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Owner-Occupied Reduction Removal/Report Non-Compliance - FAQ
Real Estate > Owner Occupied Credit > Request Owner Occupied Credit Removal / Report OOC / Rental Registration Non-Compliance > FAQ

What is non-compliance?

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. Ohio law requires that an owner, who no longer qualifies for the reduction in any year after requesting the same, shall notify the county auditor that they no longer qualify for the reduction.

How does non-compliance affect me?

Non-compliance is an issue that affects every taxpayer. The owner-occupied reductions were created as a benefit for homeowners who live in Ohio and make it their permanent and legal residence. When someone is receiving an exemption to which he or she is not entitled, other property owners must make up the difference in lost tax revenue by paying higher taxes.

What is domicile?

The domicile is an individual's legal home, or permanent residence. An individual can have several residences, but only one domicile. The domicile generally controls, for example, a state's income taxing jurisdiction and determines where an individual may exercise the privilege of voting and other legal rights and privileges.

My spouse owns another property. Does it qualify for the owner-occupied reduction?

A married couple is presumed to have only one domicile. Therefore, a homeowner and spouse are entitled to owner-occupied reductions on only one home in Ohio unless they can establish that they are domiciled separately. The county auditor must weigh the totality of the evidence provided. Examples of domicile include:

  • A valid state of Ohio driver's license or identification card.
  • The address for voting purposes.
  • Where and how each spouse files their state income tax returns.

I requested the removal of the 2.5 percent owner-occupied reduction, but the website still shows YES under that column.

It may appear on our website that someone has an owner-occupied reduction when they in fact do not. This is because 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. This means if a property owner has an owner-occupied reduction and sells the property after January 1, his/her reduction will remain on the property for the entire calendar year, and will be removed as of January 1 of the next year. Although there will still be a reduction reflected on the property after the sale, it is NOT the new owner's reduction. Check the date of sale to see if this is pertinent to the property. Also, multiple ownership of homestead property can lead to confusion about owner occupied reduction eligibility. One owner may qualify for a reduction while the others do not. Please contact our office for multiple ownership details.

How can I help prevent non-compliance?

If you know, or suspect, that a property is improperly receiving an owner-occupied reduction, please let us know about it. You may make a report to our office by completing the form provided or you can contact the Franklin County Auditor's Office at 614-525-3240 or you can email us at [email protected].