People

Tess G. Tannehill

Tess Tannehill is a Partner in Bricker & Eckler’s Public Sector Industry Group. She advises clients on all facets of Ohio’s real property tax valuation and exemption laws, particularly as they apply to school districts, hospitals, and other public entities. She also advises hospitals on resolving patient incapacity issues, including navigating the probate court process for establishing court-appointed guardianships.

For nearly a decade, Tess has represented school districts, hospitals, universities, foundations, and other property owners in hundreds of real property tax valuation and exemption disputes before most of Ohio’s 88 county boards of revision, the Ohio Department of Taxation, the Ohio Board of Tax Appeals and the Ohio Supreme Court. Tess is also a frequent presenter and author on property tax issues in Ohio.

Tess received her J.D. from Northwestern University Pritzker School of Law. While in law school, Tess was an editor of the Northwestern University Journal of Law and Social Policy. She also served as a judicial extern for the Honorable Jeffrey T. Gilbert at the United States District Court for the Northern District of Illinois.

Earlier in her career, Tess worked as a Research Associate at the Urban Institute, a non-profit think-tank in Washington D.C., where she evaluated federal child support policies and state IV-D programs. Tess received her B.A. from the University of Michigan where she was a member of Mortar Board and the Club Tennis Team.

Professional & Community Activities

  • Member, Ohio Women’s Bar Association
  • Member, Ohio Women’s Bar Foundation Leadership Institute, Class of 2019-2020
  • Member, Women for Economic Leadership and Development (WELD)
  • Member, Ohio Council of School Board Attorneys
  • Member, Olympic Tennis Club
  • Former Member, Bricker & Eckler Summer Associate Committee

Presentations & Published Works

  • Author, "Important Ohio Supreme Court decision clarifies proper method to value 'big box stores'," August 18, 2021
  • Speaker, "Impacts on Local Tax Revenue: Property Tax Valuation, Board of Revision, Economic Development, and Exemption Issues," OASBO Essentials of School Funding & Finance Workshop, July 2021
  • Author, "School Districts: Starting August 3, 2021, Ohio Senate Bill 57 authorizes property owners to seek real property tax reductions due to COVID-19," July 2021
  • Speaker, "Best Practices for Resolving Patient Incapacity Issues, Including Navigating the Probate Court Process for Establishing Guardianships," 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, "Property Tax Valuation and Board of Revision Matters," OASBO Hot Topics, January 2021
  • Speaker, "Essentials of School Funding and Finance," OASBO Workshop, January 2021
  • Speaker, "Protecting Your Financial Base: The Significance of Tax Valuation Complaints and Appeals," Bricker Wednesday Webinar, January 2021
  • Speaker, "Beyond the Basics, including the Significance of Property Tax Valuation Complaints and Economic Development Programs Affecting School Districts," OASBO Essentials of School Funding and Finance Workshop, January 2020
  • Speaker, "Protecting Your Financial Base - The Significance of Tax Valuation Complaints and Appeals," Webinar, January 2020
  • Author, “School Districts: Annual December 31 Filing Deadline to Seek Real Estate Tax Exemption is Near,” October 30, 2019
  • Author, “New Procedure for Renewing Real Estate Tax Exemption for Community School Property,” October 28, 2019
  • Author, “Hospitals: Annual Filing Deadline to Seek Real Estate Tax Exemption is Near,” October 22, 2019
  • Speaker, “Property Tax Exemption and Valuation of Hospital-Owned Property,” Ohio Hospital Association Annual Meeting, June 4, 2019
  • Speaker, “Increasing and Preserving School District Revenue: Property Tax Valuation, Exemption, and Related Issues,” OASBO Annual Workshop, April 25, 2019
  • Author, “Reminder of Annual Deadlines for School Districts to Participate in Property Tax Valuation Appeals,” January 15, 2019
  • Author, “Best Practices for Resolving Patient Incapacity issues, including Navigating the Probate Court Process for Establishing Guardianships,” January 14, 2019
  • Speaker, "Increasing and Preserving School District Revenue - Property Tax Valuation, Exemption, and Related Issues," The ABCs of Economic Development for School Districts, October 2018
  • Author, “Ohio Attorney General Affirms ‘Direct Pays’ to Resolve Property Tax Valuation Disputes,” June 5, 2018
  • Author, “Upcoming Deadline for School Districts to File ‘Counter-Complaints’ in Property Tax Valuation Appeals,” April 2, 2018
  • Speaker, "Increasing and Preserving School District Revenue: Property Tax Exemption, Valuation, Hot Topics and Legislative Updates," Six OSBA Treasurers' Clinics, September-October 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
  • Presenter, “Real Estate Tax Issues for School Districts: Defending and Increasing Your Real Property Tax Base,” NW OASBO meeting, March 2017
  • Author, “Deadline to Participate in Property Tax Valuation Appeals is March 31,” March 17, 2017
  • Author, “Opportunity to Participate in Property Tax Valuation Appeals,” November 22, 2016
  • Author, “Deadline Nears for School Districts to Participate in Property Tax Valuation Appeals,” March 7, 2016
  • Author, “Ohio Supreme Court Adopts New Bright-Line Standard for Presumption of Recency,” May 29, 2014

Bar Admissions & Activities

  • Admitted, State of Ohio
  • Admitted, State of Florida

Education

  • Northwestern University Pritzker School of Law (J.D., 2012); Journal of Law and Social Policy
  • University of Michigan (B.A., 2006); High Honors and Distinction, Phi Beta Kappa