Rate Breakdown

Property taxes in Franklin County are calculated by multiplying the assessed value (minus exemptions) by the total local millage rate.

How Property Tax Works in Franklin County

Property taxes in Franklin County are determined by a combination of the property’s assessed value and the local tax rates, known as millage. Every three years, the Franklin County Auditor performs a reappraisal of all real property to determine its market value, followed by a triennial update. By Ohio law, property is taxed at 35% of its appraised market value, which is referred to as the "assessed value."

The total tax rate applied to your property is the sum of various levies approved by voters for schools, libraries, townships, and county services. These rates are expressed in "mills," where one mill equals $1 of tax for every $1,000 of assessed value. Because Ohio’s House Bill 920 limits the growth of tax revenue from voted levies, your effective tax rate may decrease as property values rise, ensuring that taxing districts do not receive an automatic windfall from inflation.

Available Exemptions

Ohio offers several tax relief programs to eligible homeowners to reduce their total tax burden. These exemptions are applied to the primary residence only:

• Homestead Exemption: Designed for seniors (65 and older) and individuals with permanent disabilities. This program allows eligible homeowners to exempt a portion of the market value of their home from taxation, effectively lowering the tax bill.
• Disabled Veteran Exemption: A specialized version of the Homestead Exemption for veterans with a 100% service-connected disability rating. This program provides a significantly higher exemption amount than the standard Homestead program.
• Owner-Occupancy Tax Reduction: Although this was phased out for new levies, some legacy properties may still see minor impacts from previous credits.

Payment Schedule & Deadlines

Franklin County property taxes are billed in two semi-annual installments. The first half is typically due in January, and the second half is due in June or July. The specific dates are set annually by the County Treasurer.

• Payment Options: Payments can be made online via the Franklin County Treasurer’s website, by mail, or in person at the County Treasurer’s office. Escrow arrangements through mortgage lenders are also common.
• Late Penalties: Failure to pay by the statutory deadline results in a 10% penalty. Continued delinquency may result in additional interest charges and could eventually lead to a tax lien or foreclosure proceedings initiated by the county.

Appealing Your Assessment

If you believe the Auditor’s appraised value of your property exceeds its true market value, you have the right to file a formal complaint. This process begins with the Board of Revision (BOR). Property owners must file a complaint form (DTE Form 1) with the Franklin County Auditor between January 1 and March 31 of the current tax year. During the hearing, you will be required to provide evidence—such as recent appraisals, sales data of comparable homes, or repair estimates—to support your claim that the valuation should be lower. The BOR will review the evidence and issue a written decision regarding your property's valuation.