Please read this before you complete thE application
General Instructions and Information
Owner-Occupancy Credit: The owner-occupancy credit is a 2 1/2% reduction in the taxes charged by qualifi ed levies. 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. See R.C. 323.151(A)(1).
Qualifications: To receive the owner-occupancy homestead tax reduction, you must own and occupy your home as your principal place of residence (domicile) on Jan. 1 of the year you fi le for the reduction. A homeowner and spouse are entitled to this homestead tax reduction on only one home in Ohio, unless they can establish that they are domiciled separately. A person only has one principal place of residence. Your principal place of residence determines, among other things, where you are registered to vote and where you declare residency for income tax purposes.
Current Application: If you are applying for the owneroccupancy tax reduction for the fi rst time this year, check the box for Application for This Year.
Late Application: If you also qualifi ed for the owner-occupancy homestead tax reduction for last year, but did not fi le an application last year, you may file a Late Application by checking the late application box on the front of this form.
Instructions: The line after
Auditor’s Number is for the auditor only; do not write on it. The lines following
Parcel Number and
Tax District are for the parcel number of your home and for the taxing district in which it is located. If these lines are not already completed, both of these can be found on your tax bill. If you cannot locate them, contact your county auditor. In the line following
Name of Owner(s) of the Home, list the names of all the owners. If all the names are not on your tax bill, list the names as they appear on the deed to your home.
ONCE COMPLETED, MAIL TO:
MICHAEL STINZIANO
FRANKLIN COUNTY AUDITOR
373 S. High St., 21st Floor
Columbus, Ohio 43215-6310
614-525-3240