Recent Decisions of the Board of Tax Appeals

[To see the opinion/decision, click on the hyperlinked case below. When you arrive at the BTA website, click on “Documents” and then on “OrderOrDecision”].

PLEASE NOTE THAT ROUTINE JURISDICTIONAL DISMISSALS ISSUED BY THE BTA ARE NOT INCLUDED IN THE MONTHLY BTA DECISION LIST.

January 2026 Decisions Issued Week of December 29, 2025

Joyce Weimer vs. Lorain County Board of Revision, et al. (opens external website; you are leaving this website) , (January 2, 2026), BTA No. 2025-920 through 2025-928

Decisions Issued Week of January 5, 2026

Jimmy Jones Homes VI LLC vs. Summit County Board of Revision, (January 5, 2026), BTA No. 2024-1005 through 2024-1023

Northwestern Local Schools Board of Education (Clark) vs. Clark County Board of Revision, et al., (January 6, 2026), BTA No. 2022-881

Martha L. Quezada v. Franklin County Board of Revision, (January 7, 2026), BTA No. 2024-1203 through 2024-1216

Mark H. Gillis, et al., vs. Delaware County Board of Revision, et al. (opens external website) , (January 9, 2026), BTA No. 2023-1475

Decisions Issued Week of January 12, 2026

CENTURY AND MARDJJ vs. Lucas County Board of Revision (opens external website; you are leaving this website) , (January 13, 2026), BTA No. 2025-1715

Elliott Kirth vs. Cuyahoga County Board of Revision (opens external website; you are leaving this website) , (January 13, 2026), BTA No. 2025-1660

Elliott Kirth vs. Cuyahoga County Board of Revision (opens external website; you are leaving this website) , (January 13, 2026), BTA No. 2025-1661

Mike Vande Voort Trust LLC vs. Cuyahoga County Board of Revision, et al., (January 13, 2026), BTA No. 2025-1397

Jay and Cynthia Nagy vs. Lake County Board of Revision (opens external website; you are leaving this website) , (January 13, 2026), BTA No. 2025-661

Stanley J. Bahorek, Tr. vs. Franklin County Board of Revision, et al., (January 14, 2026), BTA No. 2025-246

Stanley J. Bahorek, Tr. vs. Franklin County Board of Revision, et al., (January 14, 2026), BTA No. 2025-374

Decisions Issued Week of January 19, 2026

Wenger Acquisitions, LLC vs. Stark County Board of Revision, et al. (opens external website; you are leaving this website) , (January 21, 2026), BTA No. 2025-1721

Stanley J. Bahorek, Tr. v. Franklin County Board of Revision, et al., (January 21, 2026), BTA No. 2025-383

Stanley J. Bahorek, Tr. v. Franklin County Board of Revision, et al., (January 21, 2026), BTA No. 2025-373

Decisions Issued Week of January 26, 2026

Stanley J. Bahorek, Tr. vs. Franklin County Board of Revision, et al., (January 26, 2026), BTA No. 2025-687

Theodore & Debra Zieber vs. Ottawa County Board of Revision, (January 28, 2026), BTA No. 2025-1780

RECENT DECISIONS OF THE BOARD OF TAX APPEALS – FEBRUARY 2026

The following are substantive decisions of interest recently issued by the Board of Tax Appeals (“BTA”).

[To see the opinion/decision, click on the hyperlinked case below. When you arrive at the BTA website, click on “Documents” and then on “OrderOrDecision”].

PLEASE NOTE THAT ROUTINE JURISDICTIONAL DISMISSALS ISSUED BY THE BTA ARE NOT INCLUDED IN THE MONTHLY BTA DECISION LIST.

Decisions Issued Week of February 2, 2026

Stephen L. Dona vs. Montgomery County Board of Revision (opens external website; you are leaving this website) (February 2, 2026), BTA No. 2025-1803

Bogunovich Capital Ltd vs. Portage County Board of Revision (opens external website; you are leaving this website) (February 4, 2026), BTA No. 2025-1749

Fred Dahs vs. Ottawa County Board of Revision (opens external website; you are leaving this website) (February 4, 2026), BTA No. 2025-1743

J. Kevin Cassidy vs. Franklin County Board of Revision (opens external website; you are leaving this website) (February 4, 2026), BTA No. 2024-457

Decisions Issued Week of February 9, 2026

Grenny Properties LLC vs. Cuyahoga County Board of Revision, et al. (opens external website; you are leaving this website) (February 6, 2026), BTA No. 2025-1755

Grenny Properties LLC vs. Cuyahoga County Board of Revision, et al. (opens external website; you are leaving this website) (February 6, 2026), BTA No. 2025-1758

Grenny Properties LLC vs. Cuyahoga County Board of Revision, et al. (opens external website; you are leaving this website) (February 6, 2026), BTA No. 2025-1762

MLPS PST NUMBER 1 LLC vs. Greene County Board of Revision (opens external website; you are leaving this website) (February 6, 2026), BTA No. 2024-1475

Decisions Issued Week of February 16, 2026

KIZ GROUP HOLDING LLC vs. Cuyahoga County Board of Revision, et al. (opens external website; you are leaving this website) (February 18, 2026), BTA No. 2023-59

Sandra Bolzenius vs. Franklin County Board of Revision, et al. (opens external website; you are leaving this website) (February 19, 2026), BTA No. 2024-1562

Decisions Issued Week of February 23, 2026

Steven Beckwith vs. Cuyahoga County Board of Revision (opens external website; you are leaving this website) (February 25, 2026), BTA No. 2025-1771

Michael & Jennifer Mullholand vs. Ottawa County Board of Revision (opens external website; you are leaving this website) (February 25, 2026), BTA No. 2025-1753

Larry R. Snodgrass vs. Franklin County Board of Revision, et al. (opens external website; you are leaving this website) (February 27, 2026), BTA No. 2024-349

RECENT DECISIONS OF THE BOARD OF TAX APPEALS – MARCH 2026

The following are substantive decisions of interest recently issued by the Board of Tax Appeals (“BTA”).

[To see the opinion/decision, click on the hyperlinked case below. When you arrive at the BTA website, click on “Documents” and then on “OrderOrDecision”].

PLEASE NOTE THAT ROUTINE JURISDICTIONAL DISMISSALS ISSUED BY THE BTA ARE NOT INCLUDED IN THE MONTHLY BTA DECISION LIST.

Decisions Issued Week of March 2, 2026

Susan F. Urell vs. Franklin County Board of Revision, et al., (opens external website; you are leaving this website) (March 4, 2026), BTA No. 2025-138

Decisions Issued Week of March 9, 2026

Ironwood Ohio LLC vs. Franklin County Board of Revision, et al., (opens external website; you are leaving this website) (March 11, 2026), BTA No. 2025-645 and 2025-646

Lillian Miller, et al. Tina Girard vs. Cuyahoga County Board of Revision, (opens external website; you are leaving this website) (March 12, 2026), BTA No. 2025-1804

Coshocton National Bank NKA JPMorgan Chase Bank, National Association vs. Coshocton County Board of Revision, (opens external website; you are leaving this website) (March 12, 2026), BTA No. 2025-1067

Stanley J. Bahorek, Tr. vs. Franklin County Board of Revision, et al., (opens external website; you are leaving this website) (March 12, 2026), BTA No. 2025-636

Decisions Issued Week of March 23, 2026

Brian Patrick & Courtney Harrigan vs. Ottawa County Board of Revision, et al., (opens external website; you are leaving this website) (March 26, 2026), BTA No. 2025-983

F&S Skibo Limited Partnership vs. Cuyahoga County Board of Revision, et al., (opens external website; you are leaving this website) (March 26, 2026), BTA No. 2024-740

F&S Skibo Limited Partnership vs. Cuyahoga County Board of Revision, et al., (opens external website; you are leaving this website) (March 26, 2026), BTA No. 2024-741

F&S Skibo Limited Partnership vs. Cuyahoga County Board of Revision, et al., (opens external website; you are leaving this website) (March 26, 2026), BTA No. 2024-743

F&S Skibo Limited Partnership vs. Cuyahoga County Board of Revision, et al., (opens external website; you are leaving this website) (March 26, 2026), BTA No. 2024-744

F&S Skibo Limited Partnership vs. Cuyahoga County Board of Revision, et al., (opens external website; you are leaving this website) (March 26, 2026), BTA No. 2024-745

Gina Chalkley vs. Hamilton County Board of Revision, (opens external website; you are leaving this website) (March 26, 2026), BTA No. 2024-584

RECENT DECISIONS OF THE BOARD OF TAX APPEALS – APRIL, 2026

The following are substantive decisions of interest recently issued by the Board of Tax Appeals (“BTA”).

[To see the opinion/decision, click on the hyperlinked case below. When you arrive at the BTA website, click on “Documents” and then on “OrderOrDecision”].

PLEASE NOTE THAT ROUTINE JURISDICTIONAL DISMISSALS ISSUED BY THE BTA ARE NOT INCLUDED IN THE MONTHLY BTA DECISION LIST.

April Decisions Issued Week of March 30, 2026

Vincent Joseph Cannon vs. Lorain County Board of Revision, (opens external website; you are leaving this website) (April 6, 2026), BTA No. 2025-1390

Decisions Issued Week of April 20, 2026

Barbara Looney vs. Cuyahoga County Board of Revision, (opens external website; you are leaving this website) (April 23, 2026), BTA No. 2025-297

Decisions Issued Week of April 27, 2026

Cassandra Carter vs. Cuyahoga County Board of Revision, (opens external website; you are leaving this website) (April 27, 2026), BTA No. 2026-55

Orange Williams & Lucille Williams vs. Cuyahoga County Board of Revision, et al., (opens external website; you are leaving this website) (April 28, 2026), BTA No. 2026-56