Recent Decisions of the Board of Tax Appeals

July Decisions Issued Week of June 30, 2025

Cardinal Rental Properties Ltd. v. Hamilton County Board of Revision (opens external website; you are leaving this website) , (July 1, 2025), BTA No. 2025-128, 2025-129, 2025-130

Zuber Crossing, LLC v. Clark County Board of Revision, et al. (opens external website; you are leaving this website) , (July 1, 2025), BTA No. 2021-1144, 2021-1145

Honorable Julie A. Adkins, et al. v. Seneca County Board of Revision, et al. (opens external website; you are leaving this website) (July 2, 2025), BTA No. 2025-490, 2025-594

Decisions Issued Week of July 7, 2025

Queen City Rental Properties LTD v. Hamilton County Board of Revision (opens external website; you are leaving this website) , (July 7, 2025), BTA No. 2025-16

SL Province Owner LLC v. Greene County Board of Revision (opens external website; you are leaving this website) , (July 7, 2025), BTA No. 2024-1225

BB Company, LLC v. Franklin County Board of Revision, et al. (opens external website; you are leaving this website) (July 7, 2025), BTA No. 2022-608

Decisions Issued Week of July 14, 2025

David Kohlmayer v. Hamilton County Board of Revision (opens external website; you are leaving this website) , (July 14, 2025), BTA No. 2025-181

Ohio Valley Real Estate Investments Ltd. v. Hamilton County Board of Revision (opens external website; you are leaving this website) , (July 14, 2025), BTA No. 2025-15

ARTAB, LLC v. Belmont County Board of Revision, et al. (opens external website; you are leaving this website) , (July 14, 2025), BTA No. 2024-959

IIP-OH 1 LLC v. Licking County Board of Revision, et al. (opens external website; you are leaving this website) , (July 14, 2025), BTA No. 2023-1516

Famicos Properties Ltd. v. Cuyahoga County Board of Revision, et al. (opens external website; you are leaving this website) (July 18, 2025), BTA No. 2021-2739

Decisions Issued Week of July 21, 2025

BKD Wooster, LLC v. Wayne County Board of Revision (opens external website; you are leaving this website) , (July 21, 2025), BTA No. 2021-1339 and 2021-1340

Orange City Schools Board of Education v. Cuyahoga County Board of Revision, et al. (opens external website; you are leaving this website) , (July 23, 2025), BTA No. 2020-1608

Gary & Christina Macke v. Hamilton County Board of Revision (opens external website; you are leaving this website) (July 24, 2025), BTA No. 2025-315

Randall R. and Deborah A. Kwasny v. Lorain County Board of Revision (opens external website; you are leaving this website) , (July 25, 2025), BTA No. 2025-533

James Quinton v. Delaware County Board of Revision (opens external website; you are leaving this website) , (July 25, 2025), BTA No. 2025-508

560 Claycraft Road, LLC v. Franklin County Board of Revision, et al. (opens external website; you are leaving this website) (July 25, 2025), BTA No. 2025-68

Decisions Issued Week of July 28, 2025

Edward F. Hoban v. Cuyahoga County Board of Revision, et al. (opens external website; you are leaving this website) , (July 29, 2025), BTA No. 2021-2750

Cynthia Miller v. Cuyahoga County Board of Revision (opens external website; you are leaving this website) , (July 30, 2025), BTA No. 2025-468

Stanley J. Bahorek, Tr. v. Franklin County Board of Revision, et al. (opens external website; you are leaving this website) (July 30, 2025), BTA No. 2024-1622

Edward F. Hoban v. Cuyahoga County Board of Revision, et al. (opens external website; you are leaving this website) (July 30, 2025), BTA No. 2021-2751

Columbia REI LLC v. Hamilton County Board of Revision, et al. (opens external website; you are leaving this website) (July 31, 2025), BTA No. 2021-2041

Decisions Issued Week of August 4, 2025

Stanley J. Bahorek, Tr. vs. Franklin County Board of Revision, et al. (opens external website; you are leaving this website) (August 4, 2025), BTA No. 2024-1624

Stanley J. Bahorek, Tr. v. Franklin County Board of Revision, et al. (opens external website; you are leaving this website) (August 7, 2025), BTA No. 2024-1623

BCC Washington Township Realty, LLC v. Montgomery County Board of Revision (opens external website; you are leaving this website) (August 5, 2025), BTA No. 2024-1350

ECP 1200 Dublin Road, LLC v. Franklin County Board of Revision, et al. (opens external website; you are leaving this website) (August 6, 2025), BTA No. 2022-239

Daryl Stein v. Lorain County Board of Revision (opens external website; you are leaving this website) , (August 7, 2025), BTA No. 2025-670

Decisions Issued Week of August 18, 2025

Exeter 113 Enterprise LP v. Licking County Board of Revision, et al. (opens external website; you are leaving this website) (August 22, 2025), BTA No. 2024-1572

Decisions Issued Week of September 1, 2025

Richard Pope v. Hamilton County Board of Revision (opens external website; you are leaving this website) (September 2, 2025), BTA No. 2024-780

Scott Boncha v. Lake County Board of Revision (opens external website; you are leaving this website) , (September 2, 2025), BTA No. 2025-573 and BTA No. 2025-574

MTP Bolivar Residences Propco LLC v. Cuyahoga County Board of Revision, et al. (opens external website; you are leaving this website) (September 2, 2025), BTA No. 2024-1191 and 2024-1192

Carol C. Smith v. Geauga County Board of Revision (opens external website; you are leaving this website) , (September 3, 2025), BTA No. 2025-766

Main and Nelson Station, LLC v. Franklin County Board of Revision, et al. (opens external website; you are leaving this website) (September 4, 2025), BTA No. 2024-1431

Decisions Issued Week of September 8, 2025

Henry E. & Lynda E. Paul v. Portage County Board of Revision (opens external website; you are leaving this website) , (September 8, 2025), BTA No. 2025-564

Gail Holloway v. Lorain County Board of Revision, et al. (opens external website; you are leaving this website) , (September 9, 2025), BTA No. 2025-879

Spiro Llakmani v. Cuyahoga County Board of Revision (opens external website; you are leaving this website) , (September 9, 2025), BTA No. 2025-874

Marlene Penny Manes v. Hamilton County Board of Revision (opens external website; you are leaving this website) , (September 9, 2025), BTA No. 2025-139

Decisions Issued Week of September 15, 2025

Carol C. Smith v. Geauga County Board of Revision (opens external website; you are leaving this website) , (September 3, 2025), BTA No. 2025-766

Decisions Issued Week of September 22, 2025

Caryn Seifert v. Lorain County Board of Revision (opens external website; you are leaving this website) , (September 23, 2025), BTA No. 2025-902

515 Euclid Avenue Commercial LLC v. Cuyahoga County Board of Revision, et al. (opens external website; you are leaving this website) (September 25, 2025), BTA No. 2021-1745

Leos By The Lake, LLC v. Cuyahoga County Board of Revision, et al. (opens external website; you are leaving this website) (September 25, 2025), BTA No. 2025-847

October Decisions Issued Week of September 29, 2025

AUX Funding LLC v. Lake County Board of Revision (opens external website; you are leaving this website) , (October 1, 2025), BTA No. 2025-594

RP2CUY LLC v. Lake County Board of Revision (opens external website; you are leaving this website) , (October 1, 2025), BTA No. 2025-595

RP2CUY LLC v. Lake County Board of Revision (opens external website; you are leaving this website) , (October 1, 2025), BTA No. 2025-596

RP2CUY LLC v. Lake County Board of Revision (opens external website; you are leaving this website) , (October 1, 2025), BTA No. 2025-597

RP2CUY LLC v. Lake County Board of Revision (opens external website; you are leaving this website) , (October 1, 2025), BTA No. 2025-598

RP2CUY LLC v. Lake County Board of Revision (opens external website; you are leaving this website) , (October 1, 2025), BTA No. 2025-600

Mark A. Roth, III v. Cuyahoga County Board of Revision, et al. (opens external website; you are leaving this website) , (October 3, 2025), BTA No. 2025-503

Perry Local Schools Board of Education (Stark) v. Stark County Board of Revision, et al. (opens external website; you are leaving this website) (October 3, 2025), BTA No. 2022-1894

Columbus City Schools Board of Education v. Franklin County Board of Revision, et al. (opens external website; you are leaving this website) (October 3, 2025), BTA No. 2022-1705

New Albany-Plain Local Schools Board of Education v. Franklin County Board of Revision, et al. (opens external website; you are leaving this website) (October 3, 2025), BTA No. 2022-1694

Columbus City Schools Board of Education v. Franklin County Board of Revision, et al. (opens external website; you are leaving this website) (October 3, 2025), BTA No. 2022-1665

Columbus City Schools Board of Education v. Franklin County Board of Revision, et al. (opens external website; you are leaving this website) (October 3, 2025), BTA No. 2022-1514

Hilliard City Schools v. Franklin County Board of Revision, et al. (opens external website; you are leaving this website) (October 3, 2025), BTA No. 2022-1656

Columbus City Schools Board of Education v. Franklin County Board of Revision, et al. (opens external website; you are leaving this website) (October 3, 2025), BTA No. 2022-1513

South-Western City Schools Board of Education v. Franklin County Board of Revision (opens external website; you are leaving this website) (October 3, 2025), BTA No. 2022-1503

Columbus City Schools Board of Education v. Franklin County Board of Revision, et al. (opens external website; you are leaving this website) (October 3, 2025), BTA No. 2022-1430

Decisions Issued Week of October 6, 2025

Columbus City Schools Board of Education v. Franklin County Board of Revision, et al. (opens external website; you are leaving this website) (October 7, 2025), BTA No. 2022-1967

Columbus City Schools Board of Education v. Franklin County Board of Revision, et al. (opens external website; you are leaving this website) (October 7, 2025), BTA No. 2022-1823

Gahanna-Jefferson City Schools Board of Education, et al. v. Franklin County Board of Revision, et al. (opens external website; you are leaving this website) (October 7, 2025), BTA No. 2022-1817

Columbus City Schools Board of Education v. Franklin County Board of Revision, et al. (opens external website; you are leaving this website) (October 7, 2025), BTA No. 2022-1707

Columbus City Schools Board of Education v. Franklin County Board of Revision, et al. (opens external website; you are leaving this website) (October 7, 2025), BTA No. 2022-1706

South-Western City Schools Board of Education v. Franklin County Board of Revision, et al. (opens external website; you are leaving this website) (October 7, 2025), BTA No. 2022-1658

Groveport Madison Local Schools Board of Education, et al. v. Franklin County Board of Revision, et al. (opens external website; you are leaving this website) (October 7, 2025), BTA No. 2022-1639

Dublin City Schools Board of Education v. Franklin County Board of Revision, et al. (opens external website; you are leaving this website) (October 7, 2025), BTA No. 2022-1531

Olentangy Local Schools Board of Education v. Delaware County Board of Education, et al. (opens external website; you are leaving this website) (October 7, 2025), BTA No. 2022-1277

Cleveland Metropolitan Schools Board of Education v. Cuyahoga County Board of Revision, et al. (opens external website; you are leaving this website) (October 8, 2025), BTA No. 2025-194

Lakewood City Schools Board of Education v. Cuyahoga County Board of Revision, et al. (opens external website; you are leaving this website) (October 8, 2025), BTA No. 2023-32

Decisions Issued Week of October 13, 2025

CAMAC Worldwide LLC v. Cuyahoga County Board of Revision, et al. (opens external website; you are leaving this website) , (October 17, 2025), BTA No. 2025-698

RUBIES 2 LLC v. Cuyahoga County Board of Revision (opens external website; you are leaving this website) (October 17, 2025), BTA No. 2025-675

Decisions Issued Week of October 20, 2025

CAMAC Worldwide LLC v. Cuyahoga County Board of Revision, et al. (opens external website; you are leaving this website) (October 20, 2025), BTA No. 2025-700

CAMAC Worldwide LLC v. Cuyahoga County Board of Revision, et al. (opens external website; you are leaving this website) (October 20, 2025), BTA No. 2025-704

Columbus City Schools v. Franklin County Board of Revision, et al. (opens external website; you are leaving this website) (October 21, 2025), BTA No. 2022-1703

Columbus City Schools v. Franklin County Board of Revision, et al. (opens external website; you are leaving this website) (October 21, 2025), BTA No. 2022-1530

Decisions Issued Week of October 27, 2025

South-Western City Schools Board of Education v. Franklin County Board of Revision, et al. (opens external website; you are leaving this website) , (October 28, 2025), BTA No. 2022-1692

Dublin City Schools v. Franklin County Board of Education, et al. (opens external website; you are leaving this website) (October 28, 2025), BTA No. 2022-1975

Worthington City Schools Board of Education v. Franklin County Board of Revision, et al. (opens external website; you are leaving this website) (October 28, 2025), BTA No. 2022-1431

Worthington City Schools Board of Education v. Franklin County Board of Revision, et al. (opens external website; you are leaving this website) (October 28, 2025), BTA No. 2022-1714

Columbus City Schools v. Franklin County Board of Revision, et al. (opens external website; you are leaving this website) (October 28, 2025), BTA No. 2022-1697

Columbus City Schools v. Franklin County Board of Revision, et al. (opens external website; you are leaving this website) (October 28, 2025), BTA No. 2022-1698

South-Western City Schools Board of Education v. Franklin County Board of Revision, et al. (opens external website; you are leaving this website) (October 29, 2025), BTA No. 2022-1957

Samuel and Deborah Pines v. Cuyahoga County Board of Revision, et al. (opens external website; you are leaving this website) , (October 30, 2025), BTA No. 2025-1021

DISMISSALS AT THE BTA ARE NO LONGER INCLUDED IN THE MONTHLY BTA DECISION LIST.

Decisions Issued Week of November 3, 2025

Richelle Thoburn Ford vs. Licking County Board of Revision, et al. (opens external website; you are leaving this website) , (November 3, 2025), BTA No. 2025-1100

Stanley J. Bahorek, et al. vs. Franklin County Board of Revision, et al. (opens external website; you are leaving this website) , (November 3, 2025), BTA No. 2023-1511

John E. Danklefsen vs. Lucas County Board of Revision (opens external website; you are leaving this website) , (November 4, 2025), BTA No. 2025-1080

RP2HAM LLC vs. Hamilton County Board of Revision (opens external website; you are leaving this website) , (November 4, 2025), BTA No. 2025-828

RP2HAM LLC vs. Hamilton County Board of Revision (opens external website; you are leaving this website) , (November 4, 2025), BTA No. 2025-827

Katherine & Eugene Fioritto vs. Cuyahoga County Board of Revision (opens external website; you are leaving this website) , (November 4, 2025), BTA No. 2025-752

Eva L. Farley vs. Noble County Board of Revision (opens external website; you are leaving this website) , (November 5, 2025), BTA No. 2025-1017

Randall Cynthia Yoder vs. Wayne County Board of Revision (opens external website; you are leaving this website) , (November 5, 2025), BTA No. 2025-859

Columbus City Schools Board of Education vs. Franklin County Board of Education, et al. (opens external website; you are leaving this website) (November 5, 2025), BTA No. 2022-1534

Marysville Exempted Village Schools Board of Education vs. Union County Board of Revision, et al. (opens external website; you are leaving this website) (November 6, 2025), BTA No. 2022-1552

Ekalavya Ventures LLC vs. Franklin County Board of Revision, et al. (opens external website; you are leaving this website) (November 7, 2025), BTA No. 2025-1025

RP2HAM LLC vs. Hamilton County Board of Revision (opens external website; you are leaving this website) , (November 7, 2025), BTA No. 2025-817

RP2HAM LLC vs. Hamilton County Board of Revision (opens external website; you are leaving this website) , (November 7, 2025), BTA No. 2025-823

RP2HAM LLC vs. Hamilton County Board of Revision (opens external website; you are leaving this website) , (November 7, 2025), BTA No. 2025-837

Decisions Issued Week of November 10, 2025

Beni T. Nickoloff v. Lorain County Board of Revision (opens external website; you are leaving this website) , (November 10, 2025), BTA No. 2025-1226

RP2HAM LLC vs. Hamilton County Board of Revision (opens external website; you are leaving this website) (November 10, 2025), BTA No. 2025-829

RP2HAM LLC vs. Hamilton County Board of Revision (opens external website; you are leaving this website) (November 10, 2025), BTA No. 2025-830

RP2HAM LLC vs. Hamilton County Board of Revision (opens external website; you are leaving this website) , (November 10, 2025), BTA No. 2025-831

RP2HAM LLC vs. Hamilton County Board of Revision (opens external website; you are leaving this website) (November 10, 2025), BTA No. 2025-832

RP2HAM LLC vs. Hamilton County Board of Revision (opens external website; you are leaving this website) (November 10, 2025), BTA No. 2025-833

RP2HAM LLC vs. Hamilton County Board of Revision (opens external website; you are leaving this website) (November 10, 2025), BTA No. 2025-834

RP2HAM LLC vs. Hamilton County Board of Revision (opens external website; you are leaving this website) (November 10, 2025), BTA No. 2025-835

RP2HAM LLC vs. Hamilton County Board of Revision (opens external website; you are leaving this website) (November 10, 2025), BTA No. 2025-836

RP2HAM LLC vs. Hamilton County Board of Revision (opens external website; you are leaving this website) , (November 10, 2025), BTA No. 2025-838

William Palmer vs. Lake County Board of Revision (opens external website; you are leaving this website) , (November 14, 2025), BTA No. 2025-1442

Decisions Issued Week of November 17, 2025

AFLI3 vs. Ashtabula County Board of Revision, et al. (opens external website; you are leaving this website) , (November 17, 2025), BTA No. 2025-887

Jay Hartland vs. Lucas County Board of Revision (opens external website; you are leaving this website) , (November 17, 2025), BTA No. 2025-1114

Stanley J. Bahorek vs. Franklin County Board of Revision, et al. (opens external website; you are leaving this website) , (November 17, 2025), BTA No. 2023-1329

Abraham Wallie vs. Trumbull County Board of Revision (opens external website; you are leaving this website) , (November 21, 2025), BTA No. 2023-1151

IN THE MONTHLY BTA DECISION LIST.

Decisions Issued Week of December 1, 2025

Jacin Barnes v. Lake County Board of Revision (opens external website; you are leaving this website) , (December 1, 2025), BTA No. 2025-1260

Richelle Thoburn vs. Licking County Board of Revision (opens external website; you are leaving this website) , (December 3, 2025), BTA No. 2025-1099

Stanley J. Bahorek, Tr. vs. Franklin County Board of Revision, et al. (opens external website; you are leaving this website) , (December 3, 2025), BTA No. 2025-657

Decisions Issued Week of December 15, 2025

Laura J. Gower vs. Lorain County Board of Revision (opens external website; you are leaving this website) , (December 16, 2025), BTA No. 2025-1153

Citigroup Technology, Inc. vs. Delaware County Board of Revision, et al. (opens external website; you are leaving this website) , (December 16, 2025), BTA No. 2021-1838

SOBREMESA LLC vs. Franklin County Board of Revision, et al. (opens external website; you are leaving this website) , (December 17, 2025), BTA No. 2025-884

Chris Marshall vs. Franklin County Board of Revision (opens external website; you are leaving this website) , (December 19, 2025), BTA No. 2025-1348

Mark D. & Lorrie H. Beers vs. Lucas County Board of Revision (opens external website; you are leaving this website) , (December 19, 2025), BTA No. 2025-1283

Decisions Issued Week of December 22, 2025

Donald J. Basch, Jr. vs. Summit County Board of Revision, et al. (opens external website; you are leaving this website) , (December 22, 2025), BTA No. 2025-974

Hensel Holdings LLC vs. Franklin County Board of Revision, et al. (opens external website; you are leaving this website) , (December 23, 2025), BTA No. 2025-1478