Tower Place Limited Partnership filed a claim with the county Board of Revision to reduce the county-designated value of the mall from $25.6 million to $14 million. Such a reduction would substantially cut the Fourth Street mall's annual property tax bill of nearly $586,000.

Representatives of the county and Tower Place describe the challenge as a routine maneuver as both sides attempt to come up with a proper value.

But Tower Place officials also acknowledge it's a sign of downtown's struggling retail scene as many shops complain of slow foot traffic and sluggish sales.

Tower Place has grappled with the loss of a handful of tenants such as Banana Republic, Godiva Chocolatier and Dino's Menswear. Williams-Sonoma also vacated a retail space at the adjoining Carew Tower Arcade, but that shop space has since been filled by Hunt Club Clothiers.

Notable downtown restaurants closed in recent weeks include Mullane's Cafe on Race Street and Seventh Street's Nick & Tony's Chophouse, a chain that also closed a downtown Pittsburgh restaurant this month.

"It's fair to say it is reflecting the retail market in downtown Cincinnati," said Samuel M. Scoggins, a Frost Brown Todd lawyer who is representing Tower Place.

The Hamilton County Auditor's office assigns a "market" value for every commercial and residential property. That value determines the amount an owner is charged for property taxes.

Tower Place representatives say the reduced value of the downtown mall is justified based on comparable sales of other downtown properties and income generated by the mall's nearly 72,000 square feet of shop space and 530-space parking garage.

The Board of Revision will consider Tower Place's request at a Thursday hearing.

Cincinnati Public Schools, which is primarily funded by property taxes, filed a formal objection to Tower Place's request. It wants the county to maintain the existing value.

"We are simply a party to this and we do it to protect the interest of the school board," said Dave DiMuzio, the school district's lawyer.

The Board of Revision will inspect property appraisals submitted by both sides as it tries to gauge the mall's value as of January 2003. A recent Hamilton County appraisal completed for the challenge suggests the mall's actual value is $22.2 million.

That's substantially less than the value of larger suburban malls. Kenwood Towne Centre sold for $218.2 million in 2002, and Northgate Mall sold for $78 million in 2000.

But a struggling downtown mall isn't unique to Cincinnati. Downtown malls in Louisville; Milwaukee; St. Paul, Minn.; Nashville, Tenn., and Richmond, Va. all grappled with suburban competition. The Nashville and Richmond malls have been demolished.

Cincinnati Center City Development Corp. is trying to inject new life into downtown retail with a makeover of Fountain Square. The private development group hired retail consultant Lehr Jackson, who is expected to unveil a strategy next month to recruit shops, restaurants and entertainment.

Some retail analysts say downtown retailing will improve as more people live near the central business district.

E-mail kalltucker@enquirer.com