Beginning September 29, Ohio has made a change in the process for appealing Board of Tax Appeals (BTA) decisions. Currently, taxpayers can file an appeal directly to the Ohio Supreme Court. Now as a result of changes in House Bill 49, (The Ohio Budget Bill,) appeals must be made to the appellate court in the county where the taxpayer resides, or the property in question is situated. Under the new procedures, once the appeal has been filed in the appellate court, the taxpayer can file for a transfer to the Supreme Court. The new provisions state, "The supreme court may approve the petition and order that the appeal be taken directly to the supreme court if the appeal involves a substantial constitutional question or a question of great general or public interest." However, the bill does not give any further insight into what particular issues the Supreme Court is likely to take up on an appeal. Critics of the change note that this will make appeals more time consuming and costly for taxpayers, but proponents argue that dealing with so many BTA appeals was a waste of the Supreme Court's time, and this will be more efficient. You can read more about it at Court News Ohio.