DTE 105C
Rev. 9/16
Application for Owner-Occupancy Tax Reduction
File with the county auditor no later than Dec. 31.
Auditor’s no.
Application for this year 20 Late application for prior year
Name of owner(s) of home
Address of home
Date home acquired
Type of home: Single family dwelling Unit within a multi-unit dwelling Condominium
Is the land surrounding the home more than one acre? Yes No
Do you occupy all of the home as your principal place of residence? Yes No
If answer is no, give details
If the applicant or the applicant’s spouse owns a second or vacation home, please provide the address and county below.
Address City State ZIP code County
I declare under penalty of perjury that I have examined this application and, to the best of my knowledge and belief, it is
true, correct, and complete.
Signature of applicant
Applicant’s address
Phone number Date
For County Auditor’s Use Only Granted Denied
Tax Year Parcel number Total Acres Land Building(s) Total
$ $
Taxable value eligible for deductions $
Land Building Total
Name on tax duplicate Date led
Please read the back of this form before you complete it. See the instructions
for a Late Application on the back of this form.
County
Parcel number
Tax district
Reset Form
Please read this before you complete the front of this application.
General Instructions and Information
Owner-Occupancy Credit: The owner-occupancy credit is
a 2 1/2% reduction in the taxes charged by quali 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).
Quali cations: 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 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 resi-
dence. 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 owner-
occupancy tax reduction for the rst time this year, check
the box for Application for This Year.
Late Application: If you also quali ed for the owner-occu-
pancy homestead tax reduction for last year, but did not le
an application last year, you may le 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.