2 ½% Property
Tax Rollback on Principal Residence
General
Instructions and Information
The County Auditor’s Office administers the 2 ½%
Property Tax Rollback Law passed by the Ohio Legislature
in 1979. This law generally reduces taxes on residential
and agricultural parcels on which there is a home site
occupied by the owner.
Qualifications:
To receive the 2 ½% property tax reduction, you
must own and occupy your home as your principal place
of residence (domicile) on January 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 may claim only one principal place of residence.
Your principal place of residence is typically determined
by such things as where you are registered to vote and/or
where you declare residency for income tax purposes.
Definition of Owner:
A person whose name is on the deed to the home, a buyer
under a land contract, a life estate tenant, a mortgagor,
the settler under an inter vivos trust, or a stockholder
in a qualified housing cooperative.
Restrictions:
The tax reduction applies only to the home site and the
home itself.
It does not apply to:
• Detached buildings
• Excess acreage more than one acre
• Rental homes
• Apartments
• Homes occupied by someone other than the owner
• Homes owned by corporations, partnerships, associations,
or groups
• Homes within a unit used primarily for retail,
commercial, or other non-residential purposes
• Older manufactured or mobile homes taxed under
the depreciation method
How to check the
current status of your property:
To determine if you are already receiving the reduction,
you may look for “2 ½ % rollbk” in
the calculation section of your tax bill or check the
“Tax” tab after locating your property under
“Real Estate Data” on the Auditor’s
web site. Of course, you may also contact the Shelby County
Auditor or the Shelby County Treasurer for assistance.
How to apply:
To obtain a 2 ½% Rollback application for an owner-occupied
home click
here for Form DTE 105C or contact the Shelby
County Auditor’s Office.
Where to file:
The completed application should be delivered or mailed
to:
Shelby County Auditor
Annex Building
129 E. Court St. 3rd Floor
Sidney, OH 45365
Refiling:
Once application is made and approved, it is not necessary
to re-file every year as long as ownership status and
residency by owner remain the same. If either of those
facts change, contact the Auditor’s Office.
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