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.
Recent Decisions of the Board of Tax Appeals
December 2025 through May 2026
RECENT DECISIONS OF THE BOARD OF TAX APPEALS – DECEMBER 2025
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
RECENT DECISIONS OF THE BOARD OF TAX APPEALS – JANUARY 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.
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
RECENT DECISIONS OF THE BOARD OF TAX APPEALS – MAY, 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 May 4, 2026
Stanley J. Bahorek, Tr. v. Franklin County Board of Revision, et al., (opens external website; you are leaving this website) (May 8, 2026), BTA No. 2025-1106
Decisions Issued Week of May 11, 2026
Thomas Christopherson v. Cuyahoga County Board of Revision, (opens external website; you are leaving this website) (May 14, 2026), BTA No. 2026-2002
5141 Noor Property, LLC v. Franklin County Board of Revision, et al., (opens external website; you are leaving this website) (May 14, 2026), BTA No. 2025-1446
Decisions Issued Week of May 18, 2026
MCC Enterprises, Inc. v. Lake County Bord of Revision, et al., (opens external website; you are leaving this website) (May 20, 2026), BTA No. 2025-1813
Decisions Issued Week of May 25, 2026
Cleveland Airport Hospitality LLC v. Cuyahoga County Board of Revision, et al., (opens external website; you are leaving this website) (May 27, 2026), BTA No. 2022-303