The Ohio DTE 24 form is an application used to request real property tax exemptions and remissions under the state's tax incentive program. This form must be submitted to the county auditor's office, along with necessary documentation, by December 31 of the year for which the exemption is sought. If you are ready to begin the process of applying for a tax exemption, please fill out the form by clicking the button below.
The Ohio DTE 24 form serves as a crucial document for property owners seeking tax exemptions or remissions under various tax incentive programs in Ohio. This application must be submitted to the county auditor's office, with three copies required for processing. It is essential to file the application by December 31 of the year for which the exemption is being requested. The form includes sections that require information about the property, such as the parcel number, school district, and the legal owner’s details. Additionally, applicants must specify the section of the Ohio Revised Code under which they are seeking an exemption, alongside any relevant agreements or resolutions from local authorities. The county auditor and treasurer play significant roles in this process, as their findings and certifications are necessary for the application to be valid. Applicants are advised to ensure that all information is accurate and complete, as any discrepancies may delay or jeopardize the exemption request. The form also outlines specific instructions for situations involving tax increment financing, highlighting the importance of compliance with local regulations. Overall, the DTE 24 form is a vital tool for property owners looking to benefit from tax incentives in Ohio, facilitating the necessary steps to secure tax relief.
Champaign
County name
DTE 24
Rev. 4/05
Tax Incentive Program – Application for
Real Property Tax Exemption and Remission
Date received by county auditor
Date received by DTE
Offi ce Use Only
County application number
DTE application number
General Instructions
Submit three copies of this application to the auditor’s office in the county where the property is located (make a copy for your records). The final deadline for filing with the county auditor is Dec. 31 of the year for which exemption is sought. If you need assistance in completing this form, contact your county auditor.
Both the county auditor’s finding (page 3) and the treasurer’s certificate (page 4) of this application must be completed. Ask your county auditor for the procedure to follow to obtain the treasurer’s certificate. When presented with this application, the county treasurer should promptly complete the certificate and return the application to you so it may be filed with the county auditor. The county treasurer should make certain that the treasurer’s certificate is complete and accurately reflects the pay- ment status of taxes, special assessments penalties and interest, by tax year. Obtain a copy of the property record card from the county auditor and enclose it with this application. It is the applicant’s responsibility to make sure the information supplied by the county auditor and county treasurer is complete and accurate.
Answer all questions on the form. If you need more room for any question, use additional sheets of paper to explain details. Please indicate which question each additional sheet is answering. This application must be signed by the property owner or the property owner’s representative.
Special Instructions for Tax Increment Financing Exemptions
If the applicant requests an exemption under Ohio Revised Code (R.C.) 725.02, 1728.10, 5709.40, 5709.41, 5709.73 or 5709.78, the application can be signed by the property owner, the property owner’s representative, the political subdivi- sion without the property owner’s consent, or the political subdivision with the property owner’s consent acting under a power of attorney (attach DTE form 24P). If the application is signed by the political subdivision without the property owner’s consent, such exemption shall be subordinate to an exemption granted under any other section of the Revised Code and service payments shall not be required for the portion of the property exempt under that other section. If the exemption requested involves service payments in lieu of taxes and the application is signed by the property owner, the property owner’s representative, or the political subdivision with the property owner’s consent acting under a power of attorney, those payments will remain in effect for the term of the exemption even if the property is used later for another exempt purpose, unless the political subdivision consents in writing to the subsequent exemption. These service pay- ments are also binding on future owners if the political subdivision or the property owner files a notice with the county recorder after the tax commissioner approves the application, unless the political subdivision consents in writing to the subsequent exemption. Failure to file such notice relieves only future owners from the obligation to make service pay- ments if the property becomes exempt under any other provision of the Revised Code. Consent by a property owner filed with the tax commissioner after the commissioner has approved an application for exemption originally filed by the political subdivision without the property owner’s consent will trigger the same procedures mentioned above for an application fi led by or with the property owner’s consent.
Please Type or Print Clearly
Applicant name
Name
Notices concerning
this application Name (if different from applicant) should be sent to
Address
City
State
ZIP
Telephone number
Application is hereby made to have the following property placed on the tax-exempt list pursuant to the authorizing agreement, ordinance or resolution, and the limitations in the Ohio Revised Code.
Karen T. Bailey, Champaign County Auditor
1.Parcel number(s).(If more than four, continue on an attached sheet.) All parcels must be in the same school district.
a)
b)
c)
d)
Page 2
2.School district where located
3.Street address or location of property
4.a) Title to this property is in the name of b) Address of owner
5.Date title was acquired
6.If title holder is different from applicant, please explain
7.Under what section(s) of the Ohio Revised Code is exemption sought?
§725.02
§1728.10
§5709.40(B)
§5709.40(C)
§5709.41
§5709.62
§5709.63
§5709.71
§5709.73(B)
§5709.73(C)
§5709.78(A)
§5709.78(B)
§5709.88
Other incentive program, specify R.C. section
8.Explain terms and details of incentive (real property included, percentage exempted, number of years, etc.).
9.a) Attach a copy of the resolution or ordinance of the subdivision granting the incentive and/or the applicant’s incentive agreement with the subdivision.
b) Attach a copy of school district approval (if required).
10.If this application requests exemption under a tax increment financing provision (see special instructions), please indicate whether the application is being filed.
By the property owner
By the political subdivision without owner consent
By the political subdivision with owner consent (attach copies of DTE form 24P)
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.
Applicant or representative signature
Print name and title
ZIP code
Date
Page 3
County Auditor’s Finding
Taxable value in year of application
(tax year)
Land
Building
Total
Taxable value in prior year
This application covers property that is (check all that apply):
Currently exempt*
New construction on previously exempted parcel
Currently on CAUV
Previously exempt
Previously on CAUV
Auditor’s recommendation Grant
Partial grant
Deny
None
Comments:
County auditor (signature)
Forward two copies of the completed application to the Ohio Department of Taxation, Tax Equalization Division, P.O. Box 530, Columbus, OH 43216-0530.
*If the property or any portion of the property is currently exempt, please indicate below the type of exemption, the portion of property exempted and the tax years to which the current exemption applies.
Page 4
Treasurer’s Certificate
If the treasurer’s certifi cate is not properly fi lled out and signed, the tax commissioner will have no jurisdiction to act on the application and it will be subject to dismissal.
(Notice to treasurer: The fi rst paragraph of this certifi cate must always be complete.)
I hereby certify that all taxes, special assessments, penalties and interest levied and assessed against the above
described property have been paid in full to up and including the tax year
. The most recent year for which
taxes and special assessments have been charged is tax year
.
I further certify that the only unpaid taxes, special assessments, penalties and interest that have been charged against this property are as follows:
Parcel Number
Tax Year
Taxes
(including penalties
and interest)
Special Assessments (including penalties and interest)
If additional years are unpaid, please list on an attached sheet.
Have tax certifi cates been sold under R.C. 5721.32 or 5721.33 for any of the property
Yes
No
subject to this application?
Are any unpaid taxes listed on this certifi cate subject to a valid delinquent tax contract
under R.C. 323.31(A)? If unpaid taxes are subject to a valid delinquent tax contract,
please indicate which tax years’ charges are included in the contract.
If yes, list tax years
County treasurer (signature)
Completing the Ohio DTE 24 form requires careful attention to detail. After submitting the application, the county auditor will review it and determine whether the property qualifies for tax exemption. The application must be filed by December 31 of the relevant year, and both the county auditor and the county treasurer need to complete their respective sections for the application to be valid.
The Ohio DTE 24 form serves as an application for real property tax exemption and remission. It is specifically designed for individuals or entities seeking to have their property placed on the tax-exempt list under various sections of the Ohio Revised Code. This form is essential for accessing tax incentives that can significantly reduce or eliminate property tax liabilities.
To submit the DTE 24 form, you must provide three copies to the auditor’s office in the county where the property is located. It is advisable to keep one copy for your records. Ensure that you meet the final deadline for filing, which is December 31 of the year for which you are seeking the exemption. If you need help completing the form, your county auditor is available to assist you.
Your application should include the following information:
Completing all sections accurately is crucial to ensure your application is processed smoothly.
Missing the December 31 deadline can result in the denial of your application for that year. Unfortunately, late submissions are typically not accepted, as the exemption is sought for a specific tax year. It is important to plan ahead and submit your application on time to avoid complications.
The county auditor reviews the application to determine its validity and compliance with local tax laws. They will provide a finding that includes the taxable value of the property. The county treasurer's role is to complete the treasurer’s certificate, confirming that all taxes and assessments have been paid. Both of these steps are critical for the application to be considered by the tax commissioner.
Yes, the application can be submitted by a representative, such as a property owner’s agent or a political subdivision, depending on the circumstances. If a political subdivision is submitting the application without the property owner’s consent, specific procedures must be followed. It is essential to ensure that all necessary documentation and consents are included to avoid delays.
If additional space is required to answer any questions on the DTE 24 form, you may attach extra sheets of paper. Clearly indicate which question each additional sheet is addressing. This helps maintain clarity and ensures that your application is complete and comprehensive.
Failing to submit the required three copies of the Ohio DTE 24 form to the county auditor’s office. It is essential to ensure that all copies are submitted for processing.
Missing the final deadline of December 31 for filing the application. Timeliness is crucial to avoid rejection of the application.
Neglecting to complete both the county auditor’s finding and the treasurer’s certificate. Both sections must be filled out for the application to be valid.
Not obtaining a copy of the property record card from the county auditor. This document is necessary to support the application.
Providing incomplete or inaccurate information on the form. All answers must be thorough and correct to prevent delays.
Failing to attach the required resolution or ordinance granting the incentive. This documentation is crucial for the application process.
Forgetting to sign the application. The signature of the property owner or their representative is mandatory.
Not indicating the correct school district where the property is located. This information is vital for the application’s processing.
Overlooking to specify the sections of the Ohio Revised Code under which the exemption is sought. Clear identification of the applicable sections is necessary.
Failing to ensure that the treasurer’s certificate is properly filled out and signed. An incomplete certificate can lead to dismissal of the application.
The Ohio DTE 24 form is an essential document for applying for real property tax exemptions and remissions. Alongside this form, several other documents may be required to support the application process. Below are four commonly used forms and documents that often accompany the DTE 24.
Gathering these documents along with the DTE 24 form is vital for a smooth application process. Ensure that all information is accurate and complete to avoid any delays in obtaining the desired tax exemption.
The Ohio DTE 1 form is an application for a property tax exemption, similar to the DTE 24 form. Both forms require property owners to provide detailed information about their property and the reasons for seeking an exemption. Just like the DTE 24, the DTE 1 must be submitted to the county auditor's office, and applicants must ensure that all necessary signatures and supporting documents are included. The DTE 1 focuses on different types of exemptions, such as those for charitable organizations or educational institutions, whereas the DTE 24 is specifically for tax incentive programs.
The Ohio DTE 2 form is another document that shares similarities with the DTE 24. This form is used for applications related to property tax reductions for specific types of property, such as those used for manufacturing. Both forms require applicants to specify the property location, ownership details, and the specific exemptions sought under Ohio law. Additionally, both forms involve a review process by the county auditor, ensuring that the applications are processed in a timely manner before the annual deadline.
The Ohio DTE 4 form, which pertains to the application for the homestead exemption, is also comparable to the DTE 24. The DTE 4 is designed for homeowners who are seeking tax relief on their primary residence. Like the DTE 24, this form requires personal information about the applicant and the property, as well as documentation to verify eligibility. The DTE 4 also involves a submission to the county auditor, emphasizing the importance of accurate and complete information to avoid delays in processing.
Lastly, the Ohio DTE 6 form, which is used for tax abatement applications, bears resemblance to the DTE 24. This form is often utilized by property owners who are involved in redevelopment projects that qualify for tax incentives. Both forms require detailed descriptions of the property and the nature of the exemption being sought. Furthermore, both forms necessitate the involvement of local government entities, highlighting the collaborative effort between property owners and public officials to facilitate tax incentives for economic development.
When filling out the Ohio DTE 24 form, it's essential to approach the process with care and attention to detail. Here are seven important do's and don'ts to guide you through this application.
By following these guidelines, you can help ensure a smoother application process for your property tax exemption. Each step you take contributes to a more efficient experience, allowing you to focus on what matters most.
Misconceptions about the Ohio DTE 24 form can lead to confusion and delays in the application process. Here are eight common misconceptions, along with clarifications.
Filling out the Ohio DTE 24 form can seem daunting, but understanding the process can make it much easier. Here are some key takeaways to keep in mind:
By keeping these points in mind, you can navigate the process of completing the Ohio DTE 24 form more effectively and increase your chances of securing the tax exemption you seek.