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Looking for property tax assistance? We have a list of resources that might be able to provide help. Click here to view Property Tax Help Programs. 

NOTICE: Thank you for visiting the Franklin County Auditor website. The office will be closed on Wednesday, June 19th, 2024 in observance of Juneteenth. 
 

Owner Occupied Credit

 

Owner-Occupancy Credit

Residency-based reductions were created as a benefit for the homeowners who live in Ohio and make it their permanent residence.  To qualify, a homeowner must own and occupy the homestead as their primary domicile as of January 1 of the tax year for which they apply.  A homeowner and their spouse are entitled to claim a reduction on one property only.  Your principal place of residence determines, among other things, where you are registered to vote and where you declare residency for income tax purposes.

The owner-occupancy credit (formerly known as the 2.5% supplemental rollback) is a tax reduction program for owner-occupied residential property in Ohio that applies only to tax levies passed during or prior to the November 2013 general election.  The reduction is applied against real property taxes and manufactured home taxes on any manufactured or mobile home on which a manufactured home tax is assessed.  A "homestead" is a dwelling or a manufactured or mobile home taxed as real property that is owned and occupied as a home.  
 

                                      Real property application              MANUFACTURED HOME Application   
 

PLEASE NOTE: Homeowners who do not qualify for the residency based reductions must complete either a residential rental registration form or a rental registration exception form. Click below for more information concerning these forms.

Should you have further questions and/or concerns, please do not hesitate to contact our office at 614-525-HOME (4663) or contact Michael.
  

                            Rental Registration Application              Rental Exception Application