Board of Revision FAQ

Yes - You can find Board of Revision case documents online for a general search by file date and school district. If you are searching for a specific property, go to our property search, enter the property information, select BOR Status, and then select View BOR Case Documents.

The Auditor's appraised value, which may be updated annually in some circumstances, is an important part of the property tax calculation. If you feel the Auditor's appraised value is too high, you may file a complaint with the Franklin County Board of Revision. Filing a BOR complaint entitles you to a hearing before the three-member Board of Revision. At the hearing, you may present information such as recent appraisals or current sales data for similar properties in your neighborhood to support your complaint.

The 2025 BOR filing season is now closed, the filing deadline for complaints was March 31, 2026. The 2026 BOR filing season will reopen in November of 2026.

The BOR does not hear complaints regarding taxes, but it does provide property owners with a fair, independent appeals process for the property’s Auditor's appraised value. Taxes are collected a year in arrears. For example, if the calendar year is 2026, then the tax year is 2025.

The 2025 BOR filing season is now closed.

The 2025 BOR filing season is now closed. The fastest way to submit a complaint is by e-filing. Complaints may also be filed:

• By mail or in person (373 S. High St, 20th Fl, Columbus, OH 43215) postmarked no later than March 31, 2026;
• By email (bor@franklincountyohio.gov); or
• By fax (614-525-6252)

Please see our Filing Instructions for more information.

While our office cannot provide legal advice on how to complete the form, please see below for an example of a previously completed line 9.

9. The increase or decrease in market value sought. Counter-Complaints supporting auditor's value may have -0- in Column C.

For property deeded to an individual, an attorney is not required. For property deeded to a business entity or a trust, an attorney is strongly recommended. Representation by an attorney is always encouraged. You may also want to consult with a real estate attorney for legal advice.

For a recent purchase or sale you would want to submit full (signed) copies of the closing statement, the purchase contract, the deed, and any possible addendums or documents that would support your sale price. For a recent appraisal, you would want to submit a full copy of the appraisal report from a certified state of Ohio appraiser.

If you’re seeking a reduction of more than $50,000 in Auditor's appraised value, by law the BOR must notify the Board of Education for that taxing district. Historically, the BOE does not file on residential, owner-occupied properties.

January 1 of the tax year for which you filed.

There are many factors that affect how long it takes the BOR to completely process each case: the number of complaints received, how many prior year cases are still pending, statutory time frames the BOR must adhere to (such as sending notice to the Board of Education), and whether the BOE opposes the change in value. Cases not countered by the BOE can typically be scheduled sooner, especially if it’s eligible for a “no hear” (recent sale with supporting documents or recent appraisal) or mediation. 

After the Board of Revision issues its decision, there is a required 30-day appeal period under Ohio law. Once the appeal period expires, refunds are typically processed within three additional weeks, not including mailing time. During this time, the Franklin County Auditor’s Office staff reviews the BOR decision, confirms payment history, verifies ownership, and determines who is legally entitled to receive the refund. While most refunds fall within this timeframe, processing may take longer if there are ownership changes, multiple payments, or additional documentation is required.

If the owner of a property has a pending Board of Revision complaint, they are entitled to tender to the county treasurer an amount of taxes based on the valuation claimed on their complaint. They must request a tender pay for each tax bill collection by contacting the Board of Revision. If the amount tendered is less than the amount decided by the board, interest will be charged on the difference. In addition, if the amount decided by the board equals or exceeds the amount originally billed, a penalty will be charged on the difference between the amount tendered and the final amount.

A tender pay may also be requested for a pending exemption, by contacting the Tax Incentives Department at 614-525-7730 to complete this request.

For good cause shown, the Board may continue hearings at a party's request. All continuance requests will be reviewed on a case-by-case basis. Continuance requests must be submitted in writing, by email (bor@franklincountyohio.gov), fax (614-525-6252), or mail (373 South High Street, 20th Floor, Columbus, OH 43215).

We hold all decisions for 35 days in case an appeal is received. Once the appeal periods expires, refunds are typically processes within three additional weeks, not including mailing time. During this time, the Franklin County Auditor's Office staff reviews the BOR decision, confirms payment history, verifies ownership, and determines who is legally entitled to receive the refund. While most refunds fall within this timeframe, processing may take longer if there are ownership changes, multiple payments, or additional documentation is required. If there is no other party involved (i.e. the Board of Education), we may be able to accept a waiver of appeal and begin processing your case without the 35 day hold. Mediation cases are not subject to a 35 day hold for appeal.

Appeal Period

After the Board of Revision issues its decision, there is a required 30-day appeal period under Ohio law. Refund processing will begin after this appeal period has ended.

Refund Processing Timeline

Once the appeal period expires, refunds are typically processed within three additional weeks, not including mailing time. During this time, the Franklin County Auditor’s Office staff reviews the BOR decision, confirms payment history, verifies ownership, and determines who is legally entitled to receive the refund. While most refunds fall within this timeframe, processing may take longer if there are ownership changes, multiple payments, or additional documentation is required.

Overpayment Policy

If the Board of Revision decision results in a decrease in property value, you may be entitled to a credit for overpaid taxes. Before a refund is issued, any unpaid taxes or assessments charged to the parcel must be paid in full, provided ownership has not changed. This means your refund could be paid to your mortgage company, title company or other entity or individual who paid the property taxes. Any remaining credit may then be refunded.

Who receives the refund?

Ohio law requires the Auditor’s Office to issue refunds to the person who actually paid the property taxes, not necessarily the current property owner.

Owner-Occupied Residential Properties

For owner-occupied homes, if records clearly show that a mortgage company paid the taxes on behalf of the homeowner, the refund is generally issued directly to the homeowner. In certain situations (detailed on the back), the refund may instead be applied to taxes due, issued to the mortgage company or placed in the Franklin County Treasurer’s Office surplus account.

Non-Owner-Occupied and Commercial Properties

For non-owner-occupied residential and commercial properties, refunds are issued to the party that paid the taxes, regardless of who filed the Board of Revision complaint. Refunds are never issued or sent directly to an attorney representing a party in a Board of Revision case.

Common Situations

• If the property transferred, prior-year refunds that were paid before the transfer are not applied to any outstanding balance. For all other cases, if taxes are still owed, any refund is first applied to the outstanding balance.
• If the property recently transferred and current-year taxes are still owed, those taxes will be adjusted and credited before any refund is issued. The Franklin County Auditor’s Office is not involved in real estate closings and does not prorate tax payments. Any taxes due are credited first.
• If ownership recently changed and we cannot determine whose mortgage company made the payment (buyer or seller), or if a title company made the payment, the refund is issued to the payer identified on the check or payment record on file.
• If taxes were paid after the tax collection due date, the refund must be placed in the Treasurer’s surplus account, since the Auditor’s Office does not control those funds. For example, if you make a property tax payment after the second-half due date, and the refund is processed on August 7, the funds are deposited into the Franklin County surplus account on your parcel. You will need to contact the Franklin County Treasurer’s office at 614-525-3438 or treasurer@franklincountyohio.gov to apply for the refund (additional forms and information will be required).
• If an individual paid taxes on behalf of a business or LLC, an affidavit may be required to verify who is entitled to the refund.
• Refunds are never issued or sent directly to an attorney representing a party in a Board of Revision case.

Final Note

Each refund is reviewed to ensure compliance with Ohio law and accurate distribution of funds. While every effort is made to process refunds promptly, accuracy and verification are important. We appreciate your patience during this process.

You have 30 days from the date of the decision letter to file the proper notice of appeal with either the Ohio Board of Tax Appeals or the Court of Common Pleas. Please note that you must also file a copy of the notice of appeal with the Board of Revision. The BTA DTE 4 form (Notice of Appeal to the Board of Tax Appeals from a Decision of a County Board of Revision) can be found at our Board of Revision page, or in our office. For specific questions, feel free to visit the Board of Tax Appeals website.

In many cases, the decision will carry forward until the next triennial. However, that decision is within the discretion of the BOR.

You may check the status of your complaint on out website at www.franklincountyauditor.com. Please be advised there is a heavy filing volume in late March; therefore, updates to the webpage may take additional time.

Mediation is a process in which a mediator facilitates communication and negotiation between parties to assist them in reaching a voluntary agreement regarding their dispute. This procedure is outside of the hearing process for the Board of Revision. However, the Board of Revision must approve any agreement which is reached in mediation.

Mediation is an effort to serve Franklin County property owners by expeditiously resolving as many cases as possible.

By using mediation, your case will likely be resolved earlier than through the typical Board of Revision hearing.

A mediation agreement is an agreement to the facts and terms which a complainant requests for the Board of Revision to adopt in its decision.

A waiver is the complainant's relinquishment of rights to such things as an appeal or the use of an attorney, for example. The complainant does not wish to utilize these types of rights because an acceptable arrangement has been reached and the Board of Revision approves through its decision.

You do not need to choose between mediation and the regular Board of Revision process when you file your complaint.The Board of Revision will review the complaint and select the most efficient path for your case.

Although mediation is separate from the Board of Revision process, agreements reached in mediation are sent to the Board of Revision for approval or denial. Approved agreements will have a decision letter issued by the Board of Revision. Those agreements which are denied will be set for hearing before the Board of Revision.

Typically if a mediation agreement is reached and returned timely with the applicant/complainant's signature, then the applicant/complainant would not need to come to the hearing. However, if an agreement is not reached or not returned timely with the applicant/complainant's signature, then the applicant/complainant would have to come to his/her hearing when it is scheduled.

You do not need to pay a fee to mediate your case. The Franklin County Auditor's office has contracted mediators to facilitate the mediation process.

The applicant/complainant needs to be organized and brief in his/her discussion points. Most mediation sessions will revolve around the central issue of valuation for a parcel(s) of real estate. You must be prepared to explain the circumstances surrounding the issues to be mediated in an organized and brief manner.

If you have documentation substantiating the value you have requested in your Board of Revision complaint, then the documentation should be submitted well in advance of the mediation session. Sometimes applicants/complainants will have no documentation. Sometimes applicants/complainants will have appraisals of the parcels in question, comparable sales for the area, or sales documentation for the property in question. You are welcome to submit the documentation you believe will best serve your case but in the interest of time, please be sure the documentation is helpful to your case and on point.

Concerns related to the case will be discussed but all parties must work together to stay on point. The amount of time in the mediation session is limited as other cases are awaiting mediation. You must be able to state your concerns in a precise manner. The mediator will assist in facilitating communication on relevant concerns which can have a positive outcome from mediation.

The mediator facilitates the communication and negotiation between the parties. The mediator is not your attorney and does not take sides. The mediator helps the parties work through case issues and reach an agreement. The mediator is not a judge. The mediator will not make a determination as to right or wrong or decide the case.

A basic mediation will normally consist of the applicant/complainant, a Franklin County Auditor's office representative, and a mediator. If the Board of Education has counter-filed on a case, then it may be involved in the mediation.

The mediation will last about 20 minutes. The issues are typically not that complicated and often revolve around agreement on a valuation amount for a parcel of real estate.

Once an agreement is reached and signed by all parties, all confidentiality as to documents and any communication is waived and all of the file is then able to be reviewed by the Board of Revision.

Other individuals the parties designate are allowed to accompany them and participate in the mediation. However, this practice may impede progress in the mediation and slow down the process. Please contact the Mediation Division in advance if you want to have someone on the phone with you. Your participation and non-party participation is your consent to keep mediation communications confidential.

Yes, the agreement will be put in a written agreement and signed by the applicant/complainant, the Auditor’s representative and the mediator. The mediated agreement will be emailed or mailed by regular mail to the applicant/complainant for signature. The applicant/complainant will then have a deadline to return the original, signed agreement by regular mail to the Mediation Division, 373 S. High St., 20th Floor, Columbus, Ohio 43215.

Once the agreement is signed by the applicant/complainant, it must be submitted to the Board of Revision for approval. If the mediated agreement is approved by the Board of Revision, a decision letter will be issued to the applicant/complainant indicating the Board of Revision's decision. Often the mediated agreement will be approved with little or no modification, but the Board of Revision has to approve the mediated agreement. Once the decision is entered by the Board of Revision from a typical mediated agreement and waiver of appeal, the matter is final.

The mediator will not provide legal advice and is not an attorney representing a party.

You do not need an attorney to mediate. You may have an attorney in the mediation but it is not required. Many mediation sessions are held without an attorney.

These matters are much simpler when the complainant handles his/her own case. This matter will be handled on a case-by-case basis. Typically, a power of attorney is acceptable to handle the matter on behalf of the individual (complainant) authorizing the power of attorney.

For corporations, trusts, limited liability companies, and so forth, typically an attorney, the trustee, or the president of the corporation would need to sign the mediated agreement.

The Board of Revision will decide the matter as quickly as possible. The time for a decision is normally a few weeks after the mediated agreement is returned timely with the applicant/complainant's signature.

Decisions have to be made every day by individuals on all types of issues such as property value, economic issues, the price of items to buy or sell, and so forth. The complainant has to decide whether it is better to know, with a high degree of certainty, the value you will likely receive through a mediated agreement, or whether they should wait for the unknown value to be determined after a full BOR hearing. Once the decision is made by the Board of Revision from a properly signed agreement, the decision is final. Applicants/complainants who are not happy with the terms should not enter an agreement. If no mediated agreement is entered, then the case will be set for full hearing in the regular course of business before the Board of Revision at some later date.

As part of the agreement in mediation, appeal rights are waived. So the right of appeal goes away because an acceptable agreement has been entered.

Typically the agreement is a matter of public record as it is part of the decision reached by the Board of Revision. The mediated agreement has to be sent to the Board of Revision for review and approval/denial before a decision on the approval can be entered. If the mediated agreement is not approved, then the case will be eventually set for a hearing.

You will need to file a DTE 2 form (Complaint against the Assessment of Real Property Other than Market Value). The only portions of the form that must be completed are lines 1, 4, 7, and 10. The form needs to be signed and and can be submitted to the Board of Revision in person or by mail, email, or fax. A form for owner occupancy, rental registration, or rental exception should also be completed and turned in with the complaint.

The owner-occupied tax reduction is a tax reduction for owner-occupied residential property. Homeowners may receive the supplemental rollback on only one property in Ohio; rental properties are not eligible for the reduction. Most homeowners currently receive the supplemental rollback, as indicated on their tax bills. The State of Ohio reimburses schools and other agencies for the supplemental rollback. Call 614-525-HOME (4663) or email auditorstinziano@franklincountyohio.gov for additional information.

If you did not file the complaint, it was either initiated by the school district or a prior owner. We are required by Ohio law to notify current owners of any pending cases that may affect their property value. You are not required to be at the hearing or to testify.

You can obtain the DTE 106B form (Homestead Exemption and 2 ½% Reduction Complaint) in person at the Board of Revision or at www.franklincountyauditor.com. The form may be submitted in person at the Board of Revision or by mail, email, or fax. You will then be notified by certified mail once a hearing has been scheduled. Please contact our office if there is an address change after you turn in your complaint.

Use the property search feature to access your property information. Select "Tax Calculators" from the menu, and then “Levy Estimator”. Current levy information affecting your property is provided, including a cost estimate