POLISCOPE
Back to bills

The civic record

Read. Follow. Verify.
High Impact

Ohio House Bill 590 modifies property tax complaint and appeal procedures

Original title: Modify law governing tax appeals and property tax complaints

Last action · November 19, 2025: Referred to Ways and MeansSponsors: David Thomas and 3 others

Introduced
Committee
Floor Vote
Passed
Law

Track this bill to get notified when it advances a stage. One tap to stop, anytime.

Public stanceCommunity reactions are separate from the official record and reporting.

What This Bill Would Do

Ohio House Bill 590 updates property tax complaint and appeal processes by requiring local legislative bodies to pass authorizing resolutions before filing certain third-party complaints, prohibiting s, and allowing taxpayers to submit comparable property evidence.

Why it matters

Property owners, local governments, and school districts face new procedural requirements and evidentiary standards when filing or contesting property valuation complaints before county boards of revision.

Background
  • Property tax complaints in Ohio are filed with county auditors and heard by county boards of revision, with appeals going to the Board of Tax Appeals or courts. context
  • House Bill 590 was introduced in the 136th General Assembly and referred to committee in November 2025. context

Who It Would Affect

Groups the bill's text would affect if enacted, as described in the record. Being affected is not a position for or against it.

Directly affected

Property owners

Property owners receive new notice requirements before local authorities file complaints, can submit comparable property evidence, and are impacted by restrictions on private payment agreements.

Directly affected

Local legislative authorities

Local legislative bodies must follow new public meeting resolution and notice procedures when filing property tax complaints on properties they do not own.

Directly affected

County auditors and boards of revision

County auditors and boards of revision must handle new verification checkboxes on complaint forms, manage evidence of similarly situated properties, and adhere to decision timelines.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

What must a local legislative authority do before filing a property tax complaint on a property it does not own?
It must adopt a resolution at a public meeting authorizing the filing and mail a written notice to at least one record owner at least seven calendar days prior to adoption.
Are private settlement or payment agreements between property owners and local governments allowed under this bill?
No, the bill explicitly prohibits s regarding tax complaints, rendering any such agreements void and unenforceable.
Can taxpayers use evidence of neighboring properties to argue their property is overvalued?
Yes, taxpayers may submit evidence of similarly situated properties evaluated using generally recognized appraisal techniques to support a reduction in valuation.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

Currently in committee. The next step in the legislative lifecycle is Floor Vote.

Procedural history

2 actions
  1. Nov 19, 2025HouseCommittee
    Referred to Ways and Means
  2. Nov 12, 2025HouseIntroduced
    Introduced

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Sponsors

Discoveries

1 pattern noticed across the record

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

policy shift95% confidence

Restriction on Third-Party Tax Complaints

The legislation introduces rigorous pre-filing requirements, including public resolutions and advance notices, aimed at curbing discretionary third-party property tax complaints.

Connected Entities

David Thomas, Johnathan Newman, Kevin Ritter and 2 more
PersonDavid Thomas“Representative, District 65”Map →
PersonJohnathan Newman“Cosponsor, Representative, District 80”Map →
PersonKevin Ritter“Cosponsor, Representative, District 94”Map →
OrganizationGeneral Assembly of the State of Ohio“Legislative body enacting the bill”Map →
PersonJosh Williams“Representative, District 44”Map →

Sources

Open source document

www.legislature.ohio.gov

Analysis Score

0–100
  • Significance75
    How much this matters to a regular citizen
  • Controversy60
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz30
    Current news / social attention level

Publisher tools

Share or embed this record

POLISCOPE publisher tools

Share or embed this record