Form DTE 105C, Owner Occupancy Credit Application – Summit County, OH

Form DTE 105C, Application for Owner-Occupancy Tax Reduction, is the Summit County Fiscal Office form that homeowners use to apply for the owner-occupancy credit, a reduction in the taxes charged by qualified levies on the home they own and occupy.

The form's instructions explain that the reduction applies against real property taxes, and against manufactured home taxes on a manufactured or mobile home on which a manufactured home tax is assessed. A "homestead" is a dwelling, or a manufactured or mobile home taxed as real property, that is owned and occupied as a home (R.C. 323.151(A)(1)).

Completing the form asks the county to treat your home as owner-occupied. You identify the parcel, the tax district, the owners, the address, the date the home was acquired, the type of home and whether you occupy all of it. You then sign a declaration under penalty of perjury that the application is true, correct and complete. The box marked "For County Auditor's Use Only" is completed by the office, which records whether the application is granted or denied.

DTE 105C is not the Homestead Exemption application. The county lists separate forms for that, such as DTE 105A for people over 65 or permanently and totally disabled under age 65. Removing the credit later uses a separate Owner Occupancy Credit Removal Request Form.

Homeowners in Summit County who own their home and occupy it as their principal place of residence (domicile) on January 1 of the year they file use Form DTE 105C. The county describes the credit as being for owner-occupied homes and says rental properties are ineligible.

Conditions from the form's instructions:

• A homeowner and spouse are entitled to the reduction on only one home in Ohio, unless they can establish that they are domiciled separately.
• A person has only one principal place of residence. It determines, among other things, where you are registered to vote and where you declare residency for income tax purposes.
• If you also qualified for the reduction last year but did not file, you may file a Late Application by checking that box on the front of the form.
• If you or your spouse owns a second or vacation home, the form asks for its address and county.
• If you do not occupy all of the home as your principal place of residence, you answer No and give details.

The form has one signature block, for the applicant. It does not describe filing through a representative.

File Form DTE 105C with the county auditor no later than December 31, the deadline printed at the top of the form. The Summit County Fiscal Office says applications should be submitted by December 31 of the year you qualify.

To qualify for a given year, you must own the home and occupy it as your principal place of residence on January 1 of the year you file.

If you qualified last year but did not apply, check the Late application for prior year box instead of Application for this year. The form does not print a separate deadline for late applications.

You do not file again each year. The county page says the reduction remains until the property transfers or you notify the office that the property is no longer your primary residence.

The form tells you to sign it and mail it to the Summit County Fiscal Office; it names no other channel.

• By mail: Kristen M. Scalise CPA, CFE, Fiscal Office - Auditor Division, 175 S. Main Street Room 301, Akron, Ohio 44308-1364.
• Questions: call 330-643-2661, the number printed on the form.

Mail the application so that it reaches the county auditor no later than December 31. Read the back of the form, which holds the general instructions, before you complete the front. If you cannot find your parcel number or tax district, both appear on your tax bill; if you cannot locate them, contact the county auditor. Leave the auditor's number line and the "For County Auditor's Use Only" box blank. FillingPDF lets you fill out and download the PDF; submission follows the channels above.