How to Complete Your Application
The following information may be helpful to you as you complete your application for Real Property Tax Exemption and Remission (Form DTE 23):
Please note that an exemption is not given for the year of purchase and an application should not be filed until the year after the property is acquired. All taxes, assessments, penalties, and interest levied against the property, prior to and including the purchase year, must be paid in full prior to the auditor’s office forwarding the application to the Ohio Department of Tax Equalization (DTE).
One original and two copies of the application must be given to the auditor’s office. Parcels within the same taxing district may be included on one application.
The auditor’s office will provide the property record card, a map of the parcel, and will work with the treasurer’s office in the completion of page three and four of the application. The application will then be forwarded to DTE. DTE will grant or deny the application and this decision could take several months. You will be notified of their decision at the address that you listed on the application.
While the application is pending, you will continue to receive tax bills for the parcels included on the application. If you do not pay the tax bills while the exemption is pending, penalties and interest will accrue on the parcel. If the decision is to deny the application, either in full or in part, you will be liable for the taxes and interest on the parcel, or the portion denied. DTE will only remit penalties. If the decision is to grant a full or partial exemption, then the taxes, penalties, and interest will be removed from the parcel or portion exempted. If you paid your tax bills and the exemption is granted, you will be reimbursed or receive a credit at a later time. Recoupment and special assessments are not considered property tax and are not subject to exemption. This information is provided for convenience purposes only. The Franklin County Auditor’s Office is not permitted to provide legal advice. Should you have any legal questions, please consult an attorney.