Form DTE 100, Real Property Conveyance Fee Statement of Value and Receipt, is the Ohio statement of sale terms that accompanies a transfer of real property and is posted by the Summit County Fiscal Office as one of the Summit County property tax forms. The grantee, or a representative, answers lines 1 through 10 and signs under penalties of perjury; the county auditor then receipts the conveyance fee. On this page you can fill out the form online on FillingPDF and download or print the completed PDF. The current form and its instructions are published by the Fiscal Office at fiscaloffice.summitoh.net.
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What is DTE 100?
Form DTE 100, Real Property Conveyance Fee Statement of Value and Receipt, is the Ohio form that a grantee or representative completes when real property is conveyed, reporting the terms of the transfer and the consideration so the county auditor can collect the conveyance fee and issue a receipt.
The form has two parts. The front is a statement in which the grantee answers lines 1 through 10: grantor and grantee, property and tax billing addresses, buildings on the land, conditions of sale, the consideration (new mortgage, balance assumed, cash), homestead and agricultural-use questions, and an application for the owner-occupancy reduction. The bottom of the front is a Receipt for Payment of Conveyance Fee, which records payment of the fee required by Ohio Revised Code (R.C.) 319.54(G)(3) and, if applicable, the fee required by R.C. 322, and which the county auditor signs.
The instructions on page 2 explain that the information is used to determine whether all real property is uniformly assessed for real property tax purposes. The conveyance fee is payable on the amount reported on line 7f or 7i.
Related forms named on the form and by the Summit County Fiscal Office:
- DTE 100(EX): used instead of DTE 100 when the transfer is exempt under R.C. 319.54(G)(3).
- DTE 101: Statement of Conveyance of Homestead property, tied to line 8.
- DTE 102: Statement of Conveyance of Current Agricultural Use Valuation Property, tied to line 9.
Who needs to file DTE 100?
The grantee, the person receiving the real property, completes Form DTE 100, or a representative does so for the grantee. The form states that the grantee or representative must complete all questions in the section covering lines 1 through 10, and the same person signs the declaration under penalties of perjury.
Conditions that change what you file:
- Exempt transfers: if the transfer is exempt by R.C. 319.54(G)(3), the form tells you to use DTE 100(EX) instead.
- Homestead property: if the grantor has indicated the property receives the senior citizen, disabled person or surviving spouse homestead exemption for the preceding or current tax year, line 8 is Yes and the grantor completes DTE 101 (or a statement that complies with R.C. 319.202(A)(2)).
- Agricultural-use property: if the grantor has indicated the property qualified for current agricultural use valuation, line 9 is Yes and the grantor completes DTE 102 (or a statement under R.C. 319.202(B)(2)).
- Residential parcels: line 10, the owner-occupancy application, is completed only if the parcel is used for residential purposes.
The Summit County Fiscal Office also notes that its quit claim deed and survivorship deed forms require a DTE 100 or a DTE 100 EX.
When to file DTE 100
The statement is completed when real property is conveyed, so its trigger is the transfer itself: the Summit County Fiscal Office lists the quit claim deed and the survivorship deed as forms that require a DTE 100 or a DTE 100 EX. The form prints no separate due date.
Use the current revision. The Fiscal Office states that beginning June 30, 2021 it requires the State of Ohio DTE 100 (Rev. 5/20) and DTE 100EX (Rev. 1/14), and that as of that date the outdated DTE forms are no longer accepted.
Line 10 looks ahead: it asks whether the property will be the grantee's principal residence by Jan. 1 of next year, because the owner-occupancy reduction on qualified levies requires you to own and occupy the home as your principal place of residence (domicile) on Jan. 1 of that year. The county auditor may also ask for more documentation under R.C. 319.202(A) to verify the answers.
Documents you need
- Form DTE 101, Statement of Conveyance of Homestead property: required only when line 8 is Yes (the grantor has indicated the senior citizen, disabled person or surviving spouse homestead exemption); a statement complying with R.C. 319.202(A)(2) may be submitted instead.
- Form DTE 102, Statement of Conveyance of Current Agricultural Use Valuation Property: required only when line 9 is Yes (current agricultural use valuation); a statement complying with R.C. 319.202(B)(2) may be submitted instead.
- Additional documentation the county auditor requests under R.C. 319.202(A) to verify the information on the front of the form; the auditor decides whether to ask.
How to fill out DTE 100
Use the current revision
Confirm you have DTE 100 (Rev. 5/20); the form says to type or print all information. If the transfer is exempt by R.C. 319.54(G)(3), use DTE 100(EX) instead.
Enter grantor and grantee names
Line 1: the grantor's name as shown in the deed or other instrument, with phone. Line 2: the grantee's name as shown in the instrument, with phone and the grantee's mailing address.
Enter property and tax billing addresses
Line 3: the address of the property conveyed by street number and name. Line 4: the complete name and address where tax bills are to be sent.
Describe buildings on the land
Line 5: check No if there are no buildings. If Yes, check the type, such as a 1, 2 or 3 family dwelling, condominium, apartment (with the number of units), manufactured home or farm buildings; for Other, briefly describe it. If the land is vacant, state the intended use.
Check the conditions of sale
Line 6: check every special condition that affects the consideration, such as grantor is relative, part interest transfer, land contract, trade, life estate, gift or grantor is mortgagee. Describe any other condition briefly.
Report the consideration
Line 7a: new mortgage amount, if any. Line 7b: balance assumed, if any. Line 7c: cash paid, if any. Line 7d: add lines 7a, 7b and 7c.
Complete lines 7e through 7i
Line 7e: the portion of 7d paid for items other than real property. Line 7f: 7d minus 7e. Lines 7g and 7h: the mortgagee and the type of mortgage. Line 7i: for a gift, in whole or part, the estimated open-market price of the real estate.
Answer the homestead and CAUV questions
Line 8: Yes or No on the senior citizen, disabled person or surviving spouse homestead exemption; if Yes, DTE 101 is also needed. Line 9: Yes or No on current agricultural use valuation; if Yes, DTE 102 is also needed.
Complete the owner-occupancy application
Line 10, residential parcels only: check Yes or No on whether the property will be the grantee's principal residence by Jan. 1 of next year, and whether it is a multi-unit dwelling if Yes.
Leave the office-use areas blank
Do not fill in the areas marked DTE Use Only or the Receipt for Payment of Conveyance Fee; the county auditor completes the receipt.
Sign, date, review and download
The grantee or representative signs and dates under the declaration made under penalties of perjury. Review every line, then download or print the completed PDF from FillingPDF with ¼" margins and no scaling.
How to submit DTE 100
The form names the county auditor as the recipient: the grantee submits the statement, and the Receipt for Payment of Conveyance Fee at the bottom is signed by the county auditor once the fee has been paid and received. The form prints no mailing address, portal or appointment rule.
- To the county auditor: deliver the signed DTE 100. When line 8 or line 9 is Yes, the grantee also submits DTE 101 or DTE 102 (or the statement the instructions describe) to the county auditor along with the statement.
- Fee: a conveyance fee applies, payable on the amount reported on line 7f or 7i, and it is receipted on the form. The form does not state the amount or the payment methods; ask the Summit County Fiscal Office.
- Where to find the form and filing details: the Summit County Fiscal Office publishes the form at https://fiscaloffice.summitoh.net/forms.
The Fiscal Office asks that you print the form with a ¼" margin on all sides and no scaling. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Leaving questions blank. The instructions say all questions must be completed to the best of your knowledge to comply with R.C. 319.202.
- Using an outdated edition; the Fiscal Office states that as of June 30, 2021 only DTE 100 (Rev. 5/20) is accepted.
- Using DTE 100 for a transfer exempt under R.C. 319.54(G)(3), when the form directs you to DTE 100(EX).
- Answering Yes on line 8 or line 9 without submitting DTE 101 or DTE 102 (or the statutory statement) to the county auditor along with the statement.
- Skipping line 10 on a residential parcel; failure to complete it prohibits the owner from receiving the owner-occupancy reduction until another proper and timely application is filed.
- Not listing the grantor and grantee names as shown in the deed or other instrument conveying the property (lines 1 and 2).
- Assuming no tax is due because no bill arrived; the instructions for line 4 say each owner must pay property taxes on time even if no tax bill is received.
- Falsifying or willfully omitting information; the instructions state this is a misdemeanor of the first degree under R.C. 319.99(B).
- Printing the form scaled or without the ¼" margins the Fiscal Office asks for.
Frequently asked questions
What is Form DTE 100 used for?
Form DTE 100 is the Ohio Real Property Conveyance Fee Statement of Value and Receipt. The grantee or a representative completes it when real property is conveyed, reporting the sale terms and consideration, and it carries the receipt for the conveyance fee paid to the county auditor.
Is Form DTE 100 one of the Summit County property tax forms?
The Summit County Fiscal Office posts DTE 100 on its forms page alongside its property tax forms. It is a conveyance fee statement, and the instructions say the data is used to determine whether real property is uniformly assessed for real property tax purposes.
Who fills out Form DTE 100, the grantor or the grantee?
The grantee or a representative. The form says the grantee or representative must complete all questions in lines 1 through 10 and signs under penalties of perjury. The grantor only supplies the homestead or agricultural-use information tied to lines 8 and 9.
When do I use DTE 100(EX) instead of DTE 100?
Use DTE 100(EX) when the transfer is exempt by Ohio Revised Code section 319.54(G)(3); a note at the top of DTE 100 says so. The Summit County Fiscal Office also lists the Survivorship deed affidavit form as requiring a DTE 100 EX.
What do I attach if line 8 or line 9 is Yes?
Line 8 Yes means DTE 101 is completed; line 9 Yes means DTE 102. A statement complying with R.C. 319.202(A)(2) or (B)(2) can replace the form. The grantee submits it to the county auditor along with the DTE 100.
What is line 10 on Form DTE 100?
Line 10 is the application for the owner-occupancy reduction (2.5% on qualified levies), completed only for residential parcels. You must own and occupy the home as your principal residence on Jan. 1 of that year, and a homeowner and spouse may receive it on only one Ohio home.
Can I fill out Form DTE 100 online?
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 or collect the fee; the statement goes to the county auditor through the channels described under How to submit.
What happens if I give false information on DTE 100?
The instructions say persons willfully failing to comply or falsifying information are guilty of a misdemeanor of the first degree under R.C. 319.99(B). The county auditor may also request documents under R.C. 319.202(A) to verify your answers.
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