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PR
Rev. 10/15

Petition for Reassessment
Complete all applicable blanks and type or print in ink. See instructions for completing this form.
A. General information
Taxpayer name(s) Assessment serial #
Date of assessment
Address Account #
Tax period(s)
City State ZIP Disputed amount(s)
Tax type (e.g., personal income, sales)
Daytime phone # Federal emp. I.D. # (last four digits only) XX-XXX- __ __ __ __
E-mail address If personal income tax, include last four digits of Social Security no.
Fax # SSN – Self XXX-XX-__ __ __ __ Spouse – XXX-XX-__ __ __ __

B. Please note: The tax commissioner may correct the assessment by issuing a “corrected assessment” pursuant to Ohio
Revised Code 5703.60. This process is not available for property tax and some public utility tax matters. This streamlined
procedure may result in a more timely resolution of this matter.

E.C.Check this box if you do NOT D. Select one of the following boxes:  Check this box if this petition
want the “corrected assessment” Please decide this matter based is in response to a “corrected
procedure used. upon the information submitted. assessment.”
No hearing is requested.
I request a hearing by telephone.
I request a personal appearance
hearing.

(Hearings are held in Columbus, Ohio.)

F.Basis for ﬁ ling this petition for reassessment (petition must list speciﬁ c issues/objections):

Basis for petition continued on attached. This is page one of pages.

G. Person responsible for the ﬁling of this petition. I declare under penalty of perjury that I’m the taxpayer or that I’m an
authorized agent of the taxpayer having knowledge of the relevant facts in this matter to ﬁ le this petition for reassessment.
Signature Date
Name Title Tel. #

H. Contact person (if different from the person above responsible for ﬁ ling this petition for reassessment)
Name Title
Address Fax #
Daytime tel. #
City State ZIP E-mail address

I. Mail this form to:
If excise or energy taxes, including motor fuel or public utility: For all other taxes:
Ohio Department of Taxation Ohio Department of Taxation
Excise & Energy Tax Division Administrative Review Section
P.O. Box 530 P.O. Box 1090
Columbus, OH 43216-0530 Columbus, OH 43216-1090

For Department Use Only

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Instructions for Completing Petition for Reassessment Rev. 10/15
 This is a generic form that may be used to file a Petition for D. Select a Box (If a corrected assessment is issued, THERE WILL
Reassessment for any tax. For purposes of these instructions, BE NO HEARING, even if you requested one.)
all assessment notices are covered by the term “assessment,”  No hearing: All of your information will be carefully reviewed and
regardless of their technical title. considered, but you will not have to participate in a hearing.
 IMPORTANT: Because different taxes have different ﬁ ling deadlines,  Hearing by telephone: This is an informal discussion to gather facts
you may safely ﬁ le this form NO LATER THAN 60 DAYS from the and listen to the taxpayer’s (or representative’s) legal arguments.
date found on the assessment and you will be timely regardless You may submit information. Please number your pages and retain a
of the type of tax assessed. duplicate for yourself so that speciﬁ c documentation can be reviewed
 Laws relating to particular types of assessments are located in Title and discussed during the hearing. You may use a conference call to
57 of the Ohio Revised Code. You are responsible for complying with include your representative or anyone else you choose.
all of the requirements of the law. (The on-line link to the Revised  Personal appearance hearing: This is an informal face-to-face
Code is available at tax.ohio.gov. Go to the “Tax Professionals” meeting centered on gathering facts and listening to the taxpayer’s
tab, then to the heading “Laws/Rules/Rulings.”) (or representative’s) legal arguments. This is also the taxpayer’s
opportunity to present any documentation for review and discussion.
Section-by-Section Instructions
A. General Information E. Petition in Response to a “Corrected Assessment”
 Most of the information that you need to complete this section can  If you have already received a “corrected assessment” and you are
be found on the assessment. Please use it as a reference. ﬁling this petition because you disagree with the adjusted amount
 Daytime phone: Please provide the number where you can be on the “corrected assessment,” CHECK THE BOX.
reached during business hours.
 E-mail address: Providing your e-mail address will allow us to F. Basis for Filing this Petition for Reassessment
communicate with you efﬁ ciently and discreetly.  Please list all of the reasons that you think the Ohio Department
 Assessment serial number: This number is listed on the of Taxation erred when it issued the assessment or the corrected
assessment. It is not applicable for personal property, dealer assessment. You must be speciﬁc with your objections. However,
intangibles or public utility tax assessments. you are free to present your case in the manner of your choice.
 Date of assessment: The date found on the assessment You may make legal arguments. You may cite speciﬁ c sections of
document. the Ohio Revised Code or the Ohio Administrative Code. You may
 Tax period(s): List the periods or the tax year(s) assessed. reference and attach speciﬁ c court or Board of Tax Appeals cases.
 Disputed amount: The portion of the assessment that you are You may attach photographs or include any other documentation.
protesting. Usually, this amount does not need to be paid before You are not limited. You may attach additional pages, but please
this petition is ﬁled. However, there are exceptions. For example, CHECK THE BOX and list the total.
when only the penalty or interest is being protested in the corporate
franchise tax or personal income tax, payment of tax and interest G. Person Responsible for Filing this Petition
(but not penalty) is required.  Name/title: This is the individual vouching for the accuracy of the
information presented. This person should be familiar with all of the
B. Corrected Assessment is NOT available for property and public facts and issues related to this matter. This may be the individual
utility assessments (except in R.C. 5727.26 and R.C. 5727.89). petitioner, an employee or owner of the business, or the person
 What is a “corrected assessment”? According to R.C. 5703.60, designated as the representative. Whoever is responsible for ﬁling
when a petition for reassessment has been properly ﬁ led, the Tax this request must provide their signature, name, title, date and phone
Commissioner may respond by issuing a “corrected assessment.” number.
This is a more streamlined response to the petition than a ﬁnal
determination and it may both simplify and expedite resolution of the H. Contact Person (Information required ONLY if different from the
matter. The Notice of Corrected Assessment does not contain the “Person Responsible for Filing this Petition.”)
legal analysis of the tax commissioner. Only a ﬁ nal determination  This may be the individual petitioner, an employee or owner of the
(not a corrected assessment) can be appealed to the Board of Tax business, or a separate person chosen to be the representative. A
Appeals or Ohio courts. representative does not need to be an attorney or an accountant,
 What if the taxpayer disagrees with the “corrected assessment”? but the petitioner must authorize them.
If a corrected assessment is issued and the taxpayer disagrees with  If the contact person is the taxpayer’s representative, the taxpayer
the result, the taxpayer still has the option of ﬁ ling a new petition needs to complete form TBOR 1 and return it along with this petition.
for reassessment protesting the “corrected assessment.” This same Form TBOR 1 authorizes the contact person to represent the claimant
form is used to ﬁ le a petition in response to a corrected assessment. and allows the Ohio Department of Taxation to talk to this person. (An
In response to thisnew petition, the Tax Commissioner will issue a on-line link is available at tax.ohio.gov. Go to the “Tax Professionals”
ﬁ nal determination. tab, then to the heading “Taxpayer Representation.”)
 What if the taxpayer fails to ﬁ le a new petition for reassessment
after receiving a “corrected assessment”? According to R.C. I. Mail This Form To:
5703.60, the issuance of a corrected assessment nulliﬁ es the original  Different taxes must be mailed to different addresses. If in doubt use
petition for reassessment and the original petition is not subject to the address provided for “all other taxes.”
further administrative review or appeal. Therefore, the corrected  The petition may be hand delivered to:
assessment becomes ﬁnal. – 4485 Northland Ridge Blvd., Columbus, OH 43229
– 30 East Broad St., 22nd Floor, Columbus, OH 43215
C. In Order to Request That the “Corrected Assessment”
Procedure NOT Be Used CHECK THE BOX
 If this box is checked, a ﬁnal determination will be issued and the
streamlined procedure will not be used.

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