DTE 100EX

DTE 100EX - Statement of Reason for Exemption From Real Property Conveyance Fee

Ohio Revised Code section 319.202 and 319.54(G)(3)
WARNING: All questions must be completed to the best of your knowledge to comply with Ohio Revised Code (R.C.) section 319.202. Persons willfully failing to comply or falsifying information are guilty of a misdemeanor of the first degree (R.C. section 319.99(B)).

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Franklin County Auditor
Transfer & Conveyance department
373 S. High St., 19th Floor
Columbus, OH 43215.

If this real estate is transferred by one of the reasons in this form, it would be exempt from the conveyance fee. Only the $0.50 transfer tax per parcel is owed toward the property transfer.

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Franklin County Auditor
Transfer & Conveyance department
373 S. High St., 19th Floor
Columbus, OH 43215.

If this real estate is transferred by one of the reasons in this form, it would be exempt from the conveyance fee. Only the $0.50 transfer tax per parcel is owed toward the property transfer.
The Following Must Be Completed by Grantee or His/Her Representative
Line 1 List grantor's name as shown in the deed or other instrument conveying this real property.
Is the grantor individual(s) or business/public entity?

Individual(s)Business/Public Entity (e.g., a corporation, LLC, or full trust, etc.)
1(a). Grantor's Name

First NameMiddle NameLast NameSuffix
1(a). Additional Grantor's Name. If there are more than two grantor's names, please enter 'et al' in the Suffix field.

First NameMiddle NameLast NameSuffix
1(a). Grantor's Name
1(a). Additional Grantor's Name. If there are more than two grantor's names, add 'et al' to the end.
Grantors All
1(b). Grantor's Phone
Line 2 List grantee's name as shown in the deed or other instrument conveying this real property and the grantee's mailing address.
Is the grantee individual(s) or business/public entity?

Individual(s)Business/Public Entity (e.g., a corporation, LLC, or full trust, etc.)
2(a). Grantee's Name

First NameMiddle NameLast NameSuffix
2(a). Additional Grantee's Name. If there are more than two grantee's names, please enter 'et al' in the Suffix field.

First NameMiddle NameLast NameSuffix
2(a). Grantee's Name
2(a). Additional Grantee's Name. If there are more than two grantee's names, please enter 'et al' in the Suffix field.
Grantees All
2(b). Grantee's Phone
2(c). Grantee's Address

Street Address

Street Address Line 2

CityState

Zip Code
2(c). Grantee's Address Full
Line 3 List address of property conveyed by street number and name.
3. Address of property

Street Address

Street Address Line 2

CityState

Zip Code
3. Address of property full
Line 4 List complete name and address to which tax bills are to be sent. CAUTION: Each property owner is responsible for paying the property taxes on time even if no tax bill is received.
4. Tax Billing Address

Street Address

Street Address Line 2

CityState

Zip Code
4. Tax Billing Address Full
Line 5 Check one of the exemptions - (a)-(y) - as appropriate. Keep in mind that a county auditor may inspect any and all documents in connection with the submission of a conveyance to determine whether the transfer is entitled to exemption. The auditor may exercise that discretionary power by requiring additional information in the form of affidavits, deeds, trust documents, purchase agreements, closing statements, court orders, resolutions from corporate boards of directors, articles of incorporation, Internal Revenue Service exemption certificates, or in any other form deemed necessary by the auditor that sufficiently substantiates the claim for exemption.
5. No conveyance fees shall be charged because the real property is transferred:

a) to or from the United States, this state or any instrumentality, agency or political subdivision of the United States or this state.b) solely in order to provide or release security for a debt or obligation.c) to confirm or correct a deed previously executed and recorded.d) to evidence a gift, in any form, between husband and wife, or parent and child, or the spouse of either.e) on sale for delinquent taxes or assessments.f) pursuant to court order, to the extent that such transfer is not the result of a sale effected or completed pursuant to such order.g) pursuant to a reorganization of corporations or unincorporated associations or pursuant to the dissolution of a corporation, to the extent thatthe corporation conveys the property to a stockholder as a distribution in kind of the corporation’s assets in exchange for the stockholder’sshares in the dissolved corporation.h) by a subsidiary corporation to its parent corporation for no consideration, nominal consideration or in sole consideration of the cancellationor surrender of the subsidiary’s stock.i) by lease, whether or not it extends to mineral or mineral rights, unless the lease is for a term of years renewable forever.j) when the value of the real property or interest in real property conveyed does not exceed $100.k) of an occupied residential property being transferred to the builder of a new residence when the former residence is traded as part of theconsideration for the new residence.l) to a grantee other than a dealer in real property, solely for the purpose of and as a step in, its prompt sale to others.m) to or from a person when no money or other valuable and tangible consideration readily convertible into money is paid or to be paid for thereal estate and the transaction is not a gift.n) to an heir or devisee, between spouses or to a surviving spouse, from a person to himself and others, to a surviving tenant, or on the deathof a registered owner.o) to a trustee acting on behalf of minor children of the deceased.p) of an easement or right-of-way when the value of the interest conveyed does not exceed $1,000.q) of property sold to a surviving spouse pursuant to Ohio Revised Code section (R.C.) 2106.16.r) to or from an organization exempt from federal income under Internal Revenue Code section 501(c)(3), provided such transfer is withoutconsideration and is in furtherance of the charitable or public purpose of such organization.s) among the heirs at law or devisees, including a surviving spouse of a common decedent, when no consideration in money is paid or to bepaid for the real property.t) to a trustee of a trust, when the grantor of the trust has reserved an unlimited power to revoke the trust.u) to the grantor of a trust by a trustee of the trust, when the transfer is made to the grantor pursuant to the exercise of the grantor’s power torevoke the trust or to withdraw trust assets.v) to the beneficiaries of a trust if the fee was paid on the transfer from the grantor of the trust to the trustee or pursuant to trust provisions thatbecame irrevocable at the death of the grantor.w) to a corporation for incorporation into a sports facility constructed pursuant to R.C. section 307.696[307.69.6].x) between persons pursuant to R.C. section 5302.18.y) from a county land reutilization corporation organized under R.C. section 1724 to a third party.
Line 6 If the grantor has indicated that the property to be conveyed will receive the senior citizen, disabled person or surviving spouse homestead exemption for the preceding or current tax year under R.C. section 323.152(A), grantor must complete DTE 101 or submit a statement that complies with the provisions of R.C. section 319.202(A)(2), and the grantee must submit such form to the county auditor along with this statement.
6. Has the grantor indicated that this property is entitled to receive the senior citizen, disabled person or surviving spouse homestead exemption for the preceding or current year?

YesNo
Warning

You are required to use form DTE 101. When submitting this application, please include the completed DTE 101 form.
Form DTE 101 - Statement of Conveyance of Homestead Property can be accessed at https://form.jotform.com/222547021898057.
Line 7 If the grantor has indicated that the property to be conveyed was qualified for current agricultural use valuation for the preceding or current tax year under R.C. section 5713.30, the grantor must complete DTE 102 or a statement that complies with R.C. section 319.202(B)(2), and the grantee must submit such form to the county auditor along with this statement.
7. Has the grantor indicated that this property is qualified for current agricultural use valuation for the preceding or current tax year?

YesNo
Warning

You are required to use form DTE 102. When submitting this application, please include the completed DTE 102 form.
Form DTE 102 - Statement of Conveyance of Current Agricultural Use Valuation Program can be accessed at https://form.jotform.com/222723573072150.
Line 8 Complete line 8 (application for owner occupancy – 22% reduction on qualified levies) only if the parcel is used for residential purposes. To receive the owner occupancy tax reduction for next year, you must own and occupy your home as your principal place of residence (domicile) on Jan. 1 of that year. A homeowner and spouse may receive this reduction on only one home in Ohio. Failure to complete this application prohibits the owner from receiving this reduction until another proper and timely application is filed.
8. Application for owner-occupancy (2.5% on qualified levies) reduction. (Notice: Failure to complete this application prohibits the owner from receiving thisreduction until another proper and timely application is filed.) Will this property be grantee’s principal residence by Jan. 1 of next year?

YesNo
Is the property a multi-unit dwelling?

YesNo
Email (for confirmation)
example@example.com
Signature of grantee or representative

Clear
Date

MonthDayYear
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DTE 100EX - Statement of Reason for Exemption From Real Property Conveyance Fee

The Following Must Be Completed by Grantee or His/Her Representative

Warning

Warning