The DTE 100 Ohio form is a document known as the Real Property Conveyance Fee Statement of Value and Receipt. This form is essential for reporting the transfer of real property in Ohio, ensuring that the information is accurate for tax assessment purposes. To fill out the form, please click the button below.
The DTE 100 Ohio form is an essential document for anyone involved in the transfer of real property in Ohio. This form serves as the Real Property Conveyance Fee Statement of Value and Receipt, ensuring that all necessary information regarding the transaction is accurately recorded. It includes details about the grantor and grantee, property location, and any buildings present on the land. Additionally, the form requires information about the sale conditions, such as whether the transaction involves a gift, trade, or mortgage. Importantly, it also addresses potential tax exemptions, like homestead exemptions for seniors or disabled individuals, and agricultural use valuation. Completing this form correctly is crucial, as it impacts property tax assessments and compliance with Ohio law. Failure to provide accurate information may result in legal penalties, emphasizing the importance of diligence in its completion.
Real Property Conveyance Fee Statement of Value and Receipt
DTE 100 Rev. 5/20
20370102
If exempt by Ohio Revised Code section 319.54(G)(3), use form DTE 100(EX).
TYPE OR PRINT ALL INFORMATION.
Type
Tax list
County
Tax. dist.
Date
instrument
year
number
Property located in
taxing district
Name on tax duplicate
Tax duplicate year
Acct. or permanent parcel no.
Map book
Page
Description
Platted
Unplatted
Auditor’s comments: Split New plat New improvements Partial value
C.A.U.V Building removed Other
Grantee or Representative Must Complete All Questions in This Section. See instructions on reverse.
1. Grantor’s name
Phone
2. Grantee’s name
Grantee’s address
3. Address of property
4. Tax billing address
5. Are there buildings on the land? Yes No
If yes, check type:
1, 2 or 3 family dwelling Condominium
Apartment: No. of units
Manufactured (mobile) home Farm buildings Other If land is vacant, what is intended use?
6. Conditions of sale (check all that apply) Grantor is relative Part interest transfer Land contract Trade Life estate Leased fee Leasehold Mineral rights reserved Gift
Grantor is mortgagee Other
7. a) New mortgage amount (if any)
$
b) Balance assumed (if any)
c) Cash (if any)
d) Total consideration (add lines 7a, 7b and 7c)
e) Portion, if any, of total consideration paid for items other than real property
f) Consideration for real property on which fee is to be paid (7d minus 7e)
g) Name of mortgagee
h) Type of mortgage Conv. F.H.A. V.A. Other
i) If gift, in whole or part, estimated market value of real property..........................................$
8. Has the grantor indicated that this property is entitled to receive the senior citizen, disabled person or surviving spouse homestead exemption for the preceding or current tax year? Yes No If yes, complete form DTE 101.
9. Has the grantor indicated that this property qualified for current agricultural use valuation for the preceding or current
tax year? Yes No If yes, complete form DTE 102.
10.Application for owner-occupancy (2.5% on qualified levies) reduction. (Notice: Failure to complete this application prohibits the owner from receiving this reduction until another proper and timely application is filed.) Will this property be grantee’s
principal residence by Jan. 1 of next year? Yes No If yes, is the property a multi-unit dwelling? Yes No
I declare under penalties of perjury that this statement has been examined by me and to the best of my knowledge and belief it is a true, correct and complete statement.
Number
No. of Parcels
DTE Code No.
Neigh. Code
No. of Acres
Land Value
Bldg. Value
Total Value
DTE Use Only
Consideration
Valid sale
1. Yes
2. No
Signature of grantee or representative
Receipt Number
Receipt for Payment of Conveyance Fee
The conveyance fee required by Ohio Revised Code section (R.C.) 319.54(G)(3) and, if applicable, the fee required by R.C. 322, in the total amount
of $
has been paid by
and received by the
county auditor.
County auditor
DTE 100
Instructions to Grantee or Representative for Completing Rev. 5/20
Real Property Conveyance Fee Statement of Value
Complete lines 1 through 10 in box.
Page 2
WARNING: All questions must be completed to the best of your knowledge to comply with Ohio Revised Code (R.C.) section 319.202.
Persons willfully failing to comply or falsifying information are guilty of a misdemeanor of the first degree (R.C. section 319.99(B)). It is important that the information on this form be accurate as it will be used to determine whether all real property, including this property, is uniformly assessed for real property tax purposes.
Note: The county auditor has discretionary power under R.C. section 319.202(A) to request additional information in any form of documentation deemed necessary to verify the accuracy of the information provided by the grantee on the front of the form.
Line 1 List grantor’s name as shown in the deed or other instrument conveying this real property.
Line 2 List grantee’s name as shown in the deed or other instrument conveying this real property and the grantee’s mailing address.
Line 3 List address of property conveyed by street number and name.
Line 4 List complete name and address to which tax bills are to be sent. CAUTION: Each property owner is responsible for paying the property taxes on time even if no tax bill is received.
Line 5 If there are no buildings on the land conveyed, check “no.” If there are buildings, check “yes” and the appropriate box that describes the type of buildings. If other, describe briefly the type of buildings, such as “office building.”
Line 6 Show any special condition of sale that would affect the consideration. If any of the special conditions noted are involved, check the appropriate box. Briefly describe other conditions in the space provided.
Line 7 a) Enter amount of new mortgage on this property (if any).
b)Enter amount of the balance assumed on an existing mortgage (if any).
c)Enter cash paid for this property (if any).
d)Add lines 7a, 7b and 7c.
e)If any portion of the consideration reported on line 7d was paid for items other than real property, enter the portion of the consideration paid for those items.
f)Deduct line 7e from line 7d and enter the difference on this line.
g)List mortgagee or mortgagees (the party who advances the funds for a mortgage loan).
h)Check type of mortgage.
i)In the case of a gift, in whole or part, enter the estimated price that the real estate would bring in the open market.
Line 8 If the grantor has indicated that the property to be conveyed will receive the senior citizen, disabled person or surviving spouse homestead exemption for a proceeding or current tax year under R.C. section 323.152(A), grantor must complete DTE 101 or submit a statement that complies with the provisions of R.C. section 319.202(A)(2), and the grantee must submit such form to the county auditor along with this statement.
Line 9 If the grantor has indicated that the property to be conveyed qualified for current agricultural use valuation for the preceding or
current tax year under R.C. section 5713.30, the grantor must complete DTE 102 or a statement that complies with R.C. section 319.202(B)(2), and the grantee must submit such form to the county auditor along with this statement.
Line 10 Complete line 10 (application for owner-occupancy reduction on qualified levies) only if the parcel is used for residential purposes. To receive the owner-occupancy homestead tax reduction on qualified levies for next year, you must own and occupy your home
as your principal place of residence (domicile) on Jan. 1 of that year. A homeowner and spouse may receive this reduction on
only one home in Ohio. Failure to complete this application prohibits the owner from receiving this reduction until another proper and timely application is filed.
The real property conveyance fee is payable on the amount of money reported on either item 7f or 7i.
Filling out the DTE 100 form is a crucial step in the property transfer process in Ohio. This form collects essential information regarding the conveyance of real property. After completing the form, it will need to be submitted to the county auditor along with any applicable fees. Ensure that all information is accurate, as it will impact property tax assessments.
Once the DTE 100 form is completed, it should be submitted to the county auditor along with the required conveyance fee. Make sure to keep a copy for your records. This process is essential for ensuring that property taxes are assessed correctly and that any exemptions are applied appropriately.
The DTE 100 Ohio form, also known as the Real Property Conveyance Fee Statement of Value and Receipt, is used to report the transfer of real property in Ohio. This form is essential for the county auditor to assess property taxes accurately. It collects information about the property, the parties involved in the transaction, and any special conditions of the sale. Completing this form ensures compliance with Ohio law and helps maintain uniform assessment of real property for tax purposes.
The grantee or their representative is responsible for completing the DTE 100 form. They must provide accurate information about the property being transferred, including details about the grantor and any existing mortgages. It is crucial that all questions are answered thoroughly to comply with Ohio Revised Code section 319.202. Failure to provide complete and accurate information may result in penalties.
The DTE 100 form requires various pieces of information, including:
Completing each section accurately is essential for the proper processing of the property transfer.
If the DTE 100 form is not completed correctly, it may lead to several issues. The county auditor has the authority to request additional information to verify the details provided. Incomplete or inaccurate information can result in delays in processing the property transfer. Furthermore, individuals who willfully fail to comply or provide false information may face legal penalties, including misdemeanor charges. It is important to ensure that all information is accurate and complete to avoid these consequences.
Incomplete Information: One of the most common mistakes is failing to fill out all required fields. Each section, from the grantor's name to the property address, must be completed. Missing information can delay processing and may lead to penalties.
Incorrect Property Description: Providing an inaccurate description of the property can cause confusion. Make sure to specify whether the property is platted or unplatted and check all applicable boxes regarding the type of buildings present. This ensures the property is assessed correctly.
Misreporting Financial Details: Many people make errors when reporting the financial aspects of the transaction. Ensure that the amounts entered for the new mortgage, cash paid, and total consideration are accurate. Double-check calculations to avoid discrepancies.
Neglecting Additional Forms: If applicable, failing to complete related forms such as DTE 101 or DTE 102 can lead to complications. If the property qualifies for exemptions or special valuations, these forms must accompany the DTE 100 to avoid delays in tax benefits.
The DTE 100 Ohio form is essential for documenting the transfer of real property and calculating the associated conveyance fees. However, it is often accompanied by other important forms that provide additional information or fulfill specific requirements related to the property transfer. Below is a brief overview of four commonly used forms that complement the DTE 100.
Understanding these accompanying forms is crucial for anyone involved in real estate transactions in Ohio. They not only streamline the process but also ensure compliance with state regulations, ultimately protecting the interests of both buyers and sellers.
The DTE 100 form in Ohio is closely related to the DTE 100(EX) form, which serves a specific purpose for those who qualify for exemptions under Ohio Revised Code section 319.54(G)(3). While the DTE 100 is used for standard property transactions, the DTE 100(EX) allows individuals to report their exempt status. This distinction is crucial for ensuring that the appropriate conveyance fees are applied, or waived entirely, depending on the circumstances. By using the DTE 100(EX), individuals can navigate the complexities of property transfers while taking advantage of available exemptions.
Another similar document is the DTE 101, which is the Homestead Exemption Application. This form is essential for homeowners who want to apply for tax relief based on age, disability, or survivor status. While the DTE 100 focuses on the conveyance of property, the DTE 101 is concerned with the ongoing tax benefits that homeowners may qualify for. Both forms require accurate information about the property and the owner, but they serve different stages in the property ownership process.
The DTE 102 form is also relevant, as it pertains to the Current Agricultural Use Valuation (CAUV). This form allows property owners to apply for a valuation that reflects agricultural use, which can significantly reduce property taxes. Like the DTE 100, the DTE 102 requires detailed information about the property, but its focus is on maintaining agricultural status rather than on the transfer of ownership. Together, these forms create a comprehensive system for managing property taxes in Ohio.
Additionally, the DTE 100A form is similar in that it is used for the Conveyance Fee Statement for Transfers of Real Property. This document is specifically for transactions that involve a transfer of property without consideration, such as gifts or inheritances. While the DTE 100 captures a broader range of transactions, the DTE 100A zeroes in on those instances where no money changes hands, ensuring that the right fees and exemptions are applied appropriately.
The DTE 100B form, known as the Real Property Transfer Tax Affidavit, is another document that shares similarities with the DTE 100. This affidavit is required for certain property transfers and serves to confirm the details of the transaction. While both forms collect information about the property and the parties involved, the DTE 100B focuses more on the legal aspects of the transfer, ensuring compliance with state tax laws.
Lastly, the Ohio Department of Taxation provides the Form IT-1040, which is the Individual Income Tax Return. While this form is primarily for income tax purposes, it can be linked to property transactions when individuals report income derived from real estate sales or rentals. The connection lies in the financial implications of property ownership and transactions, making it essential for property owners to be aware of how their transactions may affect their overall tax situation.
When filling out the DTE 100 Ohio form, consider the following guidelines:
Here are four common misconceptions about the DTE 100 Ohio form:
This form is not limited to sales. It is also used for various transactions such as gifts, trades, and transfers of partial interests. Any change in ownership requires this form.
Even if a property qualifies for an exemption under Ohio law, the DTE 100 form must still be completed. In such cases, the DTE 100(EX) form should be used.
Both the grantor and grantee must complete relevant sections of the form. The grantee, or their representative, is responsible for providing accurate information.
This form applies to all types of real property, including commercial and agricultural properties. Any transfer of real estate requires the DTE 100 form.
Here are some key takeaways about filling out and using the DTE 100 Ohio form: