top of page

Steve Nowak, Attorney at Law

Focused on Property Tax Matters Throughout Ohio

Clients call me when they need help with a real estate tax valuation matter on property they own in Ohio.

I've assisted a large national retailer fight to get their day in court, when the local board of revision AND the board of tax appeals said they were barred from filing a tax complaint.

I've helped a real estate developer obtain a fair valuation of a mixed-use project, which included market-rate retail, market-rate apartments and affordable rent apartments.

I've aided numerous smaller real estate investors obtain tax savings on their rental properties.

I represent every type of property owner and focus my practice on tax valuation matters and other issues property owners confront.

 

Here's some case citations of matters that I've worked on that resulted in positive results for the property owners:

 

Property Owner v. Cuyahoga Cty. Bd. of Revision, 141 Ohio St.3d 43, 2014-Ohio-4511 - Successfully argued that a property owner’s claim was not barred because the Board of Revision had not considered the sale at issue.  

 

Property Owner v. Marion Cty. Bd. of Revision, 140 Ohio St.3d 522, 2014-Ohio-4353 - Successfully argued that a property owner was not barred from filing a tax complaint based on terms of tax increment financing agreement.  Reduced property owner’s assessed value by over $1,100,000.   

​

Property Owner v. Warren Cty. Bd. of Revision, 145 Ohio St.3d 244, 2015-Ohio-4836 - Successfully argued that leased-fee sales used as comparables in an appraisal report must be adjusted when the subject property is owner occupied and not leased as of the tax lien date.  

​

Property Owner v. Athens Cty. Bd. of Revision (Jan. 29, 2013), BTA No. 2009-Y-416, 2013 Ohio Tax LEXIS 416 - Successfully argued that the HUD affordable housing projects constructed and/or renovated under the Section 202 and/or Section 811 programs are entitled to favorable tax treatment given the similarities of those programs with the I.R.S.’s low income housing tax credit (“LIHTC”) program.


Disclaimer:  The information provided above should not be construed that a certain result will occur in a similar situation. The results of any individual case depend on the specific facts and issues of that

case.

bottom of page