Ohio Rev. Code » Chapter 5715
Ohio Revised Code

Ohio Rev. Code § 5715.24 (2026)

Review of assessment by tax commissioner - change of aggregate value

✓ current as of May 2026
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Effective:
June 30, 2005
Latest Legislation:
House Bill 66 - 126th General Assembly
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(A) The tax commissioner, annually, shall determine whether the real property and the various classes thereof in the several counties, municipal corporations, and taxing districts which have completed a sexennial reappraisal in the current year and which will have the new taxable values placed on the tax list and duplicate have been assessed as required by law, and whether the values set forth in the agricultural land tax list in such taxing districts correctly reflect the true and agricultural use values of the lands contained therein. The determination shall be made prior to the first Monday in August unless the commissioner, for good cause, extends the date. If the commissioner finds that the real property or any class thereof in any such county, municipal corporation, or taxing district, as reported to it by the several county auditors of the counties that have completed such reappraisal is not listed for taxation or recorded on the agricultural land tax list in accordance therewith, the commissioner shall increase or decrease the appropriate aggregate value of the real property or any class thereof in any such county, township, municipal corporation, taxing district, or ward or division of a municipal corporation, by a per cent or amount that will cause such property to be correctly valued on the agricultural land tax list and to be correctly assessed on the tax list at its taxable value so that every class of real property shall be listed and valued for taxation and valued for purposes of sections 5713.33 to 5713.35 of the Revised Code as required by law. In determining whether a class of real property has been assessed at its correct taxable value and in determining any per cent or amount by which the aggregate value of the class from a prior year shall be increased or decreased to be correctly assessed, the commissioner shall consider only the aggregate values of property that existed in the prior year and that is to be taxed in the current year. In addition to any other adjustments the commissioner considers necessary to comply with this requirement, the value of new construction shall not be regarded as an increase in such aggregate value from the prior year, and the value of property destroyed or demolished since the prior year shall be deducted from the aggregate value of that class for the prior year.

In implementing any increase or decrease in valuation of real property ordered by the commissioner pursuant to this section, the county auditor shall, when practicable, increase or decrease the taxable valuation of parcels in accordance with actual changes in valuation of real property which occur in different subdivisions, neighborhoods, or among classes of real property in the county.

(B) Division (A) of this section also applies to a county in the third calendar year following the year in which a sexennial reappraisal is completed.
Notes of Decisions
Cited in 24 cases, 1955–2018 · leading case: Terraza 8, L.L.C. v. Franklin Cty. Bd. of Revision (Slip Opinion), 2017 Ohio 4415 (Ohio 2017).
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Terraza 8, L.L.C. v. Franklin Cty. Bd. of Revision (Slip Opinion), 2017 Ohio 4415 (Ohio 2017). · cites it 9× “” *532 {¶ 20} R.C. 5715.24 addresses the cycle of real-property valuations undertaken by county auditors, who are to assess the real property within their respective counties according to value.”
Cannata v. Cuyahoga Cty. Bd. of Revision (Slip Opinion), 2016 Ohio 1094 (Ohio 2016). · cites it 6× “19(A)(2), and R.C. 5715.24 refers to procedures in conjunction with the sexennial appraisal (i.”
Bd. of Educ. v. Hamilton Cty. Bd. of Revision, 744 N.E.2d 751 (Ohio 2001). · cites it 2× “694, as follows: “As used in division (A)(2) of this section, ‘interim period’ means, for each county, the tax year to which section 5715.24 of the Revised Code applies and each subsequent tax year until the tax year in which that section applies again.”
Cleveland Mun. Sch. Dist. Bd. of Educ. v. Cuyahoga Cnty. Bd. of Revision, 827 N.E.2d 306 (Ohio 2005). · cites it 2× “R.C. 5715.24. This interim adjustment is usually referred to as the triennial update.”
Adams v. Testa (Slip Opinion), 2017 Ohio 8853 (Ohio 2017). “The statute at issue, R.C. 5715.24, requires the tax commissioner to determine whether the property in counties completing a sexennial reappraisal or triennial update had been assessed as required by law.”
Koblenz v. Bd. of Revision, 215 N.E.2d 384 (Ohio 1966). · cites it 2× “03, Bevised Code, but is limited to the duties and jurisdiction of the Board of Tax Appeals, as set forth in Section 5715.24, Be-vised Code. An examination of Section 5717.”
Kiddie Co. Enrichment Ctr. v. Cuyahoga Cty. Bd. of Revision, 2012 Ohio 5717 (Ohio Ct. App. 2012). · cites it 2× “As Cuyahoga county had its most recent R.C. 5715.24 reappraisal in 2009, both the 2010 complaint and 2011 complaint are within the same “interim period.”
Developers Diversified Ltd. v. Cuyahoga Cnty. Bd. of Revision, 701 N.E.2d 975 (Ohio 1998). · cites it 2× “19(A)(2) provides: “As used in division (A)(2) of this section, ‘interim period’ means, for each county, the tax year to which section 5715.24 of the Revised Code applies and each subsequent tax year until the tax year in which that section applies again.”
Cincinnati Sch. Dist. Bd. of Educ. v. Hamilton Cnty. Bd. of Revision, 660 N.E.2d 1179 (Ohio 1996). “19 by reference to R.C. 5715.24 as one of the three-year periods between the sexennial reappraisals.”
Bd. of Educ. v. Fulton Cnty. Budget Comm'n, 324 N.E.2d 566 (Ohio 1975). “which provides: “Until January 1, 1978, when the people of any city, local, or exempted village school district have voted additional levies for any purpose in the year of reassessment or any year prior thereto, or when the Board of Tax Appeals has increased the aggregate value…”
Soyko Kulchystsky, L.L.C. v. Cuyahoga Cty. Bd. of Revision (Slip Opinion), 2014 Ohio 4511 (Ohio 2014). · cites it 3× “” R.C. 5715.24 refers to the schedule in which a reappraisal is conducted by a county every six years, with an update of valuation performed in the third year; the interim period, sometimes referred to as a “triennium” or “triennial period,” consists of a reappraisal year or an…”
Gammarino v. Hamilton Cnty. Bd. of Revision, 1994 Ohio 206 (Ohio 1994). · cites it 2× “19(A)(2) further states: “ ‘interim period’ means, for each county, the tax year to which section 5715.24 of the Revised Code applies and each subsequent tax year until the tax year in which that section applies again.”
Show all 24 citing cases →
— Ohio Rev. Code § 5715.24(A) — 1 case
Terraza 8, L.L.C. v. Franklin Cty. Bd. of Revision (Slip Opinion), 2017 Ohio 4415 (Ohio 2017). “” *532 {¶ 20} R.C. 5715.24 addresses the cycle of real-property valuations undertaken by county auditors, who are to assess the real property within their respective counties according to value.”
— Ohio Rev. Code § 5715.24(A)(2) — 1 case
Kiddie Co. Enrichment Ctr. v. Cuyahoga Cty. Bd. of Revision, 2012 Ohio 5717 (Ohio Ct. App. 2012). “As Cuyahoga county had its most recent R.C. 5715.24 reappraisal in 2009, both the 2010 complaint and 2011 complaint are within the same “interim period.”
— Ohio Rev. Code § 5715.24(B) — 1 case
Terraza 8, L.L.C. v. Franklin Cty. Bd. of Revision (Slip Opinion), 2017 Ohio 4415 (Ohio 2017). “” *532 {¶ 20} R.C. 5715.24 addresses the cycle of real-property valuations undertaken by county auditors, who are to assess the real property within their respective counties according to value.”
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