Industries & Practices

Taxation

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Changes coming to Ohio’s real property tax exemption laws

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School Districts: Starting July 26, 2021, Ohio Senate Bill 57 authorizes property owners to seek real property tax reductions due to COVID-19 for Tax Year 2020

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Ohio Senate Bill 57 provides real property tax reduction opportunities

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Court of appeals victory on greenhouse tax valuation

Represented Green Circle Growers, a family-owned company with one of the largest greenhouse operations in the United States, in a tax appeal relating to the classification of commercial greenhouses as real or personal property. In 2018, the Ohio Board of Tax Appeals agreed with Green Circle Growers and classified the greenhouses as business fixtures, which are a type of personal property. Local officials appealed that decision, and on March 29, 2021, Ohio’s Ninth District Court of Appeals sided with Green Circle, rejecting arguments from the local officials, who had “ask[ed] for greenhouses to be included in property valuations as real property.” The Court’s decision cited binding precedent from the Ohio Supreme Court in an earlier case, Metamora Elevator Co. v. Fulton Cty. Bd. Of Revision, which Brollier had also successfully led.

The decision resulted in a roughly 75 percent reduction in annual real property taxes. The Ohio Board of Tax Appeals ruled in favor of Bricker’s client, finding the greenhouses constitute personal property, not real estate, and therefore the property owner should not pay real property tax on them.

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Brollier wins court of appeals victory on greenhouse tax valuation

Bricker & Eckler partner Jon Brollier represented Green Circle Growers in a tax appeal relating to the classification of commercial greenhouses as real or personal property.

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Reminder of annual deadlines for school districts to mitigate revenue losses from property tax valuation complaints

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Federal and Ohio tax deadlines extended

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New “transformational mixed use development” state tax credits

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All of Bricker’s strategic industry groups included in 2021 “Best L...

Bricker & Eckler’s four primary industry groups have all been recognized by U.S. News & World Report and Best Lawyers in the 2021 U.S. News – Best Lawyers “Best Law Firms” rankings.

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Best Lawyers 2021 recognizes 74 Bricker & Eckler attorneys

A total of 74 attorneys across Bricker & Eckler LLP’s Ohio offices were chosen by their peers for recognition in the 2021 edition of The Best Lawyers in America.

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Growth stage company structuring

Counseled a growth-stage company in the merger of a legacy S corporation into a newly-formed C corporation with Code Section 1202 Stock attributes. The transaction also involved a private offering of securities to a limited number of accredited investors and structuring acquisitions of technology companies in “roll-up” of target businesses in asset transactions in various states with a related party management services corporation affiliated with the same.

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