Local Board of Tax Review


The Local Board of Tax Review consists of three members who reside in the city. Two members are appointed by the City Council, and may not be employees, elected officials, or contractors with the city at any time during their term or in the five years immediately preceding the date of appointment. One member is appointed by the Mayor. This member may be an employee of the city but may not be the director of finance or equivalent officer, or the Tax Administrator or other similar official or an employee directly involved in municipal tax matters, or any direct subordinate thereof.

The term for members of the Local Board of Tax Review appointed by the City Council shall be two years. There is no limit on the number of terms that a member may serve should the member be reappointed. The board member appointed by the Mayor shall serve at the discretion of the Mayor.

The duties of the board include as follows:

  • Meet at least once a year for an organizational meeting.
  • After the annual organizational meeting the Board meets on an as needed basis.
  • This is an appointed position and there is no compensation for serving on the Board.
  • The Board is responsible for:
    • Adopting its own procedural rules and keeping record of transactions.
    • Electing a Chairperson of the Board which serves as the Board’s primary contact.
    • Hear appeals from taxpayers regarding decisions made by the City’s tax administrator (RITA) and the Director of Finance.
    • Keep information from the tax appeal hearings confidential.
    • Remain independent and unbiased in making decisions regarding an appeal.
    • Disclose immediately any conflicts of interest so action may be taken to ensure a fair process.

Reference: City of Gahanna Code 161.18

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Regular & Special Meetings

  • All meetings held as needed

Organizational Meetings

  • Held in January each year

Agendas & Minutes

Agendas are available 24 hours before a meeting and minutes are posted within 2 weeks following a meeting.

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