Franklin County Board of Revision: How to Appeal Your Property Value

What the Franklin County Board of Revision does, and what it doesn’t

The Franklin County Board of Revision hears complaints about the Auditor’s appraised value of property and can adjust the value based on the evidence presented. By Ohio law, each county’s board is made up of the County Treasurer, the County Auditor and a member of the Board of County Commissioners (Ohio Revised Code 5715.02).

In the Auditor’s words, the BOR does not hear complaints regarding taxes, but it gives owners a fair, independent appeals process for the property’s appraised value. Lower value usually means lower taxes, which is why it’s often called a “property tax appeal.”

A Franklin County property tax appeal is, strictly speaking, an appeal of your property’s value, not of the tax rate; lowering the value is what lowers the tax. Columbus property tax appeals for homes in Franklin County go to this same board.

Should you file? A quick way to decide

A complaint makes sense when you have evidence the value is higher than what the property would have sold for on January 1 of the tax year. To estimate what a reduction is worth, you need three numbers:

1. The reduction you’re seeking in appraised value.
2. 35%, because Ohio taxes 35% of appraised value.
3. Your effective tax rate in mills, printed on your tax bill (1 mill = $1 per $1,000 of taxable value).

Annual savings ≈ reduction × 0.35 × (effective rate ÷ 1,000), before credits. Because of Ohio’s one-complaint-per-period rule and the fact that BOR decisions often carry forward, a successful complaint in tax year 2026 may benefit several years. The property tax explains effective rates.

Filing deadlines and the one-complaint rule

How to file a Board of Revision complaint, step by step

1. Get form DTE 1. It’s the Board of Revision Application for Real Property, available in the Auditor’s Form Center (DTE 1M is for manufactured and mobile homes). The Form Center also has a Residential Data Sheet for use with the DTE 1. See our forms.
2. Fill in the parcel and owner details. Use the parcel number from your record; our parcel lookup shows where to find it.
3. Complete Line 9 carefully. The FAQ explains it asks for your opinion of full market value, the current value, and the change sought.
4. Attach your evidence. See the evidence table below. Complaints with documentation are far stronger than opinions.
5. Submit it. Use the BOR’s e-filing portal, mail, email to BOR@franklincountyohio.gov, or fax to 614-525-6252. The BOR office is at 373 S. High St., Columbus, OH 43215.
6. Confirm it was received. Check the BOR status on your property record. The FAQ warns that heavy late-March filing volume can delay website updates, so don’t wait until the last day.

Whichever way you file, you’re submitting the same form: the DTE 1 complaint.

What evidence to submit

Your recent arm’s-length purchase price is often the single strongest piece of evidence. So is an appraisal dated near January 1. Asking-prices and online estimates carry little weight.

Build your evidence packet: a sample outline

A clear, organized packet makes a Franklin County Board of Revision case easier to follow, whether it goes to mediation or a hearing. A simple structure:

1. Cover summary (one page). Parcel number, address, current appraised value, the value you believe is correct, and one or two sentences on why.
2. Your main evidence. A recent arm’s-length purchase (closing statement, contract, deed) or a full appraisal by a certified Ohio appraiser, dated close to January 1 of the tax year.
3. Comparable sales table. Three to six similar properties that sold near January 1, with dates, prices and key features next to yours.
4. Condition evidence. Dated photos, inspection reports and contractor estimates for significant problems.
5. Record corrections. Anything wrong on your property record, with documentation.

Keep it factual and focused on value as of January 1. The property values explains how to find comparable sales with the Auditor’s free tools.

Common reasons value complaints fall short

• No evidence of value. Saying taxes are too high, or that the increase feels unfair, doesn’t show what the property was worth.
• The wrong date. Evidence far from January 1 of the tax year carries less weight.
• Weak comparables. Sales that weren’t arm’s-length, homes in different areas, or asking prices rather than sale prices.
• Online estimates. Automated estimates aren’t appraisal evidence.
• Incomplete sale documents. The BOR asks for full signed copies of the closing statement, contract, deed and addenda.
• Representation problems. Complaints for companies or trusts filed without appropriate representation can run into unauthorized-practice-of-law issues.
• Missing the deadline. For tax year 2026, the last day is March 31, 2027.

Timeline for a tax year 2026 complaint

Meanwhile, keep paying tax bills as they come due unless you’ve arranged to tender a different amount. See the tax bill.

Notes for rental and commercial owners

• Attorneys are strongly recommended when the owner is a business entity or trust.
• Larger reductions trigger school board notice and possible counter-complaints.
• Refunds on non-owner-occupied property go to whoever paid the taxes, regardless of who filed.
• Rentals lose part of the nonbusiness credit starting in tax year 2026 under House Bill 186, so an accurate value matters even more. See the credit changes.

Do you need an attorney?

According to the BOR FAQ, attorneys aren’t required for property deeded to individuals, but they are strongly recommended when the owner is a business entity or trust. Ohio law allows complaints dismissed for the unauthorized practice of law to be refiled, which shows why entity-owned complaints need care: non-lawyers generally can’t represent a company.

School board involvement and counter-complaints

Schools receive the largest share of most property tax bills, so they have a role in large value changes.

• Notice. If you seek a reduction of more than $50,000 in appraised value, the BOR must by law notify the Board of Education. In statute terms that’s $17,500 of taxable value (35% of $50,000).
• Counter-complaints. A school board can file a counter-complaint within 30 days when the original complaint seeks at least that $17,500 change in taxable value.
• Limits since House Bill 126. Since July 21, 2022, boards of education can file original complaints only in narrow circumstances tied to an arm’s-length sale at least 10% above the Auditor’s value, must pass a public resolution first, and may not appeal BOR decisions to the Board of Tax Appeals on property they don’t own or lease.
• Letters you didn’t expect. If you get a hearing notice but never filed, the complaint was filed by the school district or a prior owner. The FAQ says you aren’t required to attend or testify.

Mediation: a faster route

The BOR reviews each complaint and picks the most efficient path, which may be mediation. You don’t choose it when filing. Key points from the Auditor’s FAQ:

In short, BOR mediation is free, quick and final, so treat an offer to mediate as seriously as a hearing.

What happens at the hearing

All BOR hearings are held on Zoom unless you contact the Board at least 10 days before your hearing to request an in-person hearing. You’ll get a hearing letter with the date. If the date doesn’t work, the Board may continue a hearing for good cause; ask in writing by email, fax or mail.

At the hearing, keep to value: what the property was worth on January 1 and the evidence that shows it. Board members may ask about your evidence. Upcoming dockets are posted on the Auditor’s BOR Agendas page, and filed documents are searchable in the BOR Case Document Search.

Tips for your Board of Revision hearing

1. Test your technology. Hearings are on Zoom by default; check your camera, microphone and connection beforehand, and have a phone backup.
2. Have your packet open. Keep your cover summary, main evidence and comparable sales table in front of you.
3. Lead with your number. State the value you believe is correct as of January 1 and your strongest evidence for it.
4. Stay on value. Taxes, levies and neighbors’ bills aren’t what the Board decides.
5. Answer questions directly. If you don’t know something, say so and offer to provide it.
6. Know what comes next. The decision arrives by mail, followed by the 30-day appeal window.

Paying taxes while your case is pending (tender pay)

Owners with a pending complaint can “tender” an amount based on the value they claim. If the final tax is more than the amount tendered, interest applies to the difference. Penalties can apply if the final amount meets or exceeds the original bill but differs from what you tendered. If you’re unsure, paying the full bill on time and waiting for a refund avoids those risks. Ask the Treasurer (614-525-3438) about tendering before a due date.

After the decision: appeals and refunds

Who gets the refund

• Owner-occupied homes: if records clearly show a mortgage company paid the taxes for the homeowner, the refund generally goes directly to the homeowner.
• Rentals and commercial property: refunds go to whoever paid the taxes, regardless of who filed.
• Unpaid balances first: if ownership hasn’t changed, any unpaid taxes or assessments on the parcel are paid before a refund is issued.

Board of Revision terms

Your parcel number goes on every filing; find it with the parcel number.

Other complaints the Board of Revision hears

For the BOR’s phone, email and counter hours, see the office contacts page.

Board of Revision contact information

Board of Revision checklist

• Final value in hand (December 2026 for tax year 2026)
• Evidence gathered: sale documents, appraisal or comparable sales
• DTE 1 completed, including Line 9
• Filed by March 31, 2027, by e-file, mail, email or fax
• Receipt confirmed on your parcel’s BOR Status
• Hearing letter watched for; in-person request made at least 10 days ahead if wanted

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