Kinnear Road Redevelopment, L.L.C. v. TestaAnnotate this Case
The Supreme Court affirmed the decision of the Board of Tax Appeals (BTA) reversing the tax commissioner’s determination finding that certain apartment buildings did not qualify for an exemption under Ohio Rev. Code 5709.87. Appellee, the owner of the property in question, remediated the property and improved it with apartment buildings. The tax commissioner found that the apartment buildings did not qualify for a partial tax exemption under section 5709.87 - the “brownfield exemption” - for having undergone environmental cleanup. The BTA, however, concluded that Appellee was entitled to a tax exemption for the assessed value of the apartment buildings under section 5709.87. The Supreme Court affirmed, holding (1) the tax commissioner waived his main argument and one other issue by failing to raise them first before the BTA; and (2) the tax commissioner’s remaining arguments lacked merit.