Name
Name (if dierent from applicant)
Address
City State ZIP Telephone number
Email Address
Tax Incentive Program – Application for
Real Property Tax Exemption and Remission
County name
Oce 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 oce 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 certicate (page 4) of this application must be completed. Ask
your county auditor for the procedure to follow to obtain the treasurer’s certicate. When presented with this application, the
county treasurer should promptly complete the certicate 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 certicate is complete and accurately reects 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 eect 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 certied mail.
DTE 24
Rev. 01/19
Page 1