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FRANKLIN COUNTY PROPERTY TAX APPEALS

Franklin County Commercial Property Tax Appeals

Columbus and Franklin County are Ohio's largest commercial market — and over-assessments are common. If your property is assessed above market value, we can help you file a complaint with the Board of Revision. No fee unless we save you money.

Mar 31

BOR Filing Deadline

Columbus

State Capital

No Fee

Unless We Save

Ohio Filing Deadline

March 312026Board of Revision Filing Deadline

Franklin County property owners must file a complaint with the Board of Revision by March 31. Once the deadline passes, you cannot challenge your assessment for the current tax year.

FRANKLIN COUNTY PROPERTY TAX OVERVIEW

Property Tax Appeals in Franklin County, Ohio

Franklin County is the engine of Ohio's economy — and its commercial real estate market reflects that. Columbus has emerged as one of the fastest-growing major metros in the country, fueled by a surging tech sector anchored by Intel and Amazon Web Services, a world-class healthcare ecosystem centered on the Ohio State University Wexner Medical Center, and a steady stream of corporate relocations drawn by the city's educated workforce and central geography. That growth has made Franklin County's commercial market one of the most active in the Midwest, spanning Class A office towers in the Short North and Arena District, industrial parks near Rickenbacker International Airport, sprawling retail corridors in Dublin and Westerville, and a growing multifamily inventory across the inner ring suburbs.

The problem is that Ohio's six-year reappraisal cycle — with a triennial update at the midpoint — creates sudden, compounding value increases that frequently outpace what an individual property actually supports. When Columbus-area commercial values rise broadly, the Franklin County Auditor applies those market trends across entire property classes using mass appraisal techniques. Those methods, while efficient at scale, are the primary driver behind the commercial property tax assessment methods that produce inflated valuations — because they cannot account for a specific building's lease-up challenges, above-market expenses, deferred capital needs, or tenant credit risk.

Ohio's Board of Revision process gives Franklin County property owners a formal right to challenge their assessment each year by filing a complaint before the March 31 deadline. Success depends on presenting individualized market evidence — current comparable sales, an income approach grounded in actual rent rolls, and condition documentation — that demonstrates the county's figure exceeds true market value. Whether you are filing your first Ohio property tax appeal or have been through the BOR before, EPTA provides the expertise and local Ohio counsel to build a credible case. Explore the strategies to reduce your commercial property taxes that have worked for Franklin County owners across office, industrial, and retail assets.

Franklin County is Ohio’s second-most populous county and the state’s largest commercial real estate market

Columbus’s rapid growth means reappraisal years frequently trigger 15–25% assessment increases across commercial property classes

The Franklin County Auditor uses mass appraisal models that cannot account for individual vacancy, lease structure, or deferred maintenance

Board of Revision complaints must be filed by the March 31 deadline — missing it forfeits your right to appeal for the tax year

Uncertain whether your Franklin County assessment reflects what your property would actually sell for today? Request a free property tax review and let our team identify your savings opportunity.

EPTA reviewing Franklin County Ohio commercial property tax assessment

FRANKLIN COUNTY TAX CHALLENGES

Why Franklin County Commercial Properties Are Over-Assessed

Columbus Growth Driving Values Up

Franklin County's rapid development and population growth push assessments higher — even for properties that haven't improved or increased income.

Reappraisal Year Spikes

Ohio's 6-year reappraisal cycle can result in sudden, dramatic assessment increases that don't reflect your property's actual market value.

Mass Appraisal Inaccuracies

The county auditor uses mass appraisal methods that often miss property-specific factors like vacancy, tenant quality, and deferred maintenance.

One-Shot Filing Window

Ohio gives you one chance per year to file a complaint. Miss the March 31 deadline and you're locked into your assessment.

FRANKLIN COUNTY APPEAL PROCESS

How We Handle Franklin County Property Tax Appeals

01

Free Assessment Review

We analyze your Franklin County property assessment, tax bill, and property details to determine if you're over-assessed and estimate your potential savings.

02

File with Board of Revision

We prepare and file your complaint with the Franklin County Board of Revision before the March 31 deadline, assembling market data, income analysis, and comparable sales to support your case.

03

Negotiate or Escalate

We negotiate directly with Franklin County to reach a fair resolution. If needed, we escalate to the Ohio Board of Tax Appeals (BTA) for a formal hearing.

FRANKLIN COUNTY RESULTS

Recent Franklin County Savings

Office Complex

Columbus, OH

$98k

/ Annual Savings

Retail Center

Dublin, OH

$74k

/ Annual Savings

Industrial Portfolio

Westerville, OH

$62k

/ Annual Savings

Mixed-Use Property

Columbus, OH

$85k

/ Annual Savings

WHY FRANKLIN COUNTY OWNERS TRUST EPTA

Experienced Representation Before the Board of Revision

Franklin County is Ohio's largest county by commercial real estate activity, and it demands representation that understands both the local market and the Board of Revision's evidentiary expectations. Our team brings nearly 20 years of commercial property tax appeal experience to every Franklin County case, working in close partnership with our Ohio-licensed counsel to build the income analyses, comparable sales packages, and condition documentation that the BOR finds persuasive. What our clients say consistently is that having professional representation removes the uncertainty from a process that can feel opaque — we translate the legal and procedural requirements into a clear strategy and handle every filing, hearing, and negotiation on your behalf. If you are a first-time appellant or have appealed before without success, our track record across Columbus office towers, Dublin retail centers, and Westerville industrial properties demonstrates what a well-prepared case can accomplish.

01Experienced with Franklin County Board of Revision process
02Partnership with Ohio-licensed counsel (Sleggs Danziger)
03Track record across office, retail, industrial, and multifamily properties
04Most cases resolved through negotiation
05Contingency fees — no savings, no fee

You file a complaint with the Franklin County Board of Revision by March 31 of the tax year. EPTA and our Ohio counsel handle the entire process — from reviewing your assessment to filing the complaint, presenting evidence at the hearing, and negotiating a fair resolution. Start with a free review. The Franklin County Board of Revision follows Ohio's standard complaint process: after your filing, the BOR schedules a hearing where both the property owner and the county auditor can present evidence. Most cases are resolved at the BOR level — either through negotiated settlement or a formal order — but if the ruling is unfavorable, you have 30 days to escalate to the Ohio Board of Tax Appeals (BTA). Learn more about the Board of Revision process and what to expect at each stage.

We represent owners of all commercial property types in Franklin County, including retail, office, industrial, multifamily, healthcare, and more — across Columbus, Dublin, Westerville, Gahanna, Reynoldsburg, and every other Franklin County community. Each property type carries its own valuation nuances: office buildings may be affected by rising remote-work vacancy, retail centers by anchor tenant rollover, and industrial facilities near Rickenbacker by functional obsolescence or site constraints. Our team tailors the appeal strategy to your specific asset class and submarket to build the strongest possible case.

The deadline to file a complaint with the Franklin County Board of Revision is March 31. This is a firm deadline — once it passes, you cannot challenge your assessment for that tax year. Check our deadline guide for more details. Because Ohio's reappraisal cycle means assessment values can spike dramatically in a single year, acting promptly — ideally well before the March 31 deadline — gives our team adequate time to gather current market data, build the income analysis, and prepare the complaint filing. Do not wait until the final days of March to begin the process.

The Board of Revision (BOR) is the county-level body in Ohio that hears property tax complaints. Franklin County property owners file a complaint with the BOR to challenge their assessed value. The BOR reviews evidence from both the property owner and the county auditor, then issues a decision. If the BOR ruling is unfavorable, you can appeal to the Ohio Board of Tax Appeals (BTA) within 30 days. The BOR is composed of the county auditor, the county treasurer, and a member of the board of county commissioners, and it follows formal evidentiary procedures. While property owners can appear without representation, commercial cases almost always benefit from professional counsel who understands how to present market evidence persuasively and counter arguments from the county auditor's office.

EPTA works on a contingency basis — you pay nothing unless we successfully reduce your assessment and save you money. There are no upfront fees, no retainers, and no risk. Learn more about property tax appeal costs. Because EPTA's fee is contingent on your savings, we have a direct financial incentive to maximize your reduction — our interests are fully aligned with yours from day one. This structure also means there is no financial risk in requesting a free review to determine whether your Franklin County property qualifies for a reduction.

A strong Franklin County appeal is built on current, property-specific evidence that contradicts the county's mass appraisal assumptions. The most compelling submissions typically include an independent appraisal or broker opinion of value, a current rent roll with actual lease terms and concessions, a trailing 12-month income and expense statement, and documentation of any condition issues the assessor's records do not capture. Franklin County's rapid growth has led auditors to apply broad market appreciation factors that frequently overstate the value of individual properties — especially those with elevated vacancy, below-market tenants, or significant capital needs. The Board of Revision gives property owners the opportunity to replace those blanket assumptions with evidence grounded in your specific asset. Review our property tax appeal evidence guide for a detailed breakdown of what to prepare.

Ohio requires each county to complete a full sexennial reappraisal — a comprehensive reassessment of every property — every six years, with a triennial update at the three-year midpoint that applies statistical adjustments to reflect market movement. For Franklin County, this cycle is particularly consequential: Columbus's sustained commercial growth means that reappraisal years routinely deliver double-digit assessment increases across office, industrial, retail, and multifamily property classes. Triennial updates compound the problem by applying market-wide appreciation factors that may not reflect conditions in a particular submarket or for a particular property type. Owners who miss the complaint filing deadline in a reappraisal year can find themselves locked into an inflated value for up to six years, paying excess taxes until the next full reappraisal gives them another opportunity to appeal. Visit our Ohio property tax appeals overview to understand how the cycle applies statewide.

Commercial property tax appeals in Franklin County have a solid track record when supported by credible, property-specific evidence — and EPTA only accepts cases where our analysis indicates a meaningful reduction is achievable. Properties with clear disconnects between the assessed value and actual market performance — such as high vacancy, below-market leases, or deferred maintenance — tend to produce the strongest outcomes. The Franklin County Board of Revision has demonstrated willingness to reduce assessments when owners present well-documented income analyses, current comparable sales, or independent appraisals. Many cases are resolved through negotiation before a formal hearing, which reduces cost and uncertainty. See our client results and learn more about property tax appeal success rates to understand what to expect from the process.

IS YOUR FRANKLIN COUNTY PROPERTY OVER-ASSESSED?

Get a Free Franklin County Property Tax Review

Experienced Board of Revision representation in Franklin County. No fee unless we save you money.

We represent office, retail, industrial, multifamily, and healthcare property owners across Columbus, Dublin, Westerville, Gahanna, Reynoldsburg, and every Franklin County community — whatever your asset type, our team knows how to make the case.

Government building representing Franklin County Ohio property tax appeal process