Bahorek v. Franklin Cty. Bd. of Revision

Citations

• 2026 Ohio 1526

Syllabus

In R.C. 5715.19(A)(6)(a), the General Assembly implemented conditions that limit property owners from challenging the undervaluation of another's property for tax purposes. In effect, those conditions shift the property tax burden from commercial property owners to ordinary Ohioans. Application of the R.C. 5715.19(A)(6)(a) conditions blatantly treats properties differently by exposing some to a value correction while allowing others to remain undervalued. Thus, because R.C. 5715.19(A)(6)(a) systematically and intentionally departs from the uniform valuation of real property, we hold it violates the uniform rule and is unconstitutional under Article XII, Section 2 of the Ohio Constitution.