Ohio Tax Board Orders Higher Valuation of Apartment Property

Ruling favors school district over taxpayer in dispute over property assessment

Published on Feb. 25, 2026

Got story updates? Submit your updates here. ›

The Ohio Board of Tax Appeals ordered a higher valuation of an apartment property for tax year 2023, rejecting the lower assessment by the Franklin County Auditor. The dispute centered on the taxpayer seeking a higher value based on a recent sale, while the county maintained a lower valuation. The Board also granted sanctions against the property owner for failing to comply with discovery rules.

Why it matters

This case highlights the ongoing tensions between property owners, local governments, and school districts over property tax assessments, which can have significant financial implications for public services and budgets.

The details

The Board of Tax Appeals ruled that the taxpayer's apartment property should be valued at a higher amount than the Franklin County Auditor's assessment. The taxpayer had argued for a higher valuation based on a recent sale of the property through an entity transfer, but the county maintained a lower assessment. The Board also granted a motion for sanctions against the property owner due to their failure to comply with discovery rules during the appeals process, which allowed the Board to make a negative inference about the evidence that would have been provided.

  • The dispute was over the valuation of the property for tax year 2023.
  • The Board of Tax Appeals issued its ruling on February 25, 2026.

The players

Ohio Board of Tax Appeals

The state-level administrative agency that hears appeals of property tax assessments.

Franklin County Auditor

The county-level official responsible for assessing property values for tax purposes.

Columbus City Schools Board of Education

The local school district that filed a motion for sanctions against the property owner.

Got photos? Submit your photos here. ›

What’s next

The property owner may appeal the Board of Tax Appeals' decision to a higher court.

The takeaway

This ruling underscores the importance of property owners complying with discovery rules during tax assessment appeals, as failure to do so can result in unfavorable outcomes that benefit local governments and school districts.