If you believe your property’s market value, as determined by the Franklin County Auditor, does not reflect its true worth, you have the right to challenge it. In Franklin County, this process is managed by the Board of Revision (BOR).
This guide provides a professional, step-by-step approach to navigating the appeal process, ensuring you have the information needed to present a strong case.
What is the Board of Revision (BOR)?
The Board of Revision is a three-member panel responsible for reviewing and hearing complaints regarding the market value of real property. The panel consists of the County Auditor, the County Treasurer, and a member of the Board of County Commissioners (or their designated representatives).
The objective of the BOR is simple: to provide property owners with a fair and impartial review of their property’s valuation as of the tax lien date (January 1) for the tax year in question.
Important Distinctions
- Market Value vs. Tax Rate:
Filing an appeal is a challenge to the assessed value of your home, not the tax rate itself. - Scope:
The BOR does not hear complaints regarding the amount of taxes you owe, only the underlying valuation of your property.
Key Facts at a Glance
| Feature | Details |
| Filing Deadline | March 31 of the following tax year |
| Authority | Franklin County Board of Revision (BOR) |
| Primary Goal | To adjust market value based on valid evidence |
Why Should You File an Appeal?
Property values in Franklin County typically remain in place for a three-year cycle. If the current valuation is higher than what your property would reasonably sell for in today’s market, a successful appeal can lock in lower property taxes for the duration of that cycle.
Pros and Cons for Residents
- Potential Benefits:
A successful reduction in your property value can lead to lower tax payments, credits, or even refunds if the adjustment is warranted. - Considerations:
Appealing is a formal process. It requires you to provide substantial evidence. Before filing, you should weigh the potential tax savings against the time and costs involved in gathering evidence, such as professional appraisals.
The Appeal Process: Step-by-Step
To ensure your complaint is handled correctly, follow these procedural steps:
1. Gather Your Evidence
The BOR makes decisions based on the evidence presented. Strong evidence often includes:
- Independent Appraisal:
Hiring a licensed appraiser to provide an objective valuation of your property is highly recommended. - Comparable Sales:
Evidence of similar homes in your neighborhood that have sold recently for less than your current valuation.
2. File the Complaint (Form DTE 4)
You can file your complaint electronically or by downloading the DTE Form 4.
- Deadline: The complaint must be received by the County Auditor on or before March 31.
- Pro-Tip:
If you are filing near the deadline, it is best to hand-deliver your documents to ensure they are received in time.
3. Schedule and Attend Your Hearing
Once your complaint is filed, the BOR will schedule a hearing.
- Format: Hearings can be conducted in person or via Zoom.
- Participation: You (or your representative) must be prepared to testify regarding the evidence you submitted.
4. Receive the Decision
After the hearing, all decisions are made on record. A copy of the decision will be mailed to all involved parties by certified mail. Please note that decisions are held for 30 days pending any potential further appeals.
Frequently Asked Questions
Is there a fee to file a property tax complaint?
Filing a standard valuation complaint with the Board of Revision typically does not carry a filing fee, unlike certain court actions. However, you should budget for the cost of an independent appraisal or legal representation if you choose to pursue those options.
Can I use mediation to resolve my valuation dispute?
Yes, mediation is an available option. It allows an independent mediator to facilitate communication and reach a voluntary agreement. Any agreement reached in mediation must still be approved by the Board of Revision.
Where is the office located?
The Franklin County Real Estate Division is located at 373 S. High St., 20th Fl., Columbus, Ohio 43215.
What if I am unhappy with the Board of Revision’s decision?
You may file a notice of appeal with both the Board of Revision and the Board of Tax Appeals (BTA). This must be done within 30 days from the date the BOR decision was mailed.
Can someone else represent me at the Board of Revision hearing?
Yes, you can be represented by an attorney or a professional appraiser. However, if you are an individual homeowner, you have the right to represent yourself throughout the entire process, including attending the hearing and presenting your own evidence.
Does filing a property valuation complaint guarantee a lower tax bill?
No, filing a complaint does not guarantee a tax reduction. The Board of Revision will review the evidence provided; if they determine that your property’s market value is accurate, they will maintain the current valuation. In rare instances, if the evidence shows the property is actually undervalued, the board even has the authority to increase the valuation, so it is crucial to have strong evidence before you file.
