New state bill could provide tax relief to Clark County commercial property owners

Legislation would lead to reductions to temporarily lower property values, take into account impacts of pandemic.

Clark County industrial and commercial property owners will have the chance to seek a temporary reduction on the value of their real estate due to the impacts of the pandemic.

Those reductions are a result of Ohio Senate bill 57 that was recently signed into law by Gov. Mike DeWine. That legislation allows for those property owners to file complaints showing how the pandemic has impacted the value of their property.

The reductions would temporarily lower property values and would take into account the impacts of the pandemic not reflected in previous appraisals, according to the Clark County Auditor’s Office.

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The idea of the state legislation is to give commercial and property owners as well as tenants the chance for property tax relief as the reductions in value could reduce the property taxes they owe.

Complaints can be filed for the tax year 2020 between Aug. 3 and Sept. 2 of this year. Senate Bill 57 also authorizes those type of filings for tax year 2021 and tax year 2022. That allows for those tax payers to file more than once in the triennial period, according to the auditor’s office

The new law also allows for county boards of revision to value a property for tax purposes as of Oct. 1, 2020, rather than the Jan. 1, 2020, which was not previously the case.

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Clark County Auditor John Federer said that the new legislation relates mostly to the commercial and business sector and not to residential property owners.

Those seeking a reduction must show how the pandemic or pandemic related circumstances caused a decrease in the true value of their properties.

That could be related to a loss of income, reduction in business hours and other factors caused by the pandemic.

Audited financial statements or tax returns, year-to-date financial data including income and expenses as well as descriptions of federal assistance received could be used to show how the pandemic has caused a reduction in property value.

Those seeking more information or have questions can reach the Clark County Auditor’s Office by calling 937-521-1890 or can send an email to

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