DTE 105J

Application for the Partial Exemption of a Qualifying Child Care Center

This application must be filed with the county auditor on or before December 31 of each year for which the exemption is sought.
What is the Partial Exemption of a Qualifying Child Care Center?

This partial exemption is available to real property on which a licensed child care program serving only children under six years of age is operated if at least 25% of children enrolled in the center reside in households receiving public assistance under at least one of the following programs:
- Publicly funded child care authorized by Chapter 5104 of the Revised Code
- Medicaid
- The Ohio Works First program established by Chapter 5107 of the Revised Code
- The supplemental nutrition assistance program administered by the department of jobs and family services under section 5101.54 of the Revised Code
- The special supplemental nutrition program for women, infants, and children administered by the department of health under section 3701.132 of the Revised Code
The exemption is in the form of a percentage tax credit which is applied after the credit prescribed by Revised Code section 319.301, the adjusted tax. The credit equals either 25% or 75% of the adjusted tax depending on the percentage of children enrolled in the center who reside in households receiving at least one of the forms of public assistance listed above. A qualifying center does not include a center operated from the permanent residence of the licensee or administrator or from a location that is also used for a separate commercial purpose. For purposes of this exemption, licensure means a licensed child care program as defined in section 5104.01 of the Revised Code.

Instructions to the county auditor:

The county auditor must approve or deny the application within thirty days of its receipt using the DTE 106F form.

Application for the Partial Exemption of a Qualifying Child Care Center

This application must be filed with the county auditor on or before December 31 of each year for which the exemption is sought.
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Franklin County Auditor
Homestead Section
373 S. High St., 19th Floor
Columbus, OH 43215-6310

Email: homestead@franklincountyohio.gov

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Name under which the child care center operates*
Address of the child care center (Notices concerning your application will be sent to this address)*

Street Address

Street Address Line 2

CityState

Zip Code
Taxing district and parcel number
Child care center licensee's name*

First NameMiddle NameLast NameSuffix
Licensee's home address*

Street Address

Street Address Line 2

CityState

Zip Code
Child care center administrator's name*

First NameMiddle NameLast NameSuffix
Administrator's home address*

Street Address

Street Address Line 2

CityState

Zip Code
Applicant’s daytime phone number*
Applicant’s email address
example@example.com
1. Attach evidence of the licensure, as defined in section 5104.01 of the Revised Code, of the center identified above as of January 1 of the current year. Failure to provide evidence of licensure will result in the denial of the application. *

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2. Indicate the number of children enrolled in the center identified above who resided in an eligible household on January 1 of the current year. An eligible household is one that was receiving public assistance as defined in RC 323.16(A)(2) on January 1 of the current year. (See instructions for additional information about the eligible forms of public assistance. *
3. Indicate the number of children who were enrolled in the center identified above on January 1 of the current year.*
4. Provide the maximum age of any child enrolled in the center on January 1 of the current year.*
5. If the child care center occupies only a portion of the parcel(s) listed above, provide a floor plan of all the buildings on the property. The floor plan does not have to be a professional drawing but it does need to accurately depict the usage of the space and provide the measurements and square footage of each area.

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6. Is any portion of the property located at the address of the child care center used for a separate commercial purpose, including leasing the property used by the center itself?

YesNo
If "Yes" describe the separate commercial use of the property in the space below.
Notice to applicant: willfully falsifying information to obtain the partial exemption will result in the revocation of the right to to the partial exemption for three years.

I declare under penalty of perjury that the information provided on this form is true, correct, and complete.
Signature of applicant*

Clear
Name of applicant

First NameMiddle NameLast NameSuffix
Relationship of applicant to the child care provider*
Should be Empty:

Application for the Partial Exemption of a Qualifying Child Care Center

Application for the Partial Exemption of a Qualifying Child Care Center