Ohio Petition for Reassessment - All Taxes
Extracted from PDF file 2020-ohio-form-pr.pdf, last modified October 2015
Petition for Reassessment - All TaxesPR 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) Address City State Tax type (e.g., personal income, sales) Daytime phone # E-mail address ZIP Assessment serial # Date of assessment Account # Tax period(s) Disputed amount(s) Federal emp. I.D. # (last four digits only) XX-XXX- __ __ __ __ If personal income tax, include last four digits of Social Security no. SSN – Self XXX-XX-__ __ __ __ Fax # 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. C.Check this box if you do NOT want the “corrected assessment” procedure used. D. Select one of the following boxes: Please decide this matter based upon the information submitted. No hearing is requested. I request a hearing by telephone. I request a personal appearance hearing. (Hearings are held in Columbus, Ohio.) E. Check this box if this petition is in response to a “corrected assessment.” F. Basis for ﬁling this petition for reassessment (petition must list speciﬁc 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 ﬁle this petition for reassessment. Signature Date Name Title Tel. # H. Contact person (if different from the person above responsible for ﬁling 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: Ohio Department of Taxation Excise & Energy Tax Division P.O. Box 530 Columbus, OH 43216-0530 For Department Use Only For all other taxes: Ohio Department of Taxation Administrative Review Section P.O. Box 1090 Columbus, OH 43216-1090 Instructions for Completing Petition for Reassessment This is a generic form that may be used to file a Petition for Reassessment for any tax. For purposes of these instructions, all assessment notices are covered by the term “assessment,” regardless of their technical title. IMPORTANT: Because different taxes have different ﬁling deadlines, you may safely ﬁle this form NO LATER THAN 60 DAYS from the date found on the assessment and you will be timely regardless of the type of tax assessed. Laws relating to particular types of assessments are located in Title 57 of the Ohio Revised Code. You are responsible for complying with all of the requirements of the law. (The on-line link to the Revised Code is available at tax.ohio.gov. Go to the “Tax Professionals” tab, then to the heading “Laws/Rules/Rulings.”) Section-by-Section Instructions A. General Information Most of the information that you need to complete this section can be found on the assessment. Please use it as a reference. Daytime phone: Please provide the number where you can be reached during business hours. E-mail address: Providing your e-mail address will allow us to communicate with you efﬁciently and discreetly. Assessment serial number: This number is listed on the assessment. It is not applicable for personal property, dealer intangibles or public utility tax assessments. Date of assessment: The date found on the assessment document. Tax period(s): List the periods or the tax year(s) assessed. Disputed amount: The portion of the assessment that you are protesting. Usually, this amount does not need to be paid before this petition is ﬁled. However, there are exceptions. For example, when only the penalty or interest is being protested in the corporate franchise tax or personal income tax, payment of tax and interest (but not penalty) is required. B. Corrected Assessment is NOT available for property and public utility assessments (except in R.C. 5727.26 and R.C. 5727.89). What is a “corrected assessment”? According to R.C. 5703.60, when a petition for reassessment has been properly ﬁled, the Tax Commissioner may respond by issuing a “corrected assessment.” This is a more streamlined response to the petition than a ﬁnal determination and it may both simplify and expedite resolution of the matter. The Notice of Corrected Assessment does not contain the legal analysis of the tax commissioner. Only a ﬁnal determination (not a corrected assessment) can be appealed to the Board of Tax Appeals or Ohio courts. What if the taxpayer disagrees with the “corrected assessment”? If a corrected assessment is issued and the taxpayer disagrees with the result, the taxpayer still has the option of ﬁling a new petition for reassessment protesting the “corrected assessment.” This same form is used to ﬁle a petition in response to a corrected assessment. In response to this new petition, the Tax Commissioner will issue a ﬁnal determination. What if the taxpayer fails to ﬁle a new petition for reassessment after receiving a “corrected assessment”? According to R.C. 5703.60, the issuance of a corrected assessment nulliﬁes the original petition for reassessment and the original petition is not subject to further administrative review or appeal. Therefore, the corrected assessment becomes ﬁnal. 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. Rev. 10/15 D. Select a Box (If a corrected assessment is issued, THERE WILL BE NO HEARING, even if you requested one.) No hearing: All of your information will be carefully reviewed and considered, but you will not have to participate in a hearing. Hearing by telephone: This is an informal discussion to gather facts and listen to the taxpayer’s (or representative’s) legal arguments. You may submit information. Please number your pages and retain a duplicate for yourself so that speciﬁc documentation can be reviewed and discussed during the hearing. You may use a conference call to include your representative or anyone else you choose. Personal appearance hearing: This is an informal face-to-face meeting centered on gathering facts and listening to the taxpayer’s (or representative’s) legal arguments. This is also the taxpayer’s opportunity to present any documentation for review and discussion. E. Petition in Response to a “Corrected Assessment” If you have already received a “corrected assessment” and you are ﬁling this petition because you disagree with the adjusted amount on the “corrected assessment,” CHECK THE BOX. F. Basis for Filing this Petition for Reassessment Please list all of the reasons that you think the Ohio Department of Taxation erred when it issued the assessment or the corrected assessment. You must be speciﬁc with your objections. However, you are free to present your case in the manner of your choice. You may make legal arguments. You may cite speciﬁc sections of the Ohio Revised Code or the Ohio Administrative Code. You may reference and attach speciﬁc court or Board of Tax Appeals cases. You may attach photographs or include any other documentation. You are not limited. You may attach additional pages, but please CHECK THE BOX and list the total. G. Person Responsible for Filing this Petition Name/title: This is the individual vouching for the accuracy of the information presented. This person should be familiar with all of the facts and issues related to this matter. This may be the individual petitioner, an employee or owner of the business, or the person designated as the representative. Whoever is responsible for ﬁling this request must provide their signature, name, title, date and phone number. H. Contact Person (Information required ONLY if different from the “Person Responsible for Filing this Petition.”) This may be the individual petitioner, an employee or owner of the business, or a separate person chosen to be the representative. A representative does not need to be an attorney or an accountant, but the petitioner must authorize them. If the contact person is the taxpayer’s representative, the taxpayer needs to complete form TBOR 1 and return it along with this petition. Form TBOR 1 authorizes the contact person to represent the claimant and allows the Ohio Department of Taxation to talk to this person. (An on-line link is available at tax.ohio.gov. Go to the “Tax Professionals” tab, then to the heading “Taxpayer Representation.”) I. Mail This Form To: Different taxes must be mailed to different addresses. If in doubt use the address provided for “all other taxes.” The petition may be hand delivered to: – 4485 Northland Ridge Blvd., Columbus, OH 43229 – 30 East Broad St., 22nd Floor, Columbus, OH 43215
More about the Ohio Form PR Individual Income Tax TY 2020
This is a generic form that may be used to file a Petition for Reassessment for any tax. For purposes of these instructions, all assessment notices are covered by the term “assessment,” regardless of their technical title.
We last updated the Petition for Reassessment - All Taxes in March 2021, so this is the latest version of Form PR, fully updated for tax year 2020. You can download or print current or past-year PDFs of Form PR directly from TaxFormFinder. You can print other Ohio tax forms here.
Related Ohio Individual Income Tax Forms:
|Form Code||Form Name|
|Form ET Schedule F – Miscellaneous Property||Schedule F Miscellaneous Property|
Ohio usually releases forms for the current tax year between January and April. We last updated Ohio Form PR from the Department of Taxation in March 2021.
About the Individual Income Tax
The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.
Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!
Historical Past-Year Versions of Ohio Form PR
We have a total of eight past-year versions of Form PR in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
While we do our best to keep our list of Ohio Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.