The Statement of Reason for Exemption from Real Property Conveyance Fee (DTE 100EX) is the form a grantee, or the grantee's representative, completes when a real property transfer in Cuyahoga County is exempt from conveyance fees. It is one of the Cuyahoga County Fiscal Officer's transfer forms, and lines 6 to 8 also ask about homestead, agricultural-use and owner-occupancy benefits, so it belongs among the Cuyahoga County property tax documents a buyer may meet. On FillingPDF you can fill out the form online and download or print the completed PDF; the Fiscal Officer publishes the original PDF and receives the transfer paperwork.
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What is DTE 100EX?
The Statement of Reason for Exemption from Real Property Conveyance Fee (DTE 100EX) is the Cuyahoga County Fiscal Officer's form on which the grantee states the reason a real property transfer should carry no conveyance fee, citing Ohio Revised Code sections 319.202 and 319.54(G)(3).
The form has two parts. The first page holds a block marked for county use only, then lines 1 to 8 that the grantee or the grantee's representative completes: grantor and grantee, the property address, the tax billing address, the exemption reason, and three questions about homestead exemption, agricultural use valuation and the owner-occupancy reduction. A declaration under penalties of perjury and a signature line close it.
The second part is the Exemption Verification Questionnaire of the Cuyahoga County Fiscal Department, Real Property Transfers. It gathers supporting information for the exemption from Ohio state conveyance tax under R.C. 319.54(G)(3): a detailed explanation, the use of the property, leases, an existing business, personal property in the sale price, recent changes, adjoining property, an appraisal and delinquent taxes assumed. It ends with an acknowledgment signed by the grantee. The form states that this information is not made available through any public-facing website or electronic portal.
The county's Transfer and Recording page says the Real Estate Services Department requires one of two forms to accompany every transfer: the DTE 100, "Statement of Value & Receipt," or this DTE 100-EX. This one is the exemption version. The form also points to DTE 101 (homestead exemption) and DTE 102 (agricultural use valuation) when those questions are answered Yes.
Who needs to file DTE 100EX?
The grantee, or the grantee's representative, completes the DTE 100EX when a transfer of real property in Cuyahoga County is claimed to be exempt from conveyance fees. The printed signature line is for the "grantee or representative," and the questionnaire acknowledgment is signed by the grantee. The county-use blocks are not for you.
Line 5 lists the reasons an exemption can rest on, lettered a through y. They include, for example:
- transfers to or from the United States, Ohio or their agencies or political subdivisions;
- transfers made only to provide or release security for a debt;
- deeds that confirm or correct a deed already recorded;
- gifts between spouses, or between parent and child;
- transfers under a court order, to the extent they are not the result of a sale under that order;
- transfers to an heir or devisee, between spouses, or on the death of a registered owner;
- transfers to or from a 501(c)(3) organization, without consideration and in furtherance of its charitable or public purpose;
- certain transfers involving trusts, and certain transfers from a county land reutilization corporation.
Read the exact wording of the lettered reason on the form before marking it. If a transfer does not qualify for an exemption, the county's other form, the DTE 100 "Statement of Value & Receipt," is the alternative the county names. County staff cannot give legal advice, so ask an attorney if you are unsure which reason applies.
When to file DTE 100EX
The DTE 100EX goes in with the transfer it supports. The Cuyahoga County Fiscal Officer's Transfer and Recording page says one of two forms, the DTE 100 or the DTE 100-EX, must accompany every transfer, so you complete this form when the deed or other transfer document is presented. The form prints no separate due date.
Two lines carry timing conditions. Lines 6 and 7 ask whether the grantor has indicated that the property qualifies for the homestead exemption or for agricultural use valuation for the preceding or current year. Line 8 asks whether the property will be the grantee's principal residence by Jan. 1 of next year. The form warns that failing to complete the line 8 application prohibits the owner from receiving the owner-occupancy reduction until another proper and timely application is filed.
Documents you need
- Form DTE 101, only if you answer Yes on line 6 (the grantor indicated the property gets the senior citizen, disabled person or surviving spouse homestead exemption for the preceding or current year).
- Form DTE 102, only if you answer Yes on line 7 (the grantor indicated the property qualifies for current agricultural use valuation for the preceding or current tax year).
- A copy of IRS Form 4562 (Depreciation Worksheet), only if questionnaire question 6 is answered Yes because personal property such as furniture, equipment, machinery, livestock or business inventory was included in the sale price.
How to fill out DTE 100EX
Leave the county-use blocks empty
Skip the box marked FOR COUNTY AUDITOR'S USE ONLY at the top (date, taxing district, DTE code number, parcel and description) and the OFFICE USE ONLY boxes on the questionnaire. The grantee or representative completes everything below the heading "The Following Must Be Completed by Grantee or His/Her Representative."
Enter grantor and grantee (lines 1-2)
Line 1: the grantor's name and phone. Line 2: the grantee's name and phone, and the grantee's address. Type or print all information.
Enter the property and billing addresses
Line 3: the address of the property. Line 4: the tax billing address.
Mark the exemption reason on line 5
Under "No conveyance fees shall be charged because the real property is transferred," mark the letter, a through y, that matches your transfer. Read the full wording of that item first, since some include conditions such as no consideration or a value limit.
Answer the homestead and agricultural questions
Line 6: check Yes or No on whether the grantor indicated the homestead exemption for the preceding or current year; if Yes, complete form DTE 101. Line 7: check Yes or No on current agricultural use valuation; if Yes, complete form DTE 102.
Complete the owner-occupancy application
Line 8: check Yes or No on whether the property will be the grantee's principal residence by Jan. 1 of next year. If Yes, also check whether it is a multi-unit dwelling.
Sign and date the declaration
The grantee or the grantee's representative signs and dates the declaration under penalties of perjury at the bottom of the first page.
Complete the questionnaire header
On the Exemption Verification Questionnaire, enter the parcel number, property address, sale date and parcels in transfer, plus the name, address, city, state, ZIP, phone and email for the grantor and for the grantee.
Answer questionnaire questions 1 to 5
Question 1: give a detailed explanation of why the transfer should be exempt. Question 2: mark the property use. Questions 3 and 4: answer whether it was rented or leased and whether an existing business is included. Question 5: if the grantee is a business entity, give the name, phone and email of the President, CEO, primary shareholder or managing member/partner.
Answer questionnaire questions 6 to 10
Question 6: personal property in the sale price and its value on the Settlement Statement. Question 7: recent changes, the completion date and estimated cost. Questions 8 to 10: adjoining property, an appraisal and any delinquent taxes assumed, with the amount if Yes.
Sign, review and download the PDF
Enter the grantee's printed name, phone, signature and email in the acknowledgment. Check every line, then download or print the completed PDF from FillingPDF and attach any companion forms before presenting it as described under How to submit.
How to submit DTE 100EX
The form itself names no filing channel. The Cuyahoga County Fiscal Officer's Transfer and Recording page says the DTE 100-EX accompanies the transfer handled by the Real Estate Services Department, so you present it with the transfer document.
- In person or by mail: the division lists 2079 E. Ninth Street, 4th floor, Cleveland, OH 44115. Office hours are Monday-Friday 8:30am - 4:30pm; recording hours are 8:30am – 4:00pm.
- By phone for questions: 216-443-2060.
- Electronic recording: the page invites title companies and attorneys to register for electronic recording.
Attach any companion forms the form calls for (DTE 101, DTE 102, IRS Form 4562) and sign both the declaration on the first page and the questionnaire acknowledgment. Call the division to confirm how a particular transfer is delivered. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Leaving line 8, the owner-occupancy application, blank; the form warns that failing to complete it prohibits the owner from receiving the reduction until another proper and timely application is filed.
- Answering Yes on line 6 without completing form DTE 101, or Yes on line 7 without form DTE 102; the form directs you to complete them.
- Writing in the blocks marked FOR COUNTY AUDITOR'S USE ONLY or Cuyahoga County Fiscal Department - Real Property Transfers OFFICE USE ONLY.
- Giving a one-line answer to questionnaire question 1, which asks for a detailed explanation of why the transfer should be exempt from conveyance fees.
- Answering Yes to question 6 (personal property in the sale price) without providing a copy of IRS Form 4562 - Depreciation Worksheet.
- Omitting the President, CEO, primary shareholder or managing member/partner contact in question 5 when the grantee is a business entity.
- Signing neither the declaration under penalties of perjury on page 1 nor the questionnaire acknowledgment with the grantee's signature.
- Filling the form in hard-to-read handwriting; the form says to type or print all information.
Frequently asked questions
What is the DTE 100EX form used for?
The DTE 100EX is the Cuyahoga County Fiscal Officer's Statement of Reason for Exemption from Real Property Conveyance Fee. The grantee uses it to state which exemption reason applies to a real property transfer, and the attached questionnaire supports the claim under R.C. 319.54(G)(3).
Do I need the DTE 100EX or the DTE 100?
The county's Transfer and Recording page says one of the two forms must accompany every transfer: the DTE 100 "Statement of Value & Receipt" or the DTE 100-EX. The DTE 100EX is the one for a transfer claimed to be exempt from conveyance fees.
Who fills out and signs the DTE 100EX?
The grantee or the grantee's representative completes lines 1 to 8 and signs the declaration under penalties of perjury. The questionnaire's acknowledgment is signed by the grantee. County staff complete the boxes marked for county or office use.
What reasons qualify for exemption on line 5?
Line 5 lists reasons a through y, such as transfers to or from government bodies, deeds that correct a recorded deed, gifts between spouses or parent and child, transfers to an heir, and transfers to or from a 501(c)(3) organization. Each item has its own conditions on the form.
Is the DTE 100EX a Cuyahoga County property tax form?
It is a transfer form about the conveyance fee, issued by the Cuyahoga County Fiscal Officer. Lines 6 to 8 do ask about the homestead exemption, agricultural use valuation and the owner-occupancy reduction, which affect how the property is taxed.
What do I do if I answer Yes on line 6 or line 7?
Complete the form the line names: DTE 101 if the grantor indicated the homestead exemption on line 6, or DTE 102 if the grantor indicated current agricultural use valuation on line 7. Both lines refer to the preceding or current year.
Can I fill out the DTE 100EX online?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the form; the county receives it only through the Fiscal Officer's channels described under How to submit.
Is the information on the exemption questionnaire public?
The form says all information submitted to the County Fiscal Officer on it will not be made available through any public-facing website or electronic portal. The county uses it to decide whether the transaction meets the statute's requirements for exemption.
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