Ohio Supreme Court case examines how grain bins are taxed

Buckeye Farm News

Ohio Farm Bureau weighed in with the court on this important issue through an amicus brief, urging the court to uphold the Board of Tax Appeals decision. The Fulton County auditor filed the appeal.

“As significant landowners in many jurisdictions, farmers are especially interested in seeing property tax laws enforced appropriately and consistently across the state. The laws of real property, as properly enacted by the General Assembly, clearly remove from real property taxation nonpermanent fabrications, such as the grain bins in question,” Ohio Farm Bureau said in its brief.

The brief also explained that Ohio Farm Bureau members often cite their duty to pay their fair share of real property tax, but it is unfair to charge the tax on items to which the law of real property tax does not apply.

A decision to uphold the Board of Tax Appeals decision would mean uniform statewide application of property tax law and mandates that nonpermanent grain storage bins not be taxed as real property.

Oral arguments on the case are expected to be heard soon, and Ohio Farm Bureau’s public policy team plans to follow the case closely.

Lynn Snyder 

Lynn Snyder is senior director of communications for Ohio Farm Bureau.