The annual tax figure on a Westerville listing this fall comes from values that are about to be replaced. It also leaves out a school tax that, since January 1, 2026, comes out of paychecks instead of property bills. So the number buyers use to compare houses is out of date, and part of the cost is missing.

Both problems trace back to things Westerville voters and two county auditors did in the past 18 months. Once you see how they work, the listing tax line looks more like a starting point than a quote.

The Figure on the Listing Comes From Old Values

The Franklin County Auditor posted tentative 2026 values on June 9, 2026, as part of the triennial update Ohio requires between six-year reappraisals. In the Auditor's preliminary table of tentative value changes, residential values in the Westerville City School District rose an average of 12%. Countywide, residential values rose 10.1%. Here's how the district compares with its neighbors:

These are tentative averages, and they won't be final for weeks. The Auditor's office says informal reviews ended September 5, with documents due by September 12. Final values should appear on the Auditor's property search and in mailed notices by mid-December 2026.

Northern Westerville sits in Delaware County, which is on the same schedule. The Delaware County Auditor lists 2023 as its last countywide reappraisal and 2026 as its triennial update year, and expects final certified values in mid-to-late December 2026. We didn't find a published Delaware-side average for 2026, so we won't guess at one.

The new values show up in bills the following year. Ohio Auditor of State training material describes tax year 2026 as "collected in 2027." For a house under contract this fall, the order of events looks like this:

1. October–November 2026: The listing shows the annual tax figure based on values set before the 2026 update.
2. Mid-to-late December 2026: Both counties release final values.
3. Early 2027: The first-half bill reflecting 2026 values arrives. The Franklin County Treasurer currently lists February 28 as the first-half due date.
4. March 31, 2027: The deadline to file a complaint with the Franklin County Board of Revision about a final 2026 value. Owners who skipped the informal review can still file.

Why a 12% Value Increase Doesn't Mean a 12% Tax Increase

A buyer looking at that 12% might add 12% to the listing's tax figure and stop there. Ohio law is designed to prevent exactly that result. The Auditor's Misconceptions vs. Realities page explains that Ohio Revised Code section 319.301 blocks voted levies from collecting more revenue just because values went up. After an update, tax rates are adjusted so each voted levy brings in the same amount it did the year before.

Those adjustments are calculated separately for each property class. Under ORC 319.301, the Tax Commissioner sets reduction percentages for every tax in every taxing district, one for residential and agricultural property and another for commercial and industrial. That separation matters this year. Countywide, commercial values rose only 3.5% while residential rose 10.1%. Because each class gets its own adjustment, homeowners are mostly measured against other homeowners.

So the number that drives a Westerville bill is how one house's value moved compared with the other properties paying the same levies. The Auditor puts it this way:

In other words, a house that rose 12% in a district that averaged 12% sits near the middle. The voted portion of its bill should stay fairly steady. A house that rose 20% while its neighbors averaged 12% picks up a bigger share of the same total.

The exception is inside millage, the first 10 mills Ohio allows without a vote. That portion moves with value. State law is starting to limit it, too. According to the Ohio House summary of the signed reform bills, House Bill 335 caps growth in inside millage collections at the combined inflation of the previous three years. That cap applies in reappraisal or update years, and relief begins in January 2027. House Bill 186 adds an inflation-cap credit on school taxes tied to the 20-mill floor and expands the owner-occupancy tax credit starting January 2027. How much any one parcel benefits depends on its levy mix, which these summaries don't cover.

One possibility is off the table for now. Statehouse News Bureau reported in June 2026 that the amendment to abolish Ohio property taxes won't be on the November 2026 ballot. Organizers are looking at a possible November 2027 effort.

Part of the School Tax Now Comes Out of Paychecks

All of the above applies across Franklin County. What sets Westerville apart is what its voters did with school funding.

In November 2024, the Westerville City School District asked for a 4.9-mill operating levy combined with a 1.66-mill bond. The district's mailer estimated the cost at $172 a year per $100,000 of appraised value. Voters rejected it, as WOSU reported a year later.

In November 2025, the district put a 0.75% earned income tax on the ballot. WOSU reported it passed by about two to one in Franklin County and with about 57% in Delaware County. The district said it would raise $24.3 million a year. According to the district's ballot issue page, the tax is continuing and took effect January 1, 2026. It applies only to wages and net self-employment income, and it is "not a property tax."

The rest of the district's description explains why the listing tax figure falls short:

• Every resident within district boundaries who has earned income pays it, renters included.
• People who work inside the district but live elsewhere don't pay it.
• WOSU reported that it doesn't apply to retirement income or Social Security.
• Taxpayers with earned income who were 65 or older during the tax year can claim a $50 credit on the Ohio school district income tax return.

The district's own estimates put the tax at $442.50 a year on $59,000 of earned income, $562.50 on $75,000, and $750 on $100,000.

Same House, Two Different Tax Costs

Now picture two households buying the same Westerville house at the same price, with the same county tax bill.

The first is a two-income household earning $200,000 combined in wages. At the 0.75% rate, their school district income tax comes to $1,500 a year. That amount appears nowhere on the listing. It shows up on an Ohio return.

The second is a retired couple living on Social Security and pension income. Neither counts as earned income under the district's tax, so their school income tax on that money is zero.

Both households get the same property bill, built on the same 2026 values. Their total tax cost for living in that house differs by the full amount of the income tax. Comparing it with the property levy voters turned down helps show the scale. The 2024 request would have cost $172 per $100,000 of value, the same for every owner of a similarly valued house regardless of who lived there. The tax that passed puts the cost on earnings, so the same house costs different households different amounts.

For buyers comparing Westerville with Gahanna, Upper Arlington or Olentangy-area homes, the property tax figure only covers part of the comparison. Household income is the other part.

The School District Line Isn't the City Line

One more detail changes which rules reach a given address. The Westerville City School District includes all or part of Blendon Township, the City of Columbus, the City of Westerville, Genoa Township, Plain Township, Sharon Township and the Village of Minerva Park. The earned income tax follows that school district boundary. A Columbus mailing address can fall inside it, and the 12% preliminary average describes the Franklin County part of the school district, not the city.

The ballot works the same way. Franklin County's certified list of questions and issues for November 3, 2026 doesn't include an issue for Westerville City Schools, the City of Westerville or the Westerville Public Library. It does include a Delaware Area Career Center renewal at a reduced rate of 0.75 mill, estimated at $18 per $100,000 of market value. It also lists a Sharon Township road levy of 2.46 mills, estimated at $86 per $100,000, and a Mifflin Township police levy of 6.96 mills, estimated at $244 per $100,000. Each applies only within its own district. The Westerville News listed those same township levies in its October 11 roundup. Whether a particular parcel falls inside one of them takes a parcel-level lookup. We haven't verified the Delaware County side of the ballot.

Frequently Asked Questions

Will my Westerville property tax rise by the same percentage as my value? Not automatically. Voted levies reset to collect the same revenue, so what matters is how your value changed compared with others under the same levies. Inside millage is the part that moves with value.

When will bills reflect the 2026 values? Tax year 2026 is collected in 2027.

Is the informal review still open? No. It ended in September. Franklin County's Board of Revision accepts complaints about final 2026 values through March 31, 2027.

Does the school income tax apply to renters? Yes. Renters with earned income pay it just as working homeowners do.

If you're weighing a Westerville home this fall, Michelle Balzer can go through a specific listing with you: its current tax figure, where the parcel falls on the school district and township maps, and what the December values could change. Schedule a personal market consultation, and bring your questions about the numbers to your tax professional.

This article is general information, not legal, tax or financial advice. Consult a qualified professional about your situation.