Owner-Occupancy Credit

Formerly the 2.5% Tax Reduction

The Owner-Occupied Credit is a real estate tax reduction available on the homeowner's principal residence.

To receive the Owner Occupancy Credit, 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 separatley.  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.

The reduction applies to the home site and the home itself. It does not apply to:
  • Rental homes or apartments
  • Homes occupied by someone other than the owner
  • Homes owned by corporations, partnerships, associations or groups
  • Manufactured or mobile homes taxed under the depreciation method
  • Excess acreage over one acre

To apply, a Owner-Occupied Credit Application (DTE 105C) form must be filed with the auditor after the first Monday in January and on or before December 31st in the year for which application is sought.