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Franklin County, OH — Property Tax Underwriting Guide

Ohio · Cyclical hold until revaluation

Estimated
Last verified June 15, 2026
Reassessment
Sexennial reappraisal + triennial update; 35% assessment ratio on true value
Sale reset risk
Low
Next reassessment
Next sexennial reappraisal (confirm year with Franklin County Auditor)
Appeal window
30 days after the county auditor mails the Reappraisal Notice; file with the County Board of Revision
Multifamily underwriting

What this means for multifamily underwriting

Franklin County (Columbus) is Ohio's largest and most active multifamily market. Tax = true value x 0.35 x millage. Assessed values typically lag market significantly between reappraisals.

Transaction type breakdown

Sale / Acquisition
Low

Ohio conducts a full sexennial (6-year) reappraisal of all real property, with a triennial update in between. A sale does not trigger an off-cycle reassessment.

Refinance
Low

Refinance has no effect on assessed value.

Ownership Transfer
Medium

Ownership transfer does not trigger a reassessment; values follow the sexennial/triennial cycle.

Tax appeal information

Appeal window
30 days after the county auditor mails the Reappraisal Notice; file with the County Board of Revision
Bill issued
Estimated bills in January; actual bills vary
Payment due
Two equal installments: Jan-Feb / Jun-Jul
Analyst Notes

58.0 mill applied to 35% of true value yields ~2.0% effective rate on market value.

Guide review

County guidance last reviewed: June 15, 2026

Tax-rate scope: Tax-rate scope is not established as parcel-specific; confirm the parcel's taxing-authority stack.

Official sources: Franklin County Auditor

Confidence basis

Sexennial cycle and 35% ratio are statutory and firm; millage is a mid-county estimate.

Sources

County data last verified June 15, 2026.

Parclio estimates are underwriting guidance, not legal or tax advice. Always verify millage rates, the seller's assessed value, and appeal deadlines with the county assessor or local counsel before relying on these numbers for a credit decision.

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