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 you must have owned the property for a year before you can apply for an exemption. All taxes, assessments, penalties, and interest levied against the property should be paid in full prior to the auditor’s office forwarding the application to the Ohio Department of Tax Equalization (DTE).
Please prepare one original and one copy of the application to submit 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 to complete pages three and four of the application. It will then be forwarded to DTE. The department will grant or deny the application, and you will be notified of their decision at the address you listed on the application. Please note, the Department of Tax Equalization’s decision could take several months.
While the application is pending, you will continue to receive tax bills for the parcels included on the application. Please continue to pay the taxes. If you don’t, penalties and interest will accrue on the parcel.
If the state’s 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.
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.
For more information, please contact the Auditor’s office at 614-525-HOME. Please note, should you have any legal questions, you should consult an attorney.