Recent Decisions of the Board of Tax Appeals

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

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

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

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

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 , (January 13, 2026), BTA No. 2025-1715

Elliott Kirth vs. Cuyahoga County Board of Revision , (January 13, 2026), BTA No. 2025-1660

Elliott Kirth vs. Cuyahoga County Board of Revision , (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 , (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. , (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