Gilman v. Hamilton County Board of Revision

{¶ 1} In this case, the Hamilton County Auditor, Dusty Rhodes, appeals from a decision of the Board of Tax Appeals (“BTA”) that granted a homestead exemption with respect to the property at issue. The auditor had denied the request for the exemption, and the Hamilton County Board of Revision (“BOR”) upheld that denial. The auditor asserted, and the BOR agreed, that the property did not qualify for the tax reduction because the property was held in trust and its current occupant, Julia M. Gilman, was the trustee but not the settlor of the trust.

{¶ 2} On appeal, however, the BTA reversed. The…