DTE 23B

Complaint Against the Continued Exemption of Real Property from Taxation

Franklin County, Ohio
General Instructions

If you choose to submit via mail, submit three copies of this application to the auditor’s office in the county where the property is located. (Make a copy for your records.) The final deadline for filing with the county auditor is Dec. 31 of the year for which exemption is challenged. If you need assistance in completing this form, contact your county auditor.

This complaint may be filed by any person, board, or officer authorized by Ohio Revised Code (R.C) 5715.19 to file with a county board of revision against any real property granted tax exemption by tax commissioner under R.C. 5715.27. Eligible complainants are the following: any person owning taxable real property in the county or in a taxing district with territory in the county, the board of county commissioners, the prosecuting attorney or treasurer of the county, the board of township trustees of any township with territory in the county, the board of education of any school district with any territory in the county, or the mayor or legislative authority of any municipal corporation with any territory in the county.

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. Obtain a copy of the property record card from the county auditor and enclose it with this complaint.

Your Franklin County Auditor's office will complete the County Auditor Findings for you.

Complaint Against the Continued Exemption of Real Property from Taxation
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Franklin County Auditor
373 S. High St., 20th Floor
Columbus, OH 43215

Email: AUDR_TaxIncentives@franklincountyohio.gov

Please forward two copies of the completed application to the Ohio Department of Taxation, Equalization Division, P.O. Box 530, Columbus OH 43216-0530.

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A complaint is hereby made to have the following property removed from the tax-exempt list and placed on the taxable list for the year in which the complaint is filed.
Is complainant an individual or an organization?

An IndividualAn Organization (Agency/Entity)
Email (for confirmation)
example@example.com
Complainant Name
Please capitalize the first letter of every word.
Complainant Name

First NameMiddle NameLast NameSuffix
Noticing concerning this application should be sent to
Name (if different from complainant)

First NameMiddle NameLast NameSuffix
Telephone Number
Please enter a valid phone number.
County Name
Address

Street Address

Street Address Line 2

CityState

Zip Code
1. Parcel Number
Additional Parcel Number
Additional Parcel Number
Additional Parcel Number
If more than four, please attach a document listing all parcels

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2. School district where located
3. Total size of parcel(s)

Less than one acreOne acre or more
Number of acres
4. Street address or location of property
5. (a) Title to this property is in the name of
5. (b) Address of owner

Street Address

Street Address Line 2

CityState

Zip Code
6. If known, title holder is (check one)

A nonprofit corporationAn unincorporated association/organizationAn individualOther
7. State your reasons why you believe this property no longer qualifies for exemption. Be specific about what is being done on the property and who uses it, or that the property is not currently being used at all. For example, state whether the property is leased or rented to anyone, used for the operation of any business, used for agricultural purposes, used to produce any income other than donations, or has anyone living or residing on any part of this property. Attach any available documentation that supports your complaint.

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The Ohio Department of Taxation may set a hearing on this application. If there is a hearing, the applicant must present a witness who can accurately describe the use of the property in question. A notice of at least 10 days will be given to the complainant concerning the time and place of any hearing.

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.
Complainant or representative signature

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Date

MonthDayYear
Name and title
Telephone number
Address

Street Address

Street Address Line 2

CityState

Zip Code
Additional attachments (if available)

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Complaint Against the Continued Exemption of Real Property from Taxation

Complaint Against the Continued Exemption of Real Property from Taxation