The Ohio Petition for Reassessment form allows taxpayers to formally dispute an assessment made by the Ohio Department of Taxation. This process enables individuals to request a review of their tax assessment and potentially receive a corrected assessment. For those seeking to challenge their tax situation, filling out this form is a crucial step; click the button below to get started.
The Ohio Petition for Reassessment form serves as a crucial tool for taxpayers seeking to contest an assessment made by the Ohio Department of Taxation. This form allows individuals and businesses to challenge the assessed tax amounts, whether it pertains to personal income tax, sales tax, or other types of taxation. It requires basic information such as the taxpayer's name, address, and the specific tax type being disputed. Additionally, the form asks for details about the assessment serial number, the tax periods involved, and the disputed amounts. Taxpayers can also indicate whether they wish to pursue a "corrected assessment," a streamlined process that can expedite resolution, or if they prefer to have a hearing—either by telephone or in person. It is important to note that the petition must be filed within 60 days of the assessment date to ensure timely consideration. Furthermore, the form includes sections for outlining the basis of the dispute, affirming the responsibility for filing, and providing contact information for any representatives involved. Understanding the nuances of this form can significantly impact the outcome of a taxpayer’s appeal.
hio
Department of
Taxation
Petition for Reassessment
PR
Rev. 12/21
Complete all applicable blanks and type or print in ink. See instructions for completing this form.
A. General information
Taxpayer name(s)
Address
City
State
ZIP
Tax type (e.g., personal income, sales)
Assessment serial #
Date of assessment
Account #
Tax period(s)
Disputed amount(s)
Daytime phone #
Federal emp. I.D. # (last four digits only) XX-XXX- __ __ __ __
E-mail address
If personal income tax, include last four digits of Social Security no.
Fax #
SSN – Self XXX-XX-__ __ __ __ Spouse – XXX-XX-__ __ __ __
B. Please note: The tax commissioner may correct the assessment by issuing a “corrected assessment” pursuant to Ohio Revised Code 5703.60. This process is not available for property tax and some public utility tax matters. This streamlined procedure may result in a more timely resolution of this matter.
C. Check this box if you do NOT
D. Select one of the following boxes:
E. Check this box if this petition
want the “corrected assessment”
Please decide this matter based
is in response to a “corrected
procedure used.
upon the information submitted.
assessment.”
No hearing is requested.
I request a hearing by telephone.
I request a personal appearance
hearing.
(Hearings are held in Columbus, Ohio.)
F. Basis for filing this petition for reassessment (petition must list specific issues/objections):
Basis for petition continued on attached. This is page one of
pages.
G. Person responsible for the filing of this petition. I declare under penalty of perjury that I’m the taxpayer or that I’m an authorized agent of the taxpayer having knowledge of the relevant facts in this matter to file this petition for reassessment.
Signature
Date
Name
Title
Tel. #
H. Contact person (if different from the person above responsible for filing this petition for reassessment)
Daytime tel. #
I. Mail this form to:
If excise or energy taxes, including motor fuel or public utility:
For all other taxes:
Ohio Department of Taxation
Excise & Energy Tax Division
Administrative Review Section
P.O. Box 530
P.O. Box 1090
Columbus, OH 43216-0530
Columbus, OH 43216-1090
For Department Use Only
Instructions for Completing Petition for Reassessment
nThis is a generic form that may be used to file a Petition for Reassessment for any tax. For purposes of these instructions, all assessment notices are covered by the term “assessment,” regardless of their technical title.
nIMPORTANT: Because different taxes have different filing deadlines, you may safely file this form NO LATER THAN 60 DAYS from the date found on the assessment and you will be timely regardless of the type of tax assessed.
nLaws relating to particular types of assessments are located in Title 57 of the Ohio Revised Code. You are responsible for complying with all of the requirements of the law. (The on-line link to the Revised
Code is available at tax.ohio.gov. Go to the “Tax Professionals” tab, then to the heading “Laws/Rules/Rulings.”)
Section-by-Section Instructions
A.General Information
nMost of the information that you need to complete this section can be found on the assessment. Please use it as a reference.
nDaytime phone: Please provide the number where you can be reached during business hours.
nE-mail address: Providing your e-mail address will allow us to communicate with you efficiently and discreetly.
nAssessment serial number: This number is listed on the assessment. It is not applicable for personal property, dealer intangibles or public utility tax assessments.
nDate of assessment: The date found on the assessment document.
nTax period(s): List the periods or the tax year(s) assessed.
nDisputed amount: The portion of the assessment that you are
protesting. Usually, this amount does not need to be paid before this petition is filed. However, there are exceptions. For example, when only the penalty or interest is being protested in the corporate franchise tax or personal income tax, payment of tax and interest (but not penalty) is required.
B. Corrected Assessment is NOT available for property and public
utility assessments (except in R.C. 5727.26 and R.C. 5727.89).
nWhat is a “corrected assessment”? According to R.C. 5703.60, when a petition for reassessment has been properly filed, the Tax
Commissioner may respond by issuing a “corrected assessment.”
This is a more streamlined response to the petition than a final determination and it may both simplify and expedite resolution of the
matter. The Notice of Corrected Assessment does not contain the legal analysis of the tax commissioner. Only a final determination
(not a corrected assessment) can be appealed to the Board of Tax Appeals or Ohio courts.
nWhat if the taxpayer disagrees with the “corrected assessment”?
If a corrected assessment is issued and the taxpayer disagrees with the result, the taxpayer still has the option of filing a new petition
for reassessment protesting the “corrected assessment.” This same form is used to file a petition in response to a corrected assessment.
In response to this new petition, the Tax Commissioner will issue a final determination.
nWhat if the taxpayer fails to file a NEW petition for reassessment
after receiving a “corrected assessment”? According to R.C.
5703.60, the issuance of a corrected assessment nullifies the original petition for reassessment and the original petition is not subject to
further administrative review or appeal. Therefore, the corrected assessment becomes final.
C. In Order to Request That the “Corrected Assessment” Procedure NOT Be Used CHECK THE BOX
nIf this box is checked, a final determination will be issued and the streamlined procedure will not be used.
D. Select a Box (If a corrected assessment is issued, THERE WILL BE NO HEARING, even if you requested one.)
nNo hearing: All of your information will be carefully reviewed and considered, but you will not have to participate in a hearing.
nHearing by telephone: This is an informal discussion to gather facts and listen to the taxpayer’s (or representative’s) legal arguments.
You may submit information. Please number your pages and retain a duplicate for yourself so that specific documentation can be reviewed and discussed during the hearing. You may use a conference call to include your representative or anyone else you choose.
nPersonal appearance hearing: This is an informal face-to-face meeting centered on gathering facts and listening to the taxpayer’s (or representative’s) legal arguments. This is also the taxpayer’s opportunity to present any documentation for review and discussion.
E.Petition in Response to a “Corrected Assessment”
nIf you have already received a “corrected assessment” and you are filing this petition because you disagree with the adjusted amount on the “corrected assessment,” CHECK THE BOX.
F.Basis for Filing this Petition for Reassessment
nPlease list all of the reasons that you think the Ohio Department
of Taxation erred when it issued the assessment or the corrected assessment. You must be specific with your objections. However,
you are free to present your case in the manner of your choice.
You may make legal arguments. You may cite specific sections of
the Ohio Revised Code or the Ohio Administrative Code. You may reference and attach specific court or Board of Tax Appeals cases.
You may attach photographs or include any other documentation. You are not limited. You may attach additional pages, but please CHECK THE BOX and list the total.
G. Person Responsible for Filing this Petition
nName/title: This is the individual vouching for the accuracy of the information presented. This person should be familiar with all of the facts and issues related to this matter. This may be the individual
petitioner, an employee or owner of the business, or the person designated as the representative. Whoever is responsible for filing this request must provide their signature, name, title, date and phone number.
H. Contact Person (Information required ONLY if different from the “Person Responsible for Filing this Petition.”)
nThis may be the individual petitioner, an employee or owner of the business, or a separate person chosen to be the representative. A representative does not need to be an attorney or an accountant, but the petitioner must authorize them.
nIf the contact person is the taxpayer’s representative, the taxpayer needs to complete form TBOR 1 and return it along with this petition. Form TBOR 1 authorizes the contact person to represent the claimant and allows the Ohio Department of Taxation to talk to this person. (An on-line link is available at tax.ohio.gov. Go to the “Tax Professionals” tab, then to the heading “Taxpayer Representation.”)
I.Mail This Form To:
nDifferent taxes must be mailed to different addresses. If in doubt use the address provided for “all other taxes.”
nThe petition may be hand delivered to:
– 4485 Northland Ridge Blvd., Columbus, OH 43229
Filling out the Ohio Petition for Reassessment form is a straightforward process. After completing the form, you will need to submit it to the appropriate address based on the type of tax you are disputing. Ensure that you follow the instructions carefully to avoid any delays in processing your petition.
The Ohio Petition for Reassessment form allows taxpayers to formally contest an assessment made by the Ohio Department of Taxation. This petition can be used for various types of taxes, including personal income and sales tax. By submitting this form, taxpayers can request a review of the assessment, either seeking a corrected assessment or a final determination. It serves as a mechanism for taxpayers to express their objections and provide supporting documentation.
To complete the Ohio Petition for Reassessment form, follow these steps:
Make sure to check all boxes that apply to your situation, and attach any additional documentation that supports your case.
Once the Ohio Department of Taxation receives your petition, they will review the information provided. If you requested a corrected assessment, the department may issue one without a hearing. If you opted for a final determination, the department will issue a decision based on the submitted information. If you disagree with the corrected assessment, you have the option to file a new petition for reassessment. It is essential to adhere to the filing deadlines to ensure your petition is considered.
Yes, it is crucial to file the Ohio Petition for Reassessment within 60 days from the date indicated on the assessment notice. This deadline applies regardless of the type of tax being contested. Failing to submit the petition within this timeframe may result in the loss of your right to contest the assessment. Always check the specific requirements for the type of tax involved, as different taxes may have varying rules and regulations.
Failing to complete all applicable blanks. Each section of the form must be filled out completely, as incomplete forms may be rejected.
Not using the correct assessment serial number. This number is crucial and can be found on the assessment notice.
Neglecting to provide a daytime phone number. This information is essential for communication regarding the petition.
Forgetting to include an email address. Providing an email can facilitate quicker communication with the Ohio Department of Taxation.
Checking the wrong box regarding the hearing request. Ensure that the correct option is selected based on how you wish to proceed.
Not listing specific issues or objections in the basis for filing. Clearly state all reasons for disputing the assessment to strengthen your case.
Submitting the form past the deadline. The petition must be filed within 60 days from the date on the assessment notice.
Failing to sign the petition. The signature is required to validate the information provided in the petition.
Not including the necessary documentation to support your claims. Attach any relevant evidence that may help in your case.
Mailing the form to the wrong address. Different types of taxes require different mailing addresses, so double-check before sending.
The Ohio Petition for Reassessment form is an essential document for taxpayers seeking to contest an assessment made by the Ohio Department of Taxation. Along with this form, several other documents may be required or helpful in the reassessment process. Below is a list of commonly used forms and documents that accompany the Ohio Petition for Reassessment.
Understanding these documents and their purposes can significantly aid taxpayers in navigating the reassessment process in Ohio. Properly completing and submitting the necessary forms ensures that the taxpayer's concerns are adequately addressed and considered by the tax authorities.
The Ohio Petition for Reassessment form shares similarities with the IRS Form 843, which is used to claim a refund or request an abatement of certain taxes. Both documents require taxpayers to provide specific details about the disputed amounts, the basis for the request, and personal identification information. The IRS form allows taxpayers to contest various tax issues, much like the Ohio form does for state tax assessments. Both forms aim to facilitate a streamlined process for taxpayers seeking relief from perceived errors in tax assessments.
Another document that parallels the Ohio Petition for Reassessment is the State of Ohio Board of Tax Appeals (BTA) Notice of Appeal form. This form is utilized by taxpayers who wish to formally appeal a decision made by the Ohio Department of Taxation. Similar to the reassessment petition, the BTA Notice requires clear identification of the taxpayer, the contested tax issue, and the grounds for appeal. Both forms serve as mechanisms for taxpayers to challenge tax assessments and seek resolution through administrative processes.
The Taxpayer Advocate Service (TAS) Form 911 also bears resemblance to the Ohio Petition for Reassessment. This form is designed for taxpayers who need assistance with tax issues, including disputes with the IRS. Like the Ohio petition, TAS Form 911 requires detailed information about the taxpayer and the nature of the dispute. Both documents aim to provide a pathway for taxpayers to address grievances and seek a fair resolution regarding their tax situations.
Additionally, the Ohio Board of Tax Appeals' Petition for Reassessment is quite similar. This document is specifically used when a taxpayer disagrees with the outcome of a reassessment and seeks further review. It requires similar information as the Ohio Petition for Reassessment, including taxpayer identification and a detailed explanation of the objections. Both forms serve to address disagreements with tax assessments and provide a structured way for taxpayers to present their cases.
The Request for Hearing form, often used in various tax jurisdictions, is another document that parallels the Ohio Petition for Reassessment. This form allows taxpayers to formally request a hearing regarding their tax disputes. Both documents require taxpayers to specify the issues at hand and provide relevant personal information. The objective of both forms is to initiate a process for resolving tax disputes, whether through a hearing or a reassessment petition.
Lastly, the Ohio Department of Taxation’s Application for an Extension of Time to File is similar in that it allows taxpayers to manage their tax obligations more effectively. While it serves a different purpose—requesting additional time to file taxes—it still requires taxpayers to provide personal and tax-related information. Both forms emphasize the importance of clear communication with the tax authorities and enable taxpayers to navigate the complexities of tax compliance and disputes.
When filling out the Ohio Petition For Reassessment form, it is important to follow certain guidelines to ensure your submission is complete and accurate. Here are some things you should and shouldn't do:
By following these guidelines, you can help ensure that your petition is processed smoothly and efficiently.
Understanding the Ohio Petition for Reassessment form can be challenging, especially with all the information available. Here are ten common misconceptions about this form that can help clarify its purpose and use.
By clearing up these misconceptions, you can approach the Ohio Petition for Reassessment form with a better understanding and greater confidence. This knowledge will help you navigate the process more effectively.
Filling out the Ohio Petition for Reassessment form can be straightforward if you keep a few key points in mind. Here are some essential takeaways:
By following these guidelines, you can navigate the reassessment process more effectively.