Legal Rules
TAX RULES
The Ohio Revised Code grants rule-making authority to the Ohio Department of Taxation to adopt new rules. Additionally, the Department may review, amend and rescind current rules. The Department of Taxation posts draft rules here for an initial comment period. Some rules are then submitted to the Common Sense Initiative (CSI) for further review and comment. Finally, draft rules are submitted to the Joint Committee on Agency Rule Review (JCARR) for final review and ultimate publication as updated rules in the Ohio Administrative code (the Final Rules). In compliance with Ohio Revised Code section 121.95, please click here to access the Department’s inventory of regulatory rules. Please see below to track progress of current draft/proposed rules.
Draft Rules
Property Tax
As part of the Department’s five-year rule review process, the Department proposes the following Property Tax rule changes. All comments regarding the proposed rules should be sent to TaxRules@tax.state.oh.us by April 10, 2023.
| Tangible personal property tax; true value; exhaustion method; presumed disposals. |
Tax Equalization
As part of the Department’s five-year rule review process, the Division of Tax Equalization proposes the following rule changes. All comments regarding the proposed rules should be sent to TaxRules@tax.state.oh.us by April 1, 2023.
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Adoption and use of property records. |
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Classification of real property and coding of records. |
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Valuation of land. |
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Valuation of buildings, structures, fixtures and improvements to land. |
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Review of appraisal. |
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Documents to be filed in the county auditor's office. |
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Documents to be filed with the department of taxation. |
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Procedure after reappraisal or update. |
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Application of rules. |
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Partial exemption from real property tax. |
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Definitions. |
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General. |
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Agricultural advisory committee. |
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Current agricultural use value of land table or tables. |
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Beer and Malt Beverage
As part of the Department’s five-year rule review process, the Business Tax Division proposes the following Excise Tax rule changes. All comments regarding the proposed rules should be sent to TaxRules@tax.state.oh.us by December 30, 2022.
Draft Rules Submitted to the Common Sense Initiative
The Common Sense Initiative was established by Executive Order 2011-01K and placed within the Office of the Lieutenant Governor. Under the CSI, state agencies, including the Ohio Department of Taxation, are required to draft rules in collaboration with stakeholders, assess and justify any adverse impact on the business community (as defined by revised code 107.52, and provide an opportunity for the affected public to provide input on the rules.
In this section you will find proposed rules, business impact assessments and any additional documentation:
Proposed Rules Submitted to JCARR
The Department of Taxation files rule proposals with the Joint Committee on Agency Rule Review (JCARR) to begin the legislature's rule-review process. Generally, 41-65 days after the original file date, JCARR schedules the Department of Taxation to appear before a meeting concerning the rule proposal.
In this section you will find rules currently under the review of the Joint Committee on Agency Rule Review:
Sports Gaming Tax
The Business Tax Division proposes the following rule change submitted to JCARR.
