Property Taxation, Abatements & Exemptions

Property taxes affect almost every client, and our expertise in this area is a perfect complement to the wide range of business and litigation services provided by Ulmer & Berne. The property tax practitioners at Ulmer & Berne have decades of experience handling real estate tax proceedings throughout the State of Ohio. Our attorneys are recognized as experts in the field and are frequent speakers at seminars dealing with the tax-revision process. We have handled hundreds of cases in the Boards of Revision, Ohio Board of Tax Appeals, county appellate courts and the Ohio Supreme Court, including cases resulting in written opinions by the state supreme court.

Ulmer & Berne attorneys have been responsible for cases involving properties as diverse as golf courses, nursing homes, low-income housing projects, office buildings, single-family residences, manufacturing plants, office condominiums, hotels and virtually all other types of commercial property.

Our attorneys also have extensive experience in obtaining property tax abatements under the Enterprise Zone and Community Reinvestment Area programs, and in both seeking and challenging property tax exemptions for real estate.

Representative Experience

  • Represented hotel owners, shopping center owners, apartment owners, parking lot owners, golf course operators, office building landlords and other property owners in real estate tax reduction proceedings before the County Boards of Revision, the Ohio Board of Tax Appeals and the Supreme Court of Ohio.
  • Ongoing representation of school districts in real estate tax reduction hearings in Boards of Revision, Board of Tax Appeals and the Supreme Court of Ohio and in connection with tax abatement and tax exemption applications.
  • Served as counsel to property owner in connection with obtaining tax abatement for new food processing plant in Lorain County.
  • Represented owners in proceedings to defend threatened termination of real estate tax abatement.
  • Acted on behalf of a nursing home in obtaining a $48,000 annual real estate tax reduction.
  • Advocated for multiple charitable, religious, educational organizations and other institutional owners and users of real estate and obtained exemptions from real property taxes and refunds of prior years’ taxes paid.