Jonathan T. Brollier
Jon Brollier represents hospitals and businesses in trials, appeals and commercial disputes. His courtroom experience includes successful jury trials and appeals to the Ohio Supreme Court. Jon also conducts investigations of unexpected outcomes, advises clients as they form policies to limit their risk and assists clients when they assert or respond to pre-lawsuit demands from potential adversaries. His experience includes representing hospitals in vendor disputes, qui tam actions under the False Claims Act, a variety of administrative appeals and defending medical malpractice and wrongful death lawsuits. Jon’s goal is to offer his clients the best strategy for achieving their business needs, including strident representation in litigation and effective advocacy in negotiations.
Jon also represents businesses, hospitals, municipalities, school districts and individuals before courts and administrative boards throughout the state. He represents property owners and school districts before county boards of revision, the Ohio Board of Tax Appeals and the Supreme Court of Ohio in disputes related to the classification, valuation and exemption of real property. Jon also counsels hospitals, school districts, churches and charitable organizations seeking exemption from real property taxes.
Additionally, Jon represents businesses and property owners in commercial litigation and disputes over property.
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.
Hospital qui tam defense
Defended a hospital and health system in a qui tam lawsuit filed by an employed physician. The lawsuit involved claims that the system submitted false claims to Medicare and Medicaid by billing for services that did not comply with the applicable National Coverage Determination. The suit was ultimately settled and dismissed.
Lawsuit dismissal against a hospital
Achieved dismissal of a disgruntled surgeon’s lawsuit against a hospital that had revoked his privileges following peer review. The First District Court of Appeals affirmed the trial court’s decision to grant our client’s motion to dismiss, reasoning that Ohio’s peer review statutes conferred immunity upon the hospital.
Favorable Ohio Supreme Court ruling on behalf of agribusiness client
Successfully represented a grain handling company before the Board of Tax Appeals and the Ohio Supreme Court. The board and the court both ruled in favor of our client, finding that grain storage bins should not be classified and taxed as real property. This decision had state-wide implications and remains relevant to other disputes affecting the classification of property under Ohio’s tax laws. View additional details on this matter.
Ohio Supreme Court decision on tax exemption
Successfully represented a city in a lawsuit and administrative appeal relating to the tax exemption of the city’s convention center. The Supreme Court of Ohio heard the case and issued a decision in favor of the city, holding that the opposing side had failed to take steps that were necessary to give it standing to oppose the convention center’s exemption.
Defense verdict in medical malpractice and wrongful death jury trial
Successfully defended a hospital and its employees in a jury trial case where a patient's estate claimed that the patient had received deficient care and had been discharged from the hospital prematurely. The patient's estate claimed that the patient died from a massive internal bleed that additional hospitalization would have prevented. Following a week and a half trial, the jury returned a defense verdict.
Professional & Community Activities
- Participant, Leadership Columbus, 2016
Presentations & Published Works
- Speaker, "What to Expect When You're Expecting Post-COVID Litigation and Government Investigations," Ohio Hospital Association Annual Meeting, June 2021
- Speaker, "Hot Topics and Recent Trends in Litigation Against Ohio Hospitals," Ohio Hospital Association Annual Meeting, June 2021
- Author, Reminder of Annual Deadlines for School Districts to Mitigate Revenue Losses from Property Tax Valuation Complaints, April 2021
- Speaker, "Protecting Your Financial Base: The Significance of Tax Valuation Complaints and Appeals," Bricker Wednesday Webinar, January 2021
- Co-author, "The Future of Drop-and-Swap Transactions in Ohio Real Estate," Tax Notes State, March 30, 2020
- Speaker, "Protecting Your Financial Base: The Significance of Tax Valuation Complaints and Appeals," Webinar, January 2020
- Speaker, "Property Tax Exemption and Valuation of Hospital-Owned Property," Ohio Hospital Association Annual Meeting, June 2019
- Speaker, "Increasing and Preserving School District Revenue," Ohio Association of School Business Officials Annual Workshop, April 2019
- Speaker, "Increasing and Preserving School District Revenue: Property Tax Exemption, Valuation, and Legislative Updates,” Ohio School Boards Association, Treasurer’s Clinic, September 2017
- Speaker, “Tips & Tricks: Using the Board of Revision Process to Generate and Protect District Funds,” Ohio Association of School Business Officials Annual Workshop, April 2017
- Author, "Property Tax Update: A New Law Permits Exemption for Property Development, and a Reminder on Upcoming Tax Appeal Deadlines," OASBO SBO Quarterly, April 2017
- Speaker, “LMR Wars: Episode 2 – The EHR Strikes Back,” Ohio Hospital Association Annual Meeting, June 2016
- Speaker, “Property Tax Exemption and Valuation of Hospital-Owned Property,” Ohio Hospital Association Annual Meeting, June 2016
Bar Admissions & Activities
- Admitted, State of Ohio, 2006
Awards & Recognition
- Listed, Best Lawyers in America (Litigation - Health Care; Medical Malpractice Law - Defendants), 2018–2021
- Rising Star, Ohio Super Lawyers (General Litigation; Tax:Business), 2012
- The Ohio State University (J.D.), 2006; Managing Editor, Ohio State Law Journal
- Denison University (B.A., magna cum laude), 2003
- The University of Edinburgh, Edinburgh, Scotland, 2002
Reminder of annual deadlines for school districts to mitigate revenue losses from property tax valuation complaintsMore
Ohio Supreme Court rules in favor of Bricker agribusiness client
A team of Bricker attorneys recently obtained a favorable result on behalf of our client, Metamora Elevator Company, a subsidiary of The Andersons, Inc. On July 15, 2015, the Ohio Supreme Court held that corrugated metal grain storage bins constitute personal property and, therefore, cannot be taxed as real property.More Jul 20, 2015