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 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).
Qualifi 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 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 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 fi rst time this year, check
the box for Application for This Year.
Late Application: If you also qualifi ed for the owner-occu-
pancy homestead tax reduction for last year, but did not fi le
an application last year, you may fi 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.