The following information may be helpful to you as you complete your application for Real Property Tax Exemption and Remission (Form DTE 23):
- You may apply for an exemption beginning January 1 of the year following your purchase of the property. The Filing deadline is December 31 for the year the tax exemption is sought.
- All real estate taxes, penalties, and interest levied against the property should be paid through the year of purchase prior to the Auditor's office forwarding the application to the Ohio Division of Tax Equalization (DTE). All special assessments must be paid in full.
- If you choose to apply through mail-in, you should prepare one original and one copy of the application to submit to the Auditor's office. If you choose to apply online, please save one copy of the application. Parcels within the same taxing district may be included on one application.
- The Auditor's Office will provide the property record card, a map of the parcel, and a complete page three of the application. The Auditor's Office will then work with the Treasurer's office to obtain a Treasurer's certificate.
- Once a certificate is obtained, the application will then be forwarded to DTE, which will grant or deny the application. You will be notified of their decision at the address you listed on the application. Please note, DTE's Final Determination may take up to 2 years per their process.
- While the application is pending, you will continue to receive tax bills for the parcels included on the application. Please continue to pay the taxes. If you don't, penalties and interest will accrue on the parcel.
- If the state's decision is to grant a full or partial exemption, then the taxes, penalties, and interest will be removed from the parcel or portion exempted. If you paid your tax bills and the exemption is granted, you will be reimbursed or receive a credit. Please note: Recoupment and Special Assessments are not considered property tax and are not subject to exemption.
- If the decision is to deny the application, either in full or in part, you will be liable for the taxes and interest on the parcel, or the portion denied.
For more information, please contact the Auditor's Office Tax Incentive Division at 614-525-6264. Please note, should you have any legal questions, you should consult an attorney.
Franklin County Auditor