Residency-based reductions were created as a benefit for homeowners who live in Ohio and make it their permanent residence. To qualify for these reductions - both the owner-occupied credit and the homestead exemption for seniors or the disabled - a homeowner must own and occupy the home as their primary domicile as of January 1 of the tax year.
Please note: the status of a property on January 1 of each year is used to determine the property's value and exemption for the entire year. Changes to either status made after January 1 are accounted for the following year.
Non-compliance occurs when a person who has filed for or is currently receiving an owner-occupied credit is determined, to not be a permanent resident of Ohio, or who is not in good faith residing on the property on which he or she filed.
Non-compliance for rental registration occurs when the property is being rented or used for a purpose that qualifies as a rental exception, but has not filed a rental registration or rental exception with the Auditor's office.
If you are a homeowner who no longer qualifies for the owner-occupied credit, or if you know of, or suspect, an occurrence of an owner-occupied credit being claimed on a property that the owner is not entitled to, or a property that is being used as a rental but is not registered as such, we urge you to make a report to our office by completing the form provided. Alternately, you may contact the Franklin County Auditor's Office at 614-525-3240 or e-mail us at [email protected].
Property owners requesting exemption removal for their own property should note: