improved homeowner awareness, valuation accuracy, inspection access, appeal accessibility, reimbursement predictability, and administrative fairness.

The Department should submit recommendations to the General Assembly regarding whether the Act should be amended, expanded, narrowed, funded differently, or continued as implemented.

Implementation Principle

The timeline is designed to avoid a rushed statewide rollout. The State should first build the rules, forms, public guidance, appraiser structure, reimbursement fund, and reporting systems. Counties should then be given time to prepare before the Act applies broadly.

The goal is a controlled implementation process that protects homeowners while giving public authorities enough time, resources, and certainty to administer the framework effectively.

The Future Appeals Accessibility Act should include ongoing oversight to ensure the framework remains fair, fiscally responsible, administratively workable, and effective for property owners. Review should focus on whether the Act improves notice, inspection access, appeal accessibility, appraisal-cost transparency, and reimbursement fairness without creating excessive burden for the State, counties, municipalities, or appeal bodies.

Administrative Oversight

The Ohio Department of Taxation, or another designated state agency, should serve as the primary oversight authority for implementation and ongoing review.

The Department should monitor:

1. Whether required 120-day advance notices are being issued.
2. Whether property owners are receiving the 60-day inspection election period.
3. Whether final valuation dates and appeal expiration dates are publicly posted.
4. Whether appeal guidance is clear and accessible.
5. Whether approved appraiser lists and rate information are publicly available.
6. Whether reimbursement limitations are disclosed before property owners incur costs.
7. Whether reimbursement claims are processed consistently and fairly.
8. Whether counties and public authorities are complying with documentation and reporting requirements.

Annual Reporting Requirement

The Department should submit an annual report to the General Assembly after implementation begins.

The report should include:

1. Number of advance valuation notices issued.
2. Number of property owners who requested onsite inspection.
3. Number of inspections completed.
4. Number of inspection requests not completed and the stated reason.
5. Number of final valuation notices issued.
6. Number of valuation appeals filed.
7. Number of appeals in which property owners substantially prevailed.
8. Number of reimbursement claims submitted.
9. Number of reimbursement claims approved, denied, or partially approved.
10. Total reimbursement amount paid.
11. Average reimbursement amount.
12. Approved appraisal rate data.
13. County implementation costs or administrative burden.
14. Complaints or disputes related to notice, deadlines, appraisers, or reimbursement.
15. Recommended statutory or administrative changes.

The report should be public so lawmakers, homeowners, counties, and stakeholders can evaluate whether the Act is functioning as intended.

Performance Metrics

The framework should be reviewed using measurable performance indicators, including:

1. Homeowner awareness of valuation timelines and appeal options.
2. Rate of inspection requests after advance notice.
3. Completion rate for timely requested inspections.
4. Number of missed or disputed appeal deadlines.
5. Use of approved appraisers.
6. Average cost of appraisal services under the approved-rate structure.
7. Number and percentage of successful valuation appeals.
8. Reimbursement claim approval and denial rates.
9. Average time required to process reimbursement claims.
10. County administrative workload.
11. Number of procedural complaints or corrective action findings.

These metrics help determine whether the Act improves practical access without producing excessive costs or unnecessary delay.

Audit and Compliance Review

The Department should have authority to conduct periodic compliance reviews or audits of county implementation.

Audits may examine:

1. Notice records.
2. Inspection request records.
3. Public website postings.
4. Appeal deadline publication.
5. Approved appraiser lists.
6. Reimbursement disclosures.
7. Reimbursement claim files.
8. County reporting accuracy.
9. Whether deadlines were changed only for permitted reasons.

Audits should focus on systemic compliance rather than punishing isolated clerical errors that did not affect a property owner’s rights.

Corrective Action Process

If a county, municipality, or responsible public authority fails to comply with the Act, the Department may require a corrective action plan.

Corrective action may include:

1. Revised notice procedures.
2. Updated public website postings.
3. Staff training.
4. Improved inspection request tracking.
5. Revised appeal guidance.
6. Improved reimbursement disclosure.
7. Updated approved appraiser information.
8. Follow-up reporting to confirm compliance.

The goal should be administrative correction, not unnecessary punishment.

Reimbursement Fund Review

Because funding is central to the proposal, the Property Valuation Appeal Accessibility Fund should receive specific oversight.

The Department should annually review:

1. Total claims paid from the Fund.
2. Average reimbursement per successful appeal.
3. Appraisal-cost trends.
4. Whether approved rates remain reasonable.
5. Whether reimbursement exclusions are clearly understood.
6. Whether claims are being denied for predictable reasons that require clearer guidance.
7. Whether the Fund requires increased, reduced, or reallocated appropriations.

This review protects both homeowners and the State by ensuring that reimbursement remains available, predictable, and fiscally controlled.

Approved Appraiser Review

The approved appraiser structure should be reviewed periodically to ensure it remains fair, accessible, and cost controlled.

Review should include:

1. Whether enough approved appraisers are available statewide.
2. Whether rural, urban, and suburban counties have reasonable access.
3. Whether approved rates are sufficient to attract qualified appraisers.
4. Whether rates are low enough to prevent inflated appeal costs.
5. Whether conflicts of interest are being avoided.
6. Whether homeowners understand that use of an approved appraiser does not guarantee appeal success.

The Department should have authority to update appraiser standards, rate schedules, and participation requirements as needed.

Legislative Review

Within three years after full statewide implementation, the Department should submit a formal review to the General Assembly.

The review should evaluate whether the Act should be:

1. Continued without change.
2. Amended to improve implementation.
3. Expanded to additional property categories.
4. Narrowed if costs or burdens are excessive.
5. Modified to improve reimbursement controls.
6. Adjusted to address county or homeowner concerns.

This formal review gives lawmakers an opportunity to evaluate the Act based on actual data rather than assumptions.

Sunset Clause

The Act should not automatically sunset unless lawmakers want to use a pilot structure.

A better approach is a mandatory three-year review rather than automatic expiration. Because the Act addresses procedural fairness and appeal access, automatic expiration could create uncertainty for homeowners and counties.

However, if the General Assembly prefers a pilot model, the Act could include a limited sunset for the reimbursement fund or approved appraiser structure only, with continuation dependent on legislative review.

Oversight Principle

The oversight structure should ensure that the Act remains balanced over time.

Property owners should receive meaningful notice, clear deadlines, practical appeal access, appraisal-cost transparency, and reimbursement when they substantially prevail. Public authorities should receive clear rules, predictable deadlines, controlled costs, and protection from open-ended obligations.

The purpose of oversight is to confirm that the framework continues to improve fairness without becoming administratively excessive or fiscally uncontrolled.

The Future Appeals Accessibility Act is designed as a procedural reform within Ohio’s existing property valuation and appeal system. It does not reduce tax rates, cap levies, alter voter-approved taxation, or guarantee a lower valuation. Its legal purpose is to improve notice, inspection access, appeal clarity, reimbursement transparency, and administrative fairness.

Statutory Authority

Ohio already provides statutory structures for real property valuation, reappraisal, and valuation complaints. County auditors are required to appraise real property at its true value in money at least once every six-year period, and Ohio law also recognizes mass appraisal projects such as sexennial reappraisals and triennial updates. 

Ohio law also provides an existing complaint process for challenging certain valuation or assessment determinations, including filing requirements through the county auditor. 

The Act should be drafted as a supplement to these existing statutory procedures rather than as a replacement. Its provisions would likely fit within, or alongside, Ohio Revised Code Chapters 5713 and 5715.

Constitutional Basis

The constitutional basis for the Act rests on the State’s authority to structure property taxation and tax administration. Ohio’s Constitution addresses property taxation, including taxation according to value and limitations on tax rates. 

Because this proposal does not change rates, reduce levies, or alter tax classifications, it is best understood as an administrative due-process and valuation-access measure. It strengthens the process used before and after valuation decisions affect property owners.

Due Process Considerations

The Act supports procedural due process by requiring advance notice, clear deadlines, publicly posted appeal dates, plain-language guidance, and access to appeal procedures.

Due process concerns are especially relevant because valuation decisions can affect tax liability and household financial stability. The Act reduces the risk that property owners lose practical access to review because of unclear deadlines, lack of notice, confusing procedures, or inability to understand who to contact.

Privacy and Property Access

The Act must be drafted to make clear that onsite inspection does not authorize forced entry. Interior access should remain voluntary.

A property owner may refuse interior access without that refusal being treated as evidence that the property is in superior condition. However, if the owner requests onsite inspection and later prevents completion of that inspection without good cause, the owner may be responsible for appraisal costs in a later appeal and may lose eligibility for appraisal-cost reimbursement.

This structure protects privacy while preventing abuse of the inspection-election process.

Preemption and Local Authority

The Act should establish statewide minimum procedural standards for valuation notice, inspection election, appeal guidance, deadline publication, approved appraiser access, and reimbursement disclosure.

Local governments may provide additional assistance, reminders, guidance, or accessibility options, but inconsistent local procedures should not be allowed to reduce the minimum protections established by the Act.

The Act should make clear that voluntary local assistance beyond the statutory minimum does not create additional appeal rights, procedural defects, or state reimbursement obligations.

Regulatory Authority

The Ohio Department of Taxation should receive rulemaking authority to implement the Act.

Regulatory authority should include:

1. Notice templates.
2. Final valuation notice requirements.
3. Inspection request procedures.
4. Public deadline posting standards.
5. Approved appraiser qualification standards.
6. Approved appraisal rate schedules.
7. Reimbursement categories and exclusions.
8. Documentation requirements.
9. Compliance reporting.
10. Anti-fraud and abuse safeguards.

The Department’s rulemaking authority should be specific enough to avoid uncertainty but flexible enough to adjust rates, forms, and procedures over time.

Possible Legal Challenges

Potential legal challenges may involve:

1. Whether the Act creates an unfunded administrative burden on counties.
2. Whether reimbursement obligations are sufficiently limited and funded.
3. Whether approved appraiser structures create conflict-of-interest concerns.
4. Whether inspection procedures adequately protect homeowner privacy.
5. Whether new appeal timelines conflict with existing statutory deadlines.
6. Whether deadline-publication requirements are clear enough to prevent disputes.
7. Whether reimbursement limitations are disclosed clearly enough to avoid later claims.

These risks can be reduced by using state funding, approved-rate schedules, clear reimbursement disclosures, voluntary interior access, firm published deadlines, and careful integration with existing Ohio appeal procedures.

Legal Drafting Caution

The proposal should receive formal legal review before introduction to determine whether it should amend existing Ohio Revised Code sections or create a new statutory section.

Special attention should be given to how the proposed additional 45-day appeal period interacts with existing Ohio valuation complaint deadlines under Ohio Revised Code Section 5715.19. 

Legal Principle

The legal principle of the Act is balanced procedural fairness. Property owners should receive meaningful notice, inspection access, appeal guidance, cost transparency, and reimbursement when they substantially prevail. Public authorities should retain valuation authority, clear deadlines, administrative finality, and protection from open-ended obligations.

The Future Appeals Accessibility Act is expected to improve property valuation fairness by changing the process property owners experience before and after a new valuation is issued. The framework works through early notice, clear deadlines, inspection access, public appeal information, approved appraisal options, and reimbursement when a property owner substantially prevails.

The policy effect is not produced by lowering tax rates or reducing levies. It is produced by making the valuation and appeal process more transparent, predictable, and usable.

1. Advance Notice Improves Homeowner Awareness

By requiring 120 days’ advance notice before scheduled valuation activity, the Act gives property owners earlier awareness that a valuation event is coming.

This should reduce the number of homeowners who first become aware of valuation concerns only after receiving a tax bill or after deadlines are already approaching. Earlier notice gives property owners time to review their records, ask questions, understand the process, and determine whether an onsite inspection may be needed.

Policy action: 120-day advance notice.

Expected outcome: Homeowners are informed earlier and have more time to act.

2. The 60-Day Inspection Election Period Creates Practical Access

The 60-day inspection election period gives homeowners a defined opportunity to request onsite inspection before valuation is finalized.

This should improve valuation accuracy by allowing property-specific conditions to be considered earlier in the process, including deferred maintenance, damage, deterioration, structural concerns, functional obsolescence, or other factors that may not be visible through mass appraisal or exterior-only review.

Policy action: 60-day right to request onsite inspection.

Expected outcome: More property-specific information is available before valuation is finalized.

3. No Second-Notice Requirement Preserves Administrative Certainty

The Act also protects the State and counties by making clear that the initial 120-day notice satisfies the notice obligation. If the property owner does not respond within 60 days, valuation may proceed as planned.

This prevents the process from becoming open-ended and ensures public authorities are not required to delay valuation activity through repeated notices, reminders, or additional inspection opportunities.

Policy action: No second-notice requirement and firm 60-day response period.

Expected outcome: Public authorities retain clear timelines and administrative finality.

4. Public Deadline Posting Reduces Confusion and Disputes

By requiring valuation completion dates and appeal expiration dates to be published on a state, county, or municipal website, the Act creates a reliable public timeline.

This should reduce disputes over when valuation was completed, when notices were issued, when appeal rights began, and when the appeal period expires. Firm published dates make the process easier for homeowners, counties, appraisers, and appeal bodies to follow.

Policy action: Public posting of valuation and appeal deadlines.

Expected outcome: Fewer deadline disputes and greater procedural transparency.

5. The Additional 45-Day Appeal Window Improves Access After Valuation

Once a new valuation is issued, the Act provides an additional 45-day appeal filing period. This creates a clear post-valuation opportunity for property owners to challenge the valuation if they believe it is inaccurate.

This should help homeowners who need time to review the final valuation, obtain guidance, contact an approved appraiser, gather documents, and decide whether to file an appeal.

Policy action: 45-day appeal window after final valuation notice.

Expected outcome: Homeowners have a clearer and more usable opportunity to appeal.

6. Plain-Language Guidance Reduces Procedural Barriers

The Act requires public guidance explaining who to contact, how to request inspection, how to file an appeal, what evidence may be useful, and what reimbursement limits apply.

This should reduce confusion among homeowners who may not know whether to contact the county auditor, board of revision, Department of Taxation, appraiser, or another office. Clear guidance makes existing rights easier to use.

Policy action: Plain-language notices and appeal guidance.

Expected outcome: Fewer homeowners are blocked by confusion, unclear instructions, or lack of procedural knowledge.

7. Approved Appraiser Lists Improve Affordability and Predictability

The approved appraiser structure gives homeowners a clearer path to obtain valuation evidence. By maintaining approved appraiser lists and approved rate schedules, the Act helps prevent inflated appraisal costs and reduces the risk that homeowners are surprised by excessive expenses.

This should make appeals more financially predictable. If the homeowner loses, the homeowner is not blindsided by an uncontrolled appraisal cost. If the homeowner substantially prevails, eligible appraisal costs may be reimbursed subject to disclosed limits.

Policy action: Approved appraiser list and approved rate schedule.

Expected outcome: Appraisal access becomes clearer, more predictable, and less financially risky.

8. Reimbursement Encourages Legitimate Appeals Without Creating Automatic Relief

The reimbursement provision reduces the financial burden on property owners who successfully prove that an official valuation was inaccurate.

Because reimbursement applies only when the property owner substantially prevails, the Act does not encourage automatic or frivolous claims. The homeowner must still prove the valuation issue through the appeal process.

Policy action: Reimbursement of reasonable documented costs when the owner substantially prevails.

Expected outcome: Legitimate appeals become more accessible, while unsuccessful or unsupported appeals do not shift costs to the State.

9. Reimbursement Limits Protect Public Funds

The Act requires reimbursement categories, exclusions, documentation requirements, and general cost-limit rules to be disclosed before the appeal period begins.

This protects the State from open-ended reimbursement claims and helps homeowners understand what costs may or may not be reimbursed before incurring them.

Policy action: Public reimbursement disclosure and approved-rate limits.

Expected outcome: Fewer reimbursement disputes and better fiscal control.

10. Inspection Cooperation Rules Prevent Misuse

The Act allows homeowners to appeal valuation even if they requested inspection and later refused entry. However, if they prevent completion of the inspection without good cause, they may be responsible for appraisal costs and may lose eligibility for appraisal-cost reimbursement.

This preserves appeal rights while discouraging bad-faith use of the inspection process.

Policy action: Appraisal reimbursement limitation for unjustified refusal after inspection request.

Expected outcome: Homeowners retain rights, but the State is protected from avoidable costs caused by noncooperation.

11. Overall Causal Logic

The Act works through a clear chain of effects:

Earlier notice gives homeowners time to understand the process.

Inspection access allows property-specific conditions to be considered before valuation is finalized.

Firm deadlines give counties and the State administrative certainty.

Public posting reduces confusion over dates and appeal windows.

Plain-language guidance helps homeowners know who to contact and what steps to take.

Approved appraisers make evidence-gathering more predictable and cost controlled.

Reimbursement for successful appeals prevents homeowners from bearing the cost of correcting an inaccurate valuation.

Reimbursement limits and cooperation rules protect public funds and prevent abuse.

Together, these mechanisms are expected to produce a property valuation system that is more transparent, more accessible, more accurate, and more trusted, without changing tax rates or guaranteeing tax reductions.