If you own a home in Columbus or anywhere else in Franklin County, 2026 is a year your property value gets a fresh look from the county. Ohio runs property valuation on a fixed schedule, and Franklin County is in the middle of it right now. Understanding where the county sits in that schedule tells you why your value changed, what you can do about it, and when the clock runs out.
This guide walks through how Ohio’s sexennial reappraisal and triennial update cycle works, where Franklin County is in 2026, how the Board of Revision appeal process runs, and where an independent appraisal fits in. Timelines and rules are specific to Franklin County and Ohio law, and they can change from year to year, so confirm current dates with the Franklin County Auditor before you file anything.
How Ohio’s sexennial and triennial cycle works
Ohio law requires every county auditor to reappraise all real property once every six years, with an update at the three-year midpoint. The six-year event is called the sexennial reappraisal, and the midpoint event is called the triennial update. Together they form a six-year loop that repeats county by county, and each county is on its own schedule, so Franklin County’s years do not match Cuyahoga’s or Hamilton’s.
The sexennial reappraisal
The sexennial reappraisal is the full review. The auditor’s appraisal staff and contracted firms conduct a visual exterior inspection of every parcel in the county, verify property characteristics, and set new values based on recent sales and current market conditions. In Franklin County, the most recent reappraisal was 2023, and it covered every one of the county’s parcels.
The triennial update
The triennial update is a statistical adjustment rather than a physical inspection. The auditor reviews arm’s length sales from the three years since the last reappraisal and adjusts values by neighborhood and property type to reflect what the market has done. Nobody walks your property during a triennial update, but your value still changes, sometimes by a large percentage if your area has seen strong price growth.
Why the distinction matters for an appeal
The triennial update leans heavily on mass appraisal and neighborhood sales trends. That approach works well across tens of thousands of parcels, but it cannot account for everything about an individual home. A property with deferred maintenance, an unusual layout, a lot that backs to a highway, or a renovation that never happened may carry a value that reflects the neighborhood more than the house. Those individual differences are exactly what an appeal is built to address.
It also helps to know that the auditor’s value is the market value, not what you pay tax on. Ohio taxes 35 percent of that market value, called the assessed value, and then applies local millage rates to it. A change in your market value flows through to your tax bill, but the relationship is not one to one because of how Ohio’s tax reduction factors work. The Franklin County Auditor’s Appraisal page explains the cycle in more detail.
Where Franklin County is in the cycle right now
Franklin County completed its last sexennial reappraisal in 2023, which puts the triennial update in 2026 and the next full reappraisal in 2029. The 2026 update reviews arm’s length sales from 2023, 2024, and 2025 and sets new values for every parcel in the county. Those new values take effect for tax year 2026, which means they show up on the tax bills mailed in early 2027.
The county built out a two-stage process for 2026, and the first stage has already closed.
Stage one: informal property value reviews (closed)
Tentative values were posted online and mailed to owners in June 2026. From July through early September, owners could schedule an informal Property Value Review with the auditor’s appraisal staff to question the tentative number before it became final. In-person and virtual review sessions ended September 5, and document-only reviews closed September 12. If you missed that window, you have not missed your chance to appeal, but the informal route is gone for this cycle.
Stage two: Board of Revision complaints (opening soon)
The auditor finalizes 2026 values in December. Once values are final, the formal appeal route opens through the Franklin County Board of Revision. In recent years the county has opened its filing season in late fall and closed it on March 31 of the following year, so for tax year 2026 values, expect the window to run from roughly late 2026 through March 31, 2027. The Know Your Home Value site is where the county posts the exact dates.
A few points about the timeline that catch people off guard:
•The appeal is against the value, not the tax bill. The Board of Revision does not hear complaints about how much you owe, only about whether the auditor’s market value is right.
•You can appeal in a non-update year too. The Board accepts complaints every year, but Ohio law generally limits owners to one complaint per parcel per triennial period unless something specific has changed, such as a sale, new construction, or a casualty loss. Filing right after an update is usually the cleanest time to do it.
•The March 31 deadline is firm. Complaints received after the deadline are dismissed by law, and the Board rarely grants continuances once a hearing is set.
How to appeal to the Franklin County Board of Revision
The Board of Revision is a three-member panel made up of the county auditor, the county treasurer, and a county commissioner, or their designees. Its job is to hear evidence about a parcel’s market value and decide whether the auditor’s number should stand, go down, or go up. Yes, up: the Board can increase a value as well as decrease it, which is one reason to file with real evidence rather than a hunch.
Step 1: File the right form
Residential owners challenging market value file DTE Form 1, the Complaint Against the Valuation of Real Property. Franklin County accepts the form by e-file through the Board of Revision portal, or by email, mail, fax, or in person at 373 S. High St., 20th Floor, Columbus. The form no longer needs to be notarized in Franklin County. You must state your own opinion of value on the form, and an incomplete or inaccurate complaint can be dismissed, so take your time with it.
Step 2: Attach your evidence up front
The Board prefers that all evidence come in with the original complaint. The strongest evidence for a residential appeal falls into a few categories:
•A recent arm’s length sale of the property itself, with the closing statement and the DTE 100 conveyance fee statement.
•An independent appraisal from a licensed or certified Ohio appraiser, with an effective date near the tax lien date of January 1 of the tax year.
•Comparable sales in your neighborhood that closed near the lien date, with photos and adjustments explained.
•Documentation of condition issues the mass appraisal would not know about, such as a foundation report, a roof estimate, or photos of water damage.
•Errors on your property record card, such as the wrong square footage, bath count, or finished basement status.
Step 3: Prepare for the hearing
The Board notifies all parties at least ten days before the hearing. Hearings are short, often 15 minutes or less, and the Board will rely on whatever you submitted with the complaint if you do not bring more. Be ready to explain why your opinion of value is right as of January 1, 2026, not as of today. Keep in mind that school districts and other taxing bodies can file counter-complaints when a requested reduction is large, so a well-documented case matters.
Step 4: Decision and further appeal
The Board issues a written decision by mail and email. If you disagree, you can appeal to the Ohio Board of Tax Appeals or to the Franklin County Court of Common Pleas within the time stated on the decision. The Board of Revision filing instructions and the BOR rules of practice cover the details, and the Board can be reached at 614-525-3913 with procedural questions.
Where an independent appraisal fits
An independent appraisal is not required to file a Board of Revision complaint, and plenty of owners win with comparable sales and a clear record of condition problems. Where an appraisal earns its fee is in cases where the gap between the auditor’s value and your opinion is meaningful, where the home has features a mass appraisal cannot see, or where a school district is likely to push back. A credible, well-supported report from a licensed professional gives the Board something it can rely on rather than something it has to take your word for.
What a tax appeal appraisal should include
A tax appeal appraisal is a non-lending assignment, and it should be scoped for the Board of Revision rather than a mortgage lender. Ask your appraiser to confirm these points before the engagement:
•A retrospective effective date of January 1 of the tax year under appeal, which for this cycle is January 1, 2026.
•Comparable sales selected from around that date, not from the most recent months.
•A full interior and exterior inspection, with photos that document the condition items you are relying on.
•A clear statement of the intended use, which is to support a complaint before the Franklin County Board of Revision.
•An appraiser licensed or certified in Ohio with experience in the Columbus market, since local market knowledge carries weight with the panel.
Timing
Because the BOR filing window runs into late March, you have time to order an appraisal after final values post in December. Appraisers in central Ohio get busy in the first quarter of an update year, though, so booking early avoids a scramble against the deadline. The appraisal should be attached to the complaint when you file so the Board has it from the start.
If you are weighing whether an appeal is worth it, the math is straightforward: compare the fee for an appraisal against the tax savings a reduction would produce over the three years until the next reappraisal in 2029. Banks Valuation completes tax appeal and other non-lending appraisal assignments, and we are happy to talk through whether your situation calls for one.
Franklin County appeal checklist
•Pull your property record card from the auditor’s site and check square footage, bath count, basement finish, and year built.
•Note your final 2026 value when it posts in December and compare it to your tentative value from June.
•Gather sales of similar homes in your neighborhood that closed around January 1, 2026.
•Photograph and document condition issues, and collect any contractor estimates or inspection reports.
•Decide whether to order an independent appraisal with a January 1, 2026 effective date.
•Complete DTE Form 1 with your opinion of value, attach everything, and file before March 31, 2027.
•Watch for the hearing notice and any counter-complaint from a school district.
Frequently asked questions
What is the difference between a sexennial reappraisal and a triennial update in Ohio?
The sexennial reappraisal is a full, every-six-years review that includes an exterior inspection of each parcel. The triennial update happens three years later and adjusts values using sales data without a physical inspection. Franklin County’s last reappraisal was 2023, its triennial update is 2026, and its next reappraisal is 2029.
When is the deadline to appeal my 2026 Franklin County property value?
Under Ohio law, a Board of Revision complaint for a tax year must be received by March 31 of the following year, or the last day to pay first-half taxes without penalty, whichever is later. For tax year 2026 values, that means March 31, 2027, unless the county announces otherwise. Confirm the exact dates on the Franklin County Auditor’s site.
I missed the informal review in the summer. Can I still appeal?
Yes. The informal Property Value Review and the formal Board of Revision complaint are separate processes. The informal window closed in September 2026, but the formal BOR filing season opens after final values are set and runs through March 31, 2027.
Do I need an appraisal to appeal in Franklin County?
No. Comparable sales, a recent purchase of the property, and documentation of condition problems can all support a complaint. An independent appraisal with a retrospective effective date strengthens the case when the value difference is significant or when the home has characteristics a mass appraisal would miss.
Can the Board of Revision raise my value?
Yes. The Board can increase or decrease the value of any parcel in a complaint, and taxing authorities such as school districts can file counter-complaints. Filing with solid evidence protects you on both sides.
How often can I file a complaint on the same property?
Ohio law generally allows one complaint per parcel in each three-year interim period between reappraisals and updates. Exceptions exist for events like a sale, new construction, a change in occupancy, or damage to the property. If you filed in 2024 or 2025 for the 2023 reappraisal period, check with the Board or an attorney about whether you are eligible to file again for 2026.