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The owner-occupied reductions were created as a benefit for homeowners who live in Ohio and make it their permanent residence. To qualify for owner-occupied reductions - both the 2.5 percent reduction and the homestead exemption for seniors or the disabled - a homeowner must own and occupy the homestead as their primary domicile as of January 1 of the tax year. A homeowner and his/her spouse are entitled to claim a reduction on one property only.
Please note: the status of a property on January 1 of each year is used to determine the property's value and exemptions for the entire year. Changes to either status made after January 1 are accounted for the following year.
Non-compliance occurs when a person who has filed for or is currently receiving an owner-occupied reduction is determined not to be a permanent resident of Ohio, or who is not in good faith residing on the property on which he or she filed.
If you are a homeowner who no longer qualifies for the owner-occupied reduction, or if you know of, or suspect, an occurrence of an owner-occupied reduction being claimed on a property that the owner is not entitled to, we urge you to make a report to our office by completing the form provided. Alternately, you may contact the Franklin County Auditor's office at 614-525-3240 or email us at Exemption@FranklinCountyOhio.gov.
Property owners requesting exemption removal for their own property should note:
All residential rental properties must be registered with the Franklin County Auditor's Office providing a contact person within the state of Ohio including phone number and address.
If this property is neither your primary residence nor a rental property, you must complete the Rental Registration Exception Form.