• Application for Owner-Occupancy Tax Reduction

    Franklin County, Ohio

  • General Instructions and Information

    Owner-Occupancy Credit: The owner-occupancy credit is a 2 1/2% reduction in the taxes charged by qualified levies. The reduction is applied against real property taxes and manufactured home taxes on any manufactured or mobile home on which a manufactured home tax is assessed. A "homestead" is a dwelling or a manufactured or mobile home taxed as real property that is owned and occupied as a home. See R.C.323.151(A)(1).

    Qualifications: To receive the owner-occupancy homestead tax reduction, you must own and occupy your home as your principal place of residence (domicile) on Jan. 1 of the year you file for the reduction. A homeowner and spouse are entitled to this homestead tax reduction on only one home in Ohio, unless they can establish that they are domiciled separately. A person only has one principal place of residence. Your principal place of residence determines, among other things, where you are registered to vote and where you declare residency for income tax purposes. 

    Current Application: If you are applying for the owner-occupancy tax reduction for the first time this year, check the box for Application for This Year.

    Late Application: If you also qualified for the owner-occupancy homestead tax reduction for last year, but did not file an application last year, you may file a Late Application by checking the late application box in the form. 

    Instructions: The line after Auditor's Number is for the auditor only; do not write on it. The lines following Parcel Number and Tax District are for the parcel number of your home and for the taxing district in which it is located. If these lines are not already completed, both of these can be found on your tax bill. If you cannot locate them, contact your county auditor. In the line following Name of Owner(s) of the Home, list the names as they appear on the deed to your home.

    File with the county auditor no later than Dec. 31.

    ONCE COMPLETED, MAIL TO:

    FRANKLIN COUNTY AUDITOR
    373 S. High St., 19th Floor
    Columbus, Ohio 43215-6310
    614-525-3240

  • Application for Owner-Occupancy Tax Reduction

  • Select this option to complete your form online. You will be prompted to create an account if you do not already have one. If you already have an account, you must input your username and password to begin.

    Click here to eFile

  • Select this option if you would like to print, complete and mail to  

    Franklin County Auditor
    Homestead section
    373 S. High St., 19th Fl.
    Columbus, OH 43215-6310

    Email: owneroccupancy@franklincountyohio.gov

    Download PDF for Printing

  • WARNING

    WARNING

    To apply for the Owner-Occupancy Tax Reduction, you must own and occupy the property as your primary residence as of 1/1 of the year requested.
  • WARNING

    WARNING

    If this property is not owned by an individual, please contact our office. Further documentation is required to determine eligibility.
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  • REMINDER

    REMINDER

    The other unit must be registered (Please contact the Homestead department for which document to file).
  • WARNING

    WARNING

    You may only receive this credit at your primary residence.

  • 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.

  • Clear
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