LUCAS
Date received by county auditor
Date received by DTE
Office Use Only
County application number
DTE application number
General Instructions
Submit
original plus two copies of thi
s application to the auditor's office in the county where the property is
located. (Make a copy for your records.) Applications should not be filed until the year following acquisition of the
property. The final deadline for filing with the county auditor is Dec. 31 of the year for which exemption is sought.
If you need assistance in completing this form, contact your county auditor.
Both the County Auditor's Finding (page 3) and the
Treasurer's Certificate (page
4) of this application must be
completed. Ask your county auditor for the procedure to follow to obtain the Treasurer's Certificate. When
presented with this application, the county treasurer should promptly complete the certificate and return the
application to you so it may be filed with the county auditor. The county treasurer should make certain the
treasurer’s certificate is complete and accurately reflects the payment status of taxes, special assessments
penalties, and interest, by tax year
. Obtain a
copy of the property record card from the county auditor and
enclose it with this application. It is the applicant's responsibility to make sure the information supplied by the
county auditor and county treasurer is complete and accurate.
Answer all questions on the form. If you need more room for any question, use additional sheets of paper to
explain details. Please indicate which question each additional sheet is answering. This application must be
signed by the property owner or the property owner’s representative.
Please Type or Print Clearly
Application is hereby made to have the following property removed from the tax list and duplicate and placed on the tax
exempt list for the current tax year, and to have the taxes and penalties thereon remitted for these preceding tax years:
Applicant Name:
Name
Notices concerning
this application
should be sent to:
Name (if different from applicant)
Address
State
ZIP
Telephone number
1.
Parcel number(s)
(if more than four,
continue on an attached
sheet).
All parcels
must be in the same
school district.
a)
b)
c)
d)
2.
School district where located
3.
Total size of parcel(s)

Less than ONE acre
One acre or MORE
Number of acres
4.
Street address or
location of property
Application for Real Property Tax
Exemption and Remission
DTE 23
Rev. 4/05
County Name
5.
a)
Title to this property is in the name of
b)
Address of owner
6.
If title holder is different from
the applicant, please explain
7.
Title holder is:
A nonprofit corporation
An unincorporated association/organization
(check one)
An individual
Other
8.
Exact date title was acquired
9.
Title was acquired from
Please attach copy of the deed.
10.
Does the applicant have a lease or land contract for this property?
Yes
No
If yes, please attach a copy.
11.
Amount paid by title holder for the property
12.
Exact date the exempt use began
13.
Under what section(s) of the Ohio Revised Code (R.C.) is exemption sought?
R.C.
R.C.
R.C.
14.
How is this property being used? Do not give conclusions such as charitable purpose, public worship, or public
purpose. Be specific about what is being done on the property and who uses it. If the property is not currently being
used, but there is an intent to use it later for an exempt purpose, describe the intended use and the date set for the
intended use.
15.
During the years in question, was any part of this property (check one):
a)
Leased or rented to anyone else?
Yes
No
If yes, please attach copy of lease agreement.
b)
Used for the operation of any business?
Yes
No
c)
Used for agricultural purposes?
Yes
No
d)
Used to produce any income other than donations?
Yes
Note: If the answer to any part of question 15 is “yes,” enclose all details on a separate sheet of paper. If
money is received, submit profit and loss statements, income and expense data, balance sheets, or any other
financial statements.
16.
Is anyone living or residing on any part of this property?
If yes, answer the following:
a)
The person’s name and position
b)
The resident’s duties (if any) in
connection with this property
c)
The rent paid or other
financial arrangements
17.
Is anyone using this property other than the applicant?
If yes, please enclose a complete, detailed explanation.
18.
Does the applicant own property in this county which is already exempt from taxation?
19.
Property used for charitable purposes.
Please provide articles of incorporation, constitution or by-laws, IRS determination letter and any other similar
relevant information.
20.
Property used for senior citizens’ residences.
If the purpose of the property is to provide a place of residence for senior citizens, submit all information required
by R.C. section 5701.13.
DTE 23
Rev. 4/05
Page 2
No
No
Yes
Yes
Yes
No
No
The Ohio Department of Taxation may set a hearing on this application. If there is a hearing, the
applicant must present a witness who can accurately describe the use of the property in question. A
notice of at least 10 days will be given to the applicant concerning the time and place of any hearing.
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.
Applicant or representative:
Signature
Print name and title
Address
City
State
ZIP
Telephone number
Date
County Auditor’s Finding
Land
Building
Total
Taxable Value in Year of Application
(Tax Year)
Taxable Value in Prior Year
(Tax Year)
This application covers property that is (check all that apply):
Currently exempt*
New construction on previously
Currently on CAUV
Previously exempt
exempted parcel
Previously on CAUV
Auditor’s Recommendation:
Grant
Partial Grant
Deny
None
Comments:
County auditor (signature) Date
Forward two copies of the completed application to the Ohio Department of Taxation, Equalization Division, P.O. Box 530,
Columbus, OH 43216-0530.
*If the property or any portion of the property is currently exempt, please indicate the type of exemption, the portion of
property exempted, and the tax years to which the current exemption applies.
DTE 23
Rev. 4/05
Page 3
Treasurer’s Certificate
If the Treasurer’s Certificate is not properly filled out and signed, the tax commissioner will have
no jurisdiction
to act on the application, and it will be subject to dismissal.
(Notice to treasurer: The first paragraph of this certificate must always be complete.)
I hereby certify that all taxes, special assessments, penalties and interest levied and assessed against the
above described property have been paid in full to and including the tax year
. The most recent year
for which taxes and special assessments have been charged is tax year
.
I further certify that the only unpaid taxes, special assessments, penalties and interest which have been
charged against this property are as follows:
Parcel Number
Tax Year
Taxes
(including penalties
and interest)
Special Assessments
(including penalties
and interest)
If additional years are unpaid, please list on an attached sheet.
Have tax certificates been sold under R.C. 5721.32 or 5721.33
for any of the property subject to this application?
Yes
No
Are any unpaid taxes listed on this certificate subject to
a valid delinquent tax contract under R.C. 323.31(A)?
Yes
No
If yes, list tax years
Comments:
County treasurer (signature) Date
DTE 23
Rev. 4/05
Page 4