Appeal guide · Ohio
How to appeal a commercial assessment in Franklin County
8 steps from the notice to the Franklin County Board of Revision and beyond, with the forms, exchange deadlines and mistakes that decide commercial cases here.
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
Where to file
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
Statute
R.C. 5715.19 (complaints to the Board of Revision); R.C. 5717.01 and 5717.05 (appeals from the Board)
The process, in order
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.
Forms you will need
- +DTE Form 1, Complaint Against the Valuation of Real Property
- +DTE Form 2, Counter-Complaint Against the Valuation of Real Property
- +DTE Form 4, Notice of Appeal to the Board of Tax Appeals
- 1
During the Auditor's property value review period (July to September of the update year)
Review the 2026 update value
Compare the tentative value with sales and income evidence and request a review session or submit documents while values are still tentative.
- 2
Before January 1 of the filing year
Decide whether this is the year to file
Check for prior complaints in the triennium and weigh the update year against later years; only one complaint per parcel is allowed per triennial period without an exception.
- 3
January to March of the filing year
Assemble verified financials
Gather a January 1 rent roll with all rent changes and concessions, income and expense statements prepared by an independent accountant or a manager ready to testify, and any recent purchase documents.
- 4
By March 31 of the year after the tax year
File DTE Form 1
File through the Auditor's E-File link or by email to the Board. Attach the evidence with the complaint, as the Board prefers.
- 5
After filing, as noticed by the Board
Respond to counter-complaints and mediation
School districts may counter-complain. If the case is selected for mediation, come with an indicated value and the support to defend it.
- 6
At least 7 business days before the hearing
Serve evidence 7 business days ahead
Send the appraisal, income analysis and exhibits to the Board and every opposing party.
- 7
As scheduled; request in person at least 10 days ahead
Hearing
Present sworn testimony from the owner or manager and the appraiser by video or in person. Cross-examination is allowed at the Board's discretion.
- 8
Within 30 days of the decision's mailing
Appeal to the BTA or Common Pleas
File the notice of appeal with the BTA (electronically or on DTE Form 4) and with the Board of Revision, or with the Court of Common Pleas, the Board and the Auditor.
Mistakes that lose Franklin County appeals
- Bringing unverified financial statements with no independent accountant and no testifying manager.
- Producing a rent roll that is not dated January 1 or omits concessions and rent changes during the year.
- Serving evidence on the Board but not on the school district or other opposing party within 7 business days.
- Using the single triennial complaint on a low-stakes interim year and losing the right to challenge the update year.
- Assuming a continuance will be granted because the appraisal is not finished.
Evidence rules
- 1.All 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.
- 2.Rent 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.
- 3.Financial 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.
- 4.Appraisal reports must be authenticated by the appraiser at the hearing, and the Board rules on the witness's qualifications before appraisal testimony is taken.
- 5.Continuance requests made less than 12 days before the hearing are discouraged and may be denied; not being ready is not good cause.
Frequently asked
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.
File a stronger Franklin County appeal this cycle.
ATALI ELECTRIC builds the income, sales and uniformity exhibits, fills the county forms and tracks every deadline.