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 the property on January 1 of each year is used to determine the property's value and exemptions for the entire year. Changes to either status made after January 1 are accounted for the following year.
Non-compliance for owner occupancy occurs when a person who has filed for, or is currently receiving, an owner-occupied credit is determined not to be a permanent resident of Ohio, or who is not in good faith residing in the property on which they 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 a rental registration or rental exception has not been filed with that Auditor's office.
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If you:
- Are a homeowner who no longer qualifies for the owner-occupied credit,
- Know of, or suspect, an occurrence of an owner-occupied credit being claimed on a property that the owner is not entitled to,
- Know of, or suspect, a property 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. Alternatively, you may contact the Franklin County Auditor's Office at 614 525-3240 or email us at owneroccupancy@franklincountyohio.gov.
Property owners requesting exemption removal for their own property should note:
- All residential rental properties must be registered with the Franklin County Auditor's office providing a contact within the state of Ohio including phone number and address.
- If this property is neither your primary residence nor a rental property, you must complete the rental exception form.
Link to Rental Registration form: https://audr-forms.franklincountyohio.gov/222785749560165
Link to Rental Exception form: https://audr-forms.franklincountyohio.gov/222785461991164