Columbus, Ohio
Franklin County commercial property tax appeals
Appeals start with the Franklin County Auditor and go to the Franklin County Board of Revision. Here is how commercial evidence is built, filed and heard in Franklin County.
- Assessor
- Franklin County Auditor
- First-level board
- Franklin County Board of Revision
- Filing deadline
- Complaint (DTE Form 1) filed with the Board of Revision between January 1 and March 31 of the year after the tax year, or by the close of first-half collection if later (R.C. 5715.19(A)(1)); tax year 2026 complaints are due March 31, 2027
- Commercial assessment level
- 35% of true value (Ohio Adm.Code 5703-25-05(B)) for all classes of real property
- Value standard
- True value in money of the fee simple estate, as if unencumbered (R.C. 5713.01 and 5713.03)
- Valuation date
- January 1 of the tax year (tax lien date)
- Assessment cycle
- Sexennial reappraisal with a triennial update in the third year: reappraisal for tax year 2023, triennial update for tax year 2026 (payable 2027)
- Notices mailed
- In the 2026 update, tentative values were posted with property value review sessions from July into September; final values go to the Ohio Department of Taxation and are expected in December, then appear on the tax bill mailed in January
How Franklin County assesses commercial property
Franklin County runs Ohio's six-year reappraisal cycle on a 2023 reappraisal and a 2026 triennial update. The 2026 update is a sales-based statistical review of arm's-length transactions from 2023 through 2025 rather than a full exterior inspection, and final values are expected in December 2026 after Ohio Department of Taxation review. All real property is assessed at 35% of true value, so a commercial appeal is a market value argument.
Owners who disagree file DTE Form 1 with the Franklin County Board of Revision between January 1 and March 31 of the year after the tax year. For the 2026 update, that window closes March 31, 2027. The Board, made up of the Auditor, the Treasurer and a county commissioner or their designees, prefers electronic filing, hears cases by live video by default, and refers some cases to mediation.
The Board's written rules are specific about income property. Evidence is due 7 business days before the hearing, rent rolls must reflect January 1 with every change that year, financial statements must be verified by an independent accountant or a testifying manager, and appraisers must appear to authenticate their reports. Practitioners who arrive with a complete, verified packet and a credible witness tend to settle or win at this level; those who do not usually end up at the Ohio Board of Tax Appeals, which must be reached within 30 days of the decision.
Major commercial submarkets
- Downtown Columbus and the Arena District
- Short North and Grandview
- Easton and the northeast office corridor
- Dublin and the I-270 northwest office market
- Rickenbacker, Groveport and Obetz industrial
- West Columbus and Hilliard industrial
Uniformity authority
Ohio Const. art. XII, §2 (land and improvements taxed by uniform rule according to value)
Appeal statute
R.C. 5715.19 (complaints to the Board of Revision); R.C. 5717.01 and 5717.05 (appeals from the Board)
After the board
Ohio Board of Tax Appeals (R.C. 5717.01) or the Franklin County Court of Common Pleas (R.C. 5717.05), by a notice of appeal filed within 30 days of the mailing of the Board of Revision's decision; BTA decisions may be appealed to the court of appeals or the Ohio Supreme Court (R.C. 5717.04)
Official forms ATALI ELECTRIC fills for Franklin County
| Form | Filed with | Purpose |
|---|---|---|
| DTE Form 1, Complaint Against the Valuation of Real Property | Franklin County Board of Revision | Original valuation complaint for the tax year. The Board asks that all supporting evidence be attached when the complaint is filed. |
| DTE Form 2, Counter-Complaint Against the Valuation of Real Property | Franklin County Board of Revision | Response filed by the owner, a school district or another party when someone else's complaint places the parcel's value at issue. |
| DTE Form 4, Notice of Appeal to the Board of Tax Appeals | Ohio Board of Tax Appeals and the Franklin County Board of Revision | Appeals the Board's decision. The notice must reach both bodies within 30 days of the decision's mailing, or the appeal is dismissed. |
Filing system: Board of Revision E-File through the Auditor's website, or email to the Board (the date received is proof of timely filing); paper filing by mail with a USPS postmark
Hearings and evidence
The Board sits as three hearing officers: the Auditor, the Treasurer and a county commissioner, or their designees. Hearings are video recorded, open to the public, and held by live remote video unless a party asks for an in-person hearing at least 10 days ahead. Witnesses testify under oath; the complainant goes first, then any counter-complainant, and the Auditor's appraiser testifies last. The Board controls hearing length, and some cases are selected for mediation.
- 01All evidence must be sent to and received by the Board and any opposing party 7 business days before the hearing; late evidence may be disregarded or given less weight.
- 02Rent rolls must show tenants and rental rates as of January 1 of the tax year and every rent change during that year, including concessions and other incentives.
- 03Financial information must be verified either by statements prepared by an independent accountant (with all notes) or by testimony from the owner or manager with personal knowledge of operations.
- 04Appraisal reports must be authenticated by the appraiser at the hearing, and the Board rules on the witness's qualifications before appraisal testimony is taken.
- 05Continuance requests made less than 12 days before the hearing are discouraged and may be denied; not being ready is not good cause.
Income evidence
Franklin County's evidence rules are written for income property: the Board expects a January 1 rent roll with every rent change and concession that year, and financial statements verified by an independent accountant or by a manager who testifies. Because Ohio values the fee simple estate as if unencumbered, the income approach should rest on market rent, market vacancy and market expenses, with actual operations offered as support. Industrial and multifamily values in Columbus moved quickly through the 2023 reappraisal and the 2026 update, so a cap rate drawn from current regional transactions and a sales grid that adjusts for time are usually the center of the case.
Practitioner notes
- The 2026 triennial update sets values for tax years 2026 through 2028, and a complaint on tax year 2026 is due by March 31, 2027. That is the year to file, because each parcel gets one complaint per triennial period absent a statutory exception.
- Appearance before the Board is limited to owners, spouses, attorneys and, in some circumstances, trustees, corporate officers and LLC members. A consultant may testify as a witness, but argument for an entity owner belongs with counsel.
- Recent arm's-length sales are heavily weighted. If the parcel sold near the lien date, expect the sale price to be the starting point and be ready to show why it does not reflect the fee simple value (for example, a leased-fee sale with above-market rents).
- A failure of the owner or a knowledgeable witness to appear means the Board decides on the record alone, which rarely favors the complainant.
Franklin County appeal questions
Last verified October 2026 against the assessor, board and statute.
What is the deadline to challenge Franklin County's 2026 update value?
A DTE Form 1 complaint on tax year 2026 must be filed with the Board of Revision by March 31, 2027. Complaints filed after the deadline must be dismissed.
Are Board of Revision hearings in person?
By default they are held by live remote video. A party who wants an in-person hearing must contact the Board at least 10 days before the scheduled date.
What income evidence does the Board expect?
A January 1 rent roll showing tenants, rents and every change during the year, plus income and expense statements verified by an independent accountant or by an owner or manager who testifies to their accuracy.
Where do I go if I disagree with the Board's decision?
To the Ohio Board of Tax Appeals or the Franklin County Court of Common Pleas, by a notice of appeal filed within 30 days of the decision's mailing date with both the reviewing body and the Board of Revision.
Nearby jurisdictions
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