Complaint with respect to the denial of a homestead exemption
or owner-occupancy reduction application by the county auditor.
If this complaint contests the denial of the homestead exemption for real property or the owner-occupancy
reduction for either real property or manufactured or mobile homes, it must be fi led with the county auditor as
secretary to the Board of Revision not later than the date of closing of the collection of the fi rst half of real and
public utility property taxes (Ohio Revised Code 323.154). If this complaint contests the denial of the home-
stead exemption for a manufactured or mobile home, it must be fi led with the county auditor as secretary to
the Board of Revision not later than Jan. 31 of the year following the year in which the certifi cate of denial is
issued (R.C. 4503.067).
I hereby appeal to the Board of Revision from the attached fi nding of the county auditor with respect to my homestead
exemption or owner-occupancy reduction application number . I received the fi nding on
and believe that the denial is incorrect for the following reason(s). The complainant may attach a separate sheet for this
purpose.
I request that the Board of Revision notify me of the time and place of the hearing on this complaint and that the decision
made by of the Board of Revision be mailed to me as provided in R.C. 5715.20.
Name of complainant (please print)
Signature of complainant
Complainant’s address
Phone Date
DTE 106B
Rev. 1/14
Homestead Exemption and Owner-Occupancy Reduction Complaint
Date
Auditor’s Use Only
County
BOR case no.
Date Received
