Form DTE 100EX, Statement of Reason for Exemption from Real Property Conveyance Fee, is the statement a grantee or the grantee's representative completes to show why a transfer of real property carries no conveyance fee under Ohio Revised Code sections 319.202 and 319.54(G)(3). The Summit County Fiscal Office publishes it with its other property transfer forms, one of the Summit County property tax forms listed on its forms page. On FillingPDF you can fill out the form online and download or print the completed PDF; the original PDF is published by the Fiscal Office.
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What is DTE 100EX?
Form DTE 100EX, Statement of Reason for Exemption from Real Property Conveyance Fee, is the Ohio statement on which the grantee of a real property transfer, or the grantee's representative, names the legal reason no conveyance fee should be charged on that transfer.
The form cites Ohio Revised Code (R.C.) sections 319.202 and 319.54(G)(3). It has a block at the top marked "For County Auditor's Use Only" and a section the grantee completes, lines 1 through 8. Line 5 lists exemptions (a) through (y), among them transfers to or from the United States or the state, transfers that only provide or release security for a debt, gifts between spouses or parent and child, transfers on the death of an owner, and transfers to or from a 501(c)(3) organization without consideration. Lines 6 and 7 ask whether the property carries a homestead exemption or current agricultural use valuation, and line 8 is the application for the owner-occupancy reduction on qualified levies.
The Summit County Fiscal Office lists the DTE 100 separately as the Conveyance Fee Statement; this page covers the exemption statement, DTE 100EX. Companion forms named on the form are DTE 101 (homestead property) and DTE 102 (current agricultural use property). The Fiscal Office also says deeds such as the Quit Claim Deed and the Survivorship Deed require a DTE 100 or a DTE 100 EX.
Who needs to file DTE 100EX?
The grantee, the person receiving the property, completes the form, or the grantee's representative does so on the grantee's behalf. The form states that the section below the county block must be completed by the grantee or his or her representative.
You use it when a transfer of real property fits one of the exemptions (a) through (y) printed on line 5, and you check the one that applies. The county auditor may inspect any document connected with the conveyance to decide whether the transfer is entitled to the exemption, so claim only a reason you can support.
Extra steps apply in two cases. If the grantor has indicated the property receives the senior citizen, disabled person or surviving spouse homestead exemption, the grantor completes DTE 101 or a statement meeting R.C. 319.202(A)(2). If the grantor has indicated the property qualified for current agricultural use valuation, the grantor completes DTE 102 or a statement meeting R.C. 319.202(B)(2). In both cases the grantee submits that form to the county auditor with this statement.
Line 8 applies only if the parcel is used for residential purposes.
When to file DTE 100EX
The form is completed when a conveyance of real property is submitted and the grantee claims that no conveyance fee applies. It prints no separate due date, so it goes with the conveyance paperwork the county auditor receives.
The Summit County Fiscal Office says it requires the State of Ohio DTE 100 (Rev. 5/20) and DTE 100EX (Rev. 1/14), and that as of June 30, 2021 outdated DTE forms are no longer accepted. Use the current revision.
Timing also matters for line 8. To receive the owner-occupancy reduction for next year, you must own and occupy the home as your principal place of residence (domicile) on January 1 of that year. If line 8 is not completed, the owner cannot receive the reduction until another proper and timely application is filed.
Documents you need
- Form DTE 101, when the grantor has indicated the property receives the senior citizen, disabled person or surviving spouse homestead exemption; the grantor may instead provide a statement meeting R.C. 319.202(A)(2).
- Form DTE 102, when the grantor has indicated the property qualified for current agricultural use valuation; the grantor may instead provide a statement meeting R.C. 319.202(B)(2).
- Supporting documents the county auditor may require to substantiate the exemption claimed on line 5, such as affidavits, deeds, trust documents, purchase agreements or closing statements.
- Court orders, corporate board resolutions, articles of incorporation or IRS exemption certificates, only if the auditor asks for them to support the exemption claimed.
How to fill out DTE 100EX
Leave the county auditor block blank
The top section, from Date and Co. no. through Description, is marked FOR COUNTY AUDITOR'S USE ONLY. The grantee or representative completes only the section that begins at line 1.
Enter the grantor on line 1
List the grantor's name as shown in the deed or other instrument conveying the property, and the grantor's phone.
Enter the grantee on line 2
List the grantee's name as shown in the deed or other instrument, plus the phone and the grantee's mailing address.
Give the property and billing addresses
Line 3: the address of the property conveyed, by street number and name. Line 4: the complete name and address to which tax bills are to be sent.
Check one exemption on line 5
Check the one reason, (a) through (y), that fits the transfer. Be ready to support it, since the auditor may ask for additional documents.
Answer the homestead question on line 6
Check Yes or No on whether the grantor indicated the property gets the senior citizen, disabled person or surviving spouse homestead exemption. If Yes, complete DTE 101 and submit it with this statement.
Answer the agricultural question on line 7
Check Yes or No on whether the grantor indicated current agricultural use valuation. If Yes, DTE 102 or a statement meeting R.C. 319.202(B)(2) goes with this form.
Complete line 8 for residential parcels
Check Yes or No on whether the property will be the grantee's principal residence by Jan. 1 of next year, and, if Yes, whether it is a multi-unit dwelling. Complete it only if the parcel is used for residential purposes.
Review, sign and download the PDF
The grantee or representative signs and dates under the declaration made under penalties of perjury. Check every line, then download or print the completed PDF from FillingPDF and submit it as described under How to submit.
How to submit DTE 100EX
The form is submitted to the county auditor with the conveyance, and it prints no mailing address, portal or appointment rule of its own.
- To the county auditor: the instructions to lines 6 and 7 tell the grantee to submit DTE 101 or DTE 102, when they apply, to the county auditor along with this statement. Submit the statement the same way.
- Questions about local handling: the Summit County Fiscal Office lists the form on its forms page, https://fiscaloffice.summitoh.net/forms. Contact the office there to confirm where and how it accepts conveyance paperwork.
- Printing: the Fiscal Office asks that you print the form with a ¼" margin on all sides and no scaling.
Keep any supporting documents ready, because the auditor may ask for them. FillingPDF lets you fill out and download the PDF; submission follows the county auditor's channels above.
Common mistakes to avoid
- Leaving questions blank. The instructions say all questions on lines 1 through 8 must be completed to the best of your knowledge.
- Checking more than one box on line 5; the instructions say to check one of the exemptions (a) through (y).
- Answering Yes to line 6 or 7 without having the grantor's DTE 101 or DTE 102, or a statement that meets the R.C. requirements, ready to submit with this form.
- Skipping line 8 on a residential parcel; without it the owner cannot get the owner-occupancy reduction until another proper and timely application is filed.
- Writing the grantor or grantee name differently from the deed or other instrument conveying the property.
- Using an outdated DTE form; the Fiscal Office says outdated DTE forms are no longer accepted as of June 30, 2021.
- Printing the PDF scaled or with narrow margins instead of a ¼" margin on all sides and no scaling.
- Assuming no tax is due because no tax bill arrives; the instructions say each owner must pay property taxes on time even without a bill.
- Giving false information; willful failure to comply or falsifying is a misdemeanor of the first degree under R.C. 319.99(B).
Frequently asked questions
What is Form DTE 100EX used for?
Form DTE 100EX is the Statement of Reason for Exemption from Real Property Conveyance Fee. The grantee or a representative completes it to name the exemption, (a) through (y) on line 5, that means no conveyance fee is charged on the transfer under R.C. 319.202 and 319.54(G)(3).
Who completes the DTE 100EX, the grantor or the grantee?
The grantee or the grantee's representative completes it. The grantor still has a role on lines 6 and 7: if the grantor indicated a homestead exemption or agricultural use valuation, the grantor completes DTE 101 or DTE 102, or a statement meeting the R.C. requirements.
Can I fill out Form DTE 100EX online?
You can fill out the PDF online on FillingPDF and download or print the completed form. FillingPDF is an independent service, not the Summit County Fiscal Office, and it does not file the form; you submit it through the county auditor's channels.
Can I check more than one exemption on line 5?
No. The instructions say to check one of the exemptions, (a) through (y), as appropriate. Choose the one that fits the transfer, and keep in mind that the county auditor may require documents to confirm the exemption.
What documents might the county auditor ask for with the DTE 100EX?
The auditor may require affidavits, deeds, trust documents, purchase agreements, closing statements, court orders, corporate board resolutions, articles of incorporation, IRS exemption certificates or any other proof that substantiates the claim. These are requested only when the auditor decides they are needed.
Which revision of DTE 100EX does Summit County accept?
The Summit County Fiscal Office says it requires the State of Ohio DTE 100EX (Rev. 1/14), together with DTE 100 (Rev. 5/20), and that outdated DTE forms were no longer accepted as of June 30, 2021. The Fiscal Office asks you to print with a ¼" margin and no scaling.
Do I have to complete line 8 of the DTE 100EX?
Complete line 8 only if the parcel is used for residential purposes. It is the application for the owner-occupancy reduction, and failing to complete it prevents the owner from receiving that reduction until another proper and timely application is filed.
What happens if I give false information on this form?
The instructions warn that persons willfully failing to comply with R.C. 319.202 or falsifying information are guilty of a misdemeanor of the first degree under R.C. 319.99(B). The signature block is a declaration under penalties of perjury.
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