DTE 23

Application for Real Property Tax Exemption and Remission

Franklin County, Ohio
Dear Neighbor,

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.

Sincerely,

Michael Stinziano
Franklin County Auditor

General Instructions

If you choose to submit via mail, please submit two copies of this application to Franklin County Auditor's Office. (Make a copy for your records.) Applications should not be filed until the year following acquisition of the property. The final deadline for filing with the county auditor is Dec. 31 of the year for which exemption is sought. If you need assistance in completing this form, contact your county auditor.

Both the County Auditor’s Finding (page 3) and the Treasurer’s Certificate (page 4) of this application must be completed. Ask your county auditor for the procedure to follow to obtain the Treasurer’s Certificate. When presented with this application, the county treasurer should promptly complete the certificate and return the application to you so it may be filed with the county auditor. The county treasurer should make certain the treasurer’s certificate is complete and accurately reflects the payment status of taxes, special assessments penalties, and interest, by tax year. Obtain a copy of the property record card from the county auditor and enclose it with this application. It is the applicant’s responsibility to make sure the information supplied by the county auditor and county treasurer is complete and accurate.

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. This application must be signed by the property owner or the property owner’s representative.

Your Franklin County Auditor's office will complete the County Auditor Findings as well as obtain the Treasurer's Certificate for you.

Application for Real Property Tax Exemption and Remission

Application is hereby made to have the following property removed from the tax list and duplicate and placed on the tax-exempt list for the current tax year, and to have the taxes and penalties thereon remitted for these preceding tax years:
All fields marked with * are required and must be filled.
Would you like to fill online or print a blank copy of the PDF?*

Fill OnlinePrint Blank PDF
Select this option if you would like to print, complete and mail to

Franklin County Auditor,
Tax Incentives department,
373 S. High St., 20th Fl.,
Columbus, OH 43215

Email: AUDR_TaxIncentives@franklincountyohio.gov

Download PDF for Printing

Please submit two copies of this application to Franklin County Auditor's Office.
Select this option to fill out and submit the application electronically.
Is the owner of this real estate an individual or an organization?

An IndividualAn Organization (Agency, Entity)
County name
Application is hereby made to have the following property removed from the tax list and duplicate and placed on the tax-exempt list for the current tax year, and to have the taxes and penalties thereon remitted for these preceding tax year:
Applicant Name
Applicant Name

First NameMiddle NameLast NameSuffix
Notices concerning this application should be sent to:
Name (If different from applicant)

First NameMiddle NameLast NameSuffix
Address

Street Address

Street Address Line 2

CityState

ZIP
Telephone Number
Email Address
example@example.com
1. Parcel number(s)
If more than four parcel numbers, please upload documentation for additional parcels. All parcels must be in the same school district.

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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(a). Title to this property is in the name of

First NameMiddle NameLast NameSuffix
5(b). Address of Owner

Street Address

Street Address Line 2

CityState

Zip Code
6. If title holder is different from the applicant, please explain
7. Title holder is (check one):

A nonprofit corporationAn unincorporated association/organizationAn individualOther
8. Exact date title was acquired

MonthDayYear
9. Title was acquired from
Please attach a copy of the deed

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10. Does the applicant have a lease or land contract for this property?

YesNo
Please attach a copy of the lease or land contract

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11. Amount paid by title holder for the property
12.Exact date the exempt use began

MonthDayYear
13. Under what section(s) of the Ohio Revised Code (R.C.) is exemption sought?
14. How is this property being used? Do not give conclusions such as charitable purpose, public worship or public purpose. Be specific about what is being done on the property and who uses it. If the property is not currently being used, but there is an intent to use it later for an exempt purpose, describe the intended use and the date set for the intended use.

If you answer "Yes" to question "Leased or rented to anyone else?", please attach copy of lease agreement

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Note: If the answer to any part of question 15 is “yes,” enclose all details on a separate sheet of paper. If money is received, submit profit and loss statements, income and expense data, balance sheets or any other financial statements.
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16. Is anyone living or residing on any part of this property?

YesNo
16(a).The person’s name and position
16(b). The resident's duties (if any) in connection with this property
16(c). The rent paid or other financial arrangements
17. Is anyone using this property other than the applicant?

YesNo
If yes, please enclose a complete, detailed explanation.

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18. Does the applicant own property in this county that is already exempt from taxation?

YesNo
19. Property use for charitable purposes.

Please provide articles of incorporation, constitution or bylaws, IRS determination letter and any other similar relevant information.
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20. Property used for senior citizens' residences.

If the purpose of the property is to provide a place of residence for senior citizens, submit all information required by R.C. section 5701.13.
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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 applicant 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.
Applicant or representative Signature

Clear
Date

MonthDayYear
Name and Title
Telephone number
Address

Street Address

Street Address Line 2

CityState

ZIP
Additional attachments (if available)

Cancelof
Please verify that you are human*
Should be Empty:

	Yes	No
Leased or rented to anyone else?
Used for the operation of any business?
Used for agricultural purposes?
Used to produce any income other than donations?

Application for Real Property Tax Exemption and Remission

Application for Real Property Tax Exemption and Remission

Notices concerning this application should be sent to: