Name
Name (if dierent from applicant)
Address
City State ZIP Telephone number
Email Address
Tax Incentive Program – Application for
Real Property Tax Exemption and Remission
County name
Oce Use Only
County application number
DTE application number
Date received by DTEDate received by county auditor
General Instructions
Submit two copies of this application to the auditor’s oce in the county where the property is located (make a copy for your
records). The nal deadline for ling 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 nding (page 3) and the treasurer’s certicate (page 4) of this application must be completed. Ask
your county auditor for the procedure to follow to obtain the treasurer’s certicate. When presented with this application, the
county treasurer should promptly complete the certicate and return the application to you so it may be led with the county
auditor. The county treasurer should make certain that the treasurer’s certicate is complete and accurately reects the pay-
ment 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.
Special Instructions for Tax Increment Financing Exemptions
If the applicant requests an exemption under Ohio Revised Code (R.C.) 725.02, 1728.10, 5709.40, 5709.41, 5709.73 or
5709.78, the application can be signed by the property owner, the property owner’s representative, the political subdivi-
sion without the property owner’s consent, or the political subdivision with the property owner’s consent acting under
a power of attorney (attach DTE form 24P). If the application is signed by the political subdivision without the property
owner’s consent, such exemption shall be subordinate to an exemption granted under any other section of the Revised
Code and service payments shall not be required for the portion of the property exempt under that other section. If the
exemption requested involves service payments in lieu of taxes and the application is signed by the property owner, the
property owner’s representative, or the political subdivision with the property owner’s consent acting under a power of
attorney, those payments will remain in eect for the term of the exemption even if the property is used later for another
exempt purpose, unless the political subdivision consents in writing to the subsequent exemption. These service pay-
ments are also binding on future owners if the political subdivision or the property owner les a notice with the county
recorder after the tax commissioner approves the application, unless the political subdivision consents in writing to the
subsequent exemption. Failure to le such notice relieves only future owners from the obligation to make service pay-
ments if the property becomes exempt under any other provision of the Revised Code. Consent by a property owner
led with the tax commissioner after the commissioner has approved an application for exemption originally led by
the political subdivision without the property owner’s consent will trigger the same procedures mentioned above for an
application led by or with the property owner’s consent.
Please Type or Print Clearly
Applicant name
Notices concerning
t h i s a p p l i c a t i o n
should be sent to
If the county auditor is in possession of an email address for you, the auditor may choose to send you important notices
about your application by email and regular mail instead of by certied mail.
DTE 24
Rev. 01/19
Page 1
Reset Form
1. Parcel number(s).(If more than
four, continue on an attached
sheet.) All parcels must be in
the same school district.
2. School district where located
3. Street address or location of property
4. a) Title to this property is in the name of
b) Address of owner
5. Date title was acquired
6. If title holder is dierent from applicant, please explain
7. Under what section(s) of the Ohio Revised Code is exemption sought?
§725.02 §1728.10 §5709.40(B) §5709.40(C) §5709.41
 §5709.62 §5709.63 §5709.71 §5709.73(B) §5709.73(C)
 §5709.78(A) §5709.78(B) §5709.88
 Other incentive program, specify R.C. section
8. Explain terms and details of incentive (real property included, percentage exempted, number of years, etc.).
9. a) Attach a copy of the resolution or ordinance of the subdivision granting the incentive and/or the applicant’s incentive
agreement with the subdivision.
b) Attach a copy of school district approval (if required).
10. If this application requests exemption under a tax increment nancing provision (see special instructions), please indicate
whether the application is being led
by the property owner by the political subdivision without owner consent
 by the political subdivision with owner consent (attach copies of DTE form 24P)
a)
b)
c)
d)
Application is hereby made to have the aforementioned property placed on the tax-exempt list pursuant to the
authorizing agreement, ordinance or resolution, and the limitations in the Ohio Revised Code. 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 code
Telephone number Date
DTE 24
Rev. 01/19
Page 2
County Auditors Finding
This application covers property that is (check all that apply):
Currently exempt* New construction on previously exempted parcel Currently on CAUV
Previously exempt Previously on CAUV
Auditors recommendation Grant Partial grant Deny None
Comments:
County auditor (signature) Date
Taxable value in year of application (tax year)
Taxable value in prior year (tax year)
BuildingLand Total
Forward one copy of the completed application to the Ohio Department of Taxation, Tax Equalization Division, P.O. Box 530,
Columbus, OH 43216-0530.
*If the property or any portion of the property is currently exempt, please indicate below the type of exemption, the portion
of property exempted and the tax years to which the current exemption applies.
DTE 24
Rev. 01/19
Page 3
DTE 24
Rev. 01/19
Page 4
If the Treasurer’s Certicate is not properly lled 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 rst paragraph of this certicate must always be complete.)
I hereby certify that all taxes, penalties and interest levied and assessed against the above described property have
been paid in full up to and including the tax year . The most recent year for which taxes have been charged
is tax year .
I further certify that the only unpaid taxes, penalties and interest that have been charged against this property are
as follows:
If additional years are unpaid, please list on an attached sheet.
Have tax certicates 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 certicate 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
Treasurers Certicate
Tax YearParcel Number
Taxes
(including penalties
and interest)