Razed / Damaged Structures
State law allows County Auditors to reduce property values, and consequently property taxes, for structures that have been razed or significantly damaged by fire or other causes. Property values may be reduced on a sliding scale per quarter of the year in which the damage occurs.
Since property taxes are paid a year in arrears, any reduction in taxes due to damaged, destroyed, or razed structures will be reflected in the billing for the year following the occurrence causing the value change.
Forms and information may be obtained by calling 937-498-7202, by e-mailing the Shelby County Auditor’s Office at agrillot@shelbycountyauditors.com or by completing one of the following forms:
DTE Form 26 Application for Valuation Deduction for
Destroyed
or Damaged
Real Property (Blank Form) http://www.tax.ohio.gov/portals/0/forms/real_property/DTE_DTE26.pdf
DTE Form 26 Application for Valuation Deduction for
Destroyed or Damaged
Real Property (Fill In) http://www.tax.ohio.gov/portals/0/forms/real_property/DTE_DTE26_FI.pdf
Completed forms should be hand-delivered or mailed to:
Shelby County Auditor’s Office
129 E. Court St.
Sidney, OH 45365