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Owner Occupancy Tax Reduction

To receive the owner occupancy tax reduction you must own and occupy your home as your principal place of residence (domicile) on January 1 of the year you file for the reduction. A homeowner and spouse are entitled to this homestead tax reduction on only one home in Ohio.

Current Application

If you are applying for the owner occupancy tax reduction for the first time this year, check the box for application for this year.

Late Application

If you believe that you also qualified for the owner occupancy tax reduction for last year but did not file an application last year, you may file a late application with the application for this year. When you file a late application, check the box for application for last year. File both applications with the Auditor at the same time.

Instructions

The line after Auditor's No. is for the Auditor only, do not write on it. The lines following Parcel No. and Tax District are for the parcel number of your home and for the taxing district in which it is located. Both of these can be found on your tax bill. If you cannot locate them, contact your County Auditor. In the line following Names of Owners of the Home list the names of all the owners. If all the names are not on your tax bill, list the names as they appear on the deed to your home.

The reduction applies to one acre of home site, and the home itself. Additional acreage does not apply. The owner occupancy tax reduction does not apply to the following homes:

  1. Rental homes or apartments.
  2. Homes occupied by someone other than the owner.
  3. Homes occupied by corporations (profit or non-profit), partnership, associations or groups.
  4. A unit within a building where the building is used primarily for retail, commercial, or other non-residential purposes.

Please check your tax bill to see if you are already receiving the reduction. If you are not receiving this reduction, or if you have any questions, please contact our office at (419) 784-3111, or 1-800-675-3953.