Form DTE 23A, Application for Remission of Late-Payment Penalties, is the form a property owner uses to ask Ohio county officials to remit penalties charged on late real property or manufactured home tax payments (R.C. 5715.39). It is one of the Summit County property tax forms published by the Summit County Fiscal Office. The taxpayer completes it, the county treasurer reviews it, and the county auditor decides it or sends it on to the Board of Revision. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the form itself is published by the Summit County Fiscal Office.
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What is DTE 23A?
Form DTE 23A, Application for Remission of Late-Payment Penalties, is the Ohio form on which a taxpayer asks the county to remit penalties charged for paying real property or manufactured home taxes late, citing R.C. 5715.39 and one or more stated reasons.
The printed title reads "Application for the Remission of Real Property and Manufactured Home Late-Payment Penalties (R.C. 5715.39)", and the revision printed on it is Rev. 10/17. The Summit County Fiscal Office's forms page describes the same form as covering real property, personal property and manufactured home late-payment penalties.
The form travels through up to three county offices. The taxpayer completes the front and attaches evidence. The county treasurer checks the penalty amount and the due and paid dates, adds any late-payment history for the preceding three years, records a recommendation to grant or deny, and forwards the application to the county auditor. The auditor grants or denies remission. If the auditor does not grant it, the application goes to the Board of Revision, which decides and notifies the taxpayer by certified mail.
If the application is approved, the interest assessed on the penalty portion only is abated. If it is denied, the accrued penalties and the full interest amount are due.
This form is not DTE 23, which the county lists as the application for real property tax exemption and remission, and it is not DTE 1, the complaint against the valuation of real property.
Who needs to file DTE 23A?
The owner of real property or a manufactured home who was charged a 5% or 10% late-payment penalty on a tax payment, and who has one of the reasons printed on the form, uses Form DTE 23A. The reasons the taxpayer can check are:
- negligence or error of the auditor or treasurer;
- not receiving a tax bill, or a correct one, after attempting to obtain it;
- serious injury, death or hospitalization of the taxpayer within 60 days before the due date, with payment made within 60 days after the due date;
- a payment mailed on or before the due date;
- a mortgage lender's failure to tell the treasurer that the mortgage was satisfied, so no bill was sent (this applies only to the first tax bill after satisfaction);
- reasonable cause and not willful neglect.
If penalties accrued on more than one late payment, a separate application is required for each penalty. The Board of Revision's instructions refer to an applicant who may not be the property owner, in which case the board notifies both. The form does not say who else may sign for the owner. Taxpayers who want to dispute a property's valuation do not use this form.
When to file DTE 23A
File Form DTE 23A after a late-payment penalty has accrued on a real property or manufactured home tax payment. The form prints no filing deadline of its own. The Summit County Fiscal Officer's cover letter says it is in your best interest to pay the real estate taxes in full before the penalty deadlines and before filing the application, and that any balance unpaid as of August 1 and/or December 1 is charged statutory interest.
Timing also matters for the reasons you check. The injury, death or hospitalization reason requires the event within 60 days before the due date and payment within 60 days after it. The treasurer's section for a missing bill refers to a good-faith effort to obtain the bill within 30 days after the due date.
If the Board of Revision denies the application, the taxpayer has thirty (30) days from the mailing of its decision to appeal to the Board of Tax Appeals.
Documents you need
- A copy of all evidence supporting the reason you check; the form says to attach it, and the county's cover letter asks you to explain the reason your payment was late and include copies of evidence.
- Proof of the serious injury, death or hospitalization, if you check that reason; the form says the taxpayer must submit proof.
- Evidence of timely mailing, if you check the reason that the payment was mailed on or before the due date; a private meter postmark on the envelope is not valid.
- Additional pages for your taxpayer statement, only if the space on the form is not enough; the form allows them.
- An explanation in the taxpayer statement, required when you check the negligence-or-error reason or the reasonable-cause reason.
How to fill out DTE 23A
Enter the owner and parcel
Write the name of the Owner of property and the Parcel or I.D.# of property at the top of the form.
Mark tax type, year and half
Check Real or Manufactured home under Property tax type, enter the Tax year, and check First half or Second half.
Enter the penalty amount and rate
Write the Amount of penalty and check 5% penalty or 10% penalty. If penalties accrued on more than one late payment, use a separate application for each.
Enter the key dates
Fill in Date taxes were due and Date taxes and interest were paid. Add Date entered into a payment plan if it applies to you.
Check each reason that applies
Check all the reasons the penalty should be remitted. For the missing-bill reason, enter the date you attempted to obtain a bill. Remember that the mortgage reason covers only the first tax bill after the mortgage was satisfied.
Write the taxpayer statement
Explain why the payment was late and refer to the evidence you attach. The negligence-or-error and reasonable-cause reasons require an explanation; use additional pages if necessary.
Print your name and address
Fill in Name, Address, City, State and ZIP so the county can send you its decision.
Sign and add contact details
Sign as taxpayer and enter the date, your daytime phone number and your e-mail address. Your signature is made under the penalties-of-perjury declaration.
Leave the office sections blank
The County Treasurer, County Auditor and Board of Revision sections, and the Case no. and received-date boxes, are completed by county officials.
Review and download the completed PDF
Check the dates, the penalty amount and the reasons you marked, then download or print the completed PDF from FillingPDF, attach copies of your evidence and submit it as described under How to submit.
How to submit DTE 23A
Form DTE 23A is submitted by mail, signed and with copies of your evidence attached. The form itself names no online or in-person channel.
- Mail to the Summit County Fiscal Officer: the county's cover letter says to sign and mail the completed application to Kristen M. Scalise CPA, CFE, Summit County Fiscal Officer, 175 S. Main Street, Room 320, Akron, Ohio 44308.
- File with the county treasurer: the form's instructions say to file it with the county treasurer of the county where the property is located. The treasurer may insert a name and address on the form, or you can look up the address at ohiocountytreasurers.org.
Complete the name and address block so the county can send you its decision. The auditor returns a copy of the form with its decision. If the application goes to the Board of Revision, the board returns a copy by certified mail.
For help, the cover letter gives Aaron Ludle at (330)-643-2633; the Treasurer Division of the Fiscal Office is listed at 175 S. Main Street, Akron, OH 44308, phone 330.643.2606. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Filing one application for several late payments; the form requires a separate application for each penalty that accrued.
- Offering a private meter postmark as proof of timely mailing; the form says it is not valid for establishing the payment date.
- Checking the injury, death or hospitalization reason without proof, or when payment came more than 60 days after the due date.
- Using the mortgage-lender reason for a bill other than the first one after the mortgage was satisfied; the waiver applies only to that bill.
- Sending the application without copies of evidence or without an explanation of why the payment was late.
- Leaving the name and address block blank or incorrect, when the county uses it to send you its decision.
- Leaving the form unsigned; it carries a declaration under penalties of perjury that the report is true, correct and complete.
- Expecting the county auditor to remit a penalty for reasonable cause; the auditor cannot use it, and only the Board of Revision can consider it.
- Waiting to pay the tax until the application is decided; balances unpaid on August 1 or December 1 are charged statutory interest.
- Missing the thirty (30) day window to appeal a Board of Revision denial to the Board of Tax Appeals.
Frequently asked questions
What is Form DTE 23A used for?
Form DTE 23A is the application for remission of real property and manufactured home late-payment penalties under R.C. 5715.39. You use it to ask the county to remove a 5% or 10% penalty charged for paying a property tax installment late, and you must give a reason and attach evidence.
What reasons qualify for penalty remission on DTE 23A?
The form lists six: negligence or error of the auditor or treasurer; no tax bill or correct bill received; serious injury, death or hospitalization of the taxpayer; payment mailed on or before the due date; a mortgage lender's failure to notify the treasurer; and reasonable cause and not willful neglect.
Where do I send Form DTE 23A in Summit County?
The county's cover letter says to sign and mail it to the Summit County Fiscal Officer, 175 S. Main Street, Room 320, Akron, Ohio 44308. The form's own instructions say to file it with the county treasurer of the county where the property is located.
What happens if my remission application is denied?
Your accrued penalties and the full interest amount are due. If the auditor does not grant remission, the application goes to the Board of Revision, which notifies you by certified mail. You then have thirty (30) days from the mailing of that decision to appeal to the Board of Tax Appeals.
Does approval remove the interest too?
Only in part. The county's cover letter says that if your application is approved, the interest assessed on the penalty portion only is abated. Statutory interest applies to any balance unpaid as of August 1 and/or December 1.
Can the county auditor grant remission for reasonable cause?
No. The auditor instructions say the auditor cannot use reasonable cause to remit a late-payment penalty. The auditor must consider the first five reasons on the form, even if you did not check them. Reasonable cause is considered by the Board of Revision.
What do I attach to Form DTE 23A?
Attach a copy of all evidence supporting your reason. That means proof of injury, death or hospitalization if you check that reason, and evidence of timely mailing if you check the mailing reason. A private meter postmark is not valid proof.
Can I fill out Form DTE 23A online on FillingPDF?
You can fill out the fillable PDF online on FillingPDF and download or print it. FillingPDF is independent of the Summit County Fiscal Office and does not file the application; you submit it to the county yourself.
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