Form DTE 23C, Community School Tax Exemption Renewal Statement, is the yearly statement a property owner files with the Ohio Tax Commissioner so a property used as a community school stays on the tax-exempt list. The Summit County Fiscal Office publishes it among its Summit County property tax forms, but the completed form is returned to the Tax Commissioner, not to the county. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the official PDF lives on the Summit County Fiscal Office website.
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What is DTE 23C?
Form DTE 23C, Community School Tax Exemption Renewal Statement, is the form on which the owner of a property already exempt for use as a community school declares, for the current tax year, that the property is still used that way, so it remains on the tax-exempt list.
The form cites R.C. 5715.27 and is marked "Prescribed 10/19." It is filed with the Tax Commissioner, and the Summit County Fiscal Office makes the PDF available on its forms page.
The form asks for the owner's name, address, daytime telephone and e-mail address, the current tax year, up to four parcel numbers (more go on an attached sheet) and the street address or location of the property. It then carries a declaration made under penalty of perjury: the property was used in the same manner on January 1 of the current year as it was for the tax years addressed in the attached final determination, and the statement is true, correct and complete to the best of the signer's knowledge and belief. The applicant or a representative prints a name, signs and dates it.
The form renews an exemption that has already been granted. It is not the application for the exemption itself: the initial final determination(s) that granted the exemption must be attached to it.
Who needs to file DTE 23C?
The property owner whose property was granted exemption for use as a community school, and who wants it to remain on the tax-exempt list for the current year, files Form DTE 23C with the Tax Commissioner. The instructions on the form say the owner must attest that the property is still being used for the operation of a community school.
Use of the form depends on one condition: you hold an initial final determination (or more than one) that granted exemption to the property for use as a community school. A copy of it must go with the statement.
The form has a line for the "applicant or representative" to print a name and sign, so a representative may complete and sign it for the owner. It does not say what authority the representative must hold.
One statement can list up to four parcel numbers; if the exempt property covers more parcels, continue the list on an attached sheet.
When to file DTE 23C
File Form DTE 23C every year by December 31 of the current year, the date the form gives for its return to the Tax Commissioner. The declaration speaks to how the property was used on January 1 of that same year.
The deadline carries a consequence stated on the form: if the form and the required attachment are not returned to the Tax Commissioner, the Tax Commissioner will order the property returned to the tax list for the current year (see R.C. 5715.27(I)). The form prints no extension or late-filing option.
Documents you need
- A copy of the initial final determination(s) that granted exemption to the property for use as a community school; the form requires it with every renewal statement.
- An attached sheet continuing the list of parcel numbers, only if the exempt property has more than four parcels.
How to fill out DTE 23C
Enter the current tax year
At the top, complete the "Current Tax Year 20" line with the tax year you are renewing.
Enter owner name and address
Fill in Name, Address and City, State, Zip code for the property owner.
Add telephone and e-mail
Enter a daytime telephone number and an e-mail address where the form asks for them.
List parcel numbers on line 1
Enter each parcel number in boxes a) through d). If there are more than four, continue on an attached sheet.
Enter the property location on line 2
Write the street address or location of the property identified above.
Read the declaration
Confirm that the property was used in the same manner on January 1 of the current year as for the tax years in the attached final determination. The statement is made under penalty of perjury.
Print name, sign and date
The applicant or a representative prints a name, signs and enters the date in the signature block.
Prepare the attachment
Make a copy of the initial final determination(s) that granted exemption to the property for use as a community school, to attach to the form.
Review and download the completed PDF
Check every entry, then download or print the completed PDF from FillingPDF and send it with the attachment as described under How to submit.
How to submit DTE 23C
The form names one channel: return it by mail to the Tax Commissioner at the Ohio Department of Taxation.
- Mail to: Ohio Department of Taxation, Division of Tax Equalization, P.O. Box 530, Columbus, OH 43216.
- Deadline: the form must be returned by December 31 of the current year.
- What goes in the envelope: the completed and signed form plus a copy of the initial final determination(s) that granted the exemption.
Send it to the Tax Commissioner at this address, not to the Summit County Fiscal Office that hosts the PDF. The form gives no street address for private delivery services, no online portal and no fax or e-mail option, and it states no fee. FillingPDF lets you fill out and download the PDF; submission follows the channel above.
Common mistakes to avoid
- Returning the form without a copy of the initial final determination(s) that granted the exemption; the instructions require it.
- Returning the form after December 31 of the current year, which can lead the Tax Commissioner to put the property back on the tax list for that year.
- Sending the form to the Summit County Fiscal Office instead of the Tax Commissioner at the Ohio Department of Taxation, Division of Tax Equalization, P.O. Box 530, Columbus, OH 43216.
- Signing the declaration when the property was not used in the same manner on January 1 of the current year as in the final determination; it is made under penalty of perjury.
- Listing more than four parcel numbers on line 1 without continuing the list on an attached sheet.
- Leaving questions unanswered; the instructions say to answer all of the questions.
- Submitting the form without a printed name, signature or date for the applicant or representative.
Frequently asked questions
What is Form DTE 23C used for?
Form DTE 23C is the Community School Tax Exemption Renewal Statement. The owner files it with the Tax Commissioner each year to attest that the property is still used for the operation of a community school, so it stays on the tax-exempt list for the current year.
Is DTE 23C a Summit County property tax form?
The Summit County Fiscal Office publishes it among its forms, but the instructions say to return it to the Tax Commissioner at the Ohio Department of Taxation, Division of Tax Equalization, P.O. Box 530, Columbus, OH 43216, not to the county.
When is Form DTE 23C due?
The form must be returned to the Tax Commissioner by December 31 of the current year. Its declaration refers to how the property was used on January 1 of that year. The form prints no extension option.
What do I attach to the community school renewal statement?
Attach a copy of the initial final determination(s) that granted exemption to the property for use as a community school. If you list more than four parcels on line 1, also attach a sheet continuing the list.
What happens if I do not return Form DTE 23C?
If the form and the required attachment are not returned to the Tax Commissioner, the Tax Commissioner will order the property returned to the tax list for the current year. The form cites R.C. 5715.27(I) for this.
Can a representative sign Form DTE 23C?
The signature block is labeled "applicant or representative," so a representative can print their name, sign and date the statement. The form does not describe what authority the representative needs.
Can I fill out Form DTE 23C 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; you mail it to the Tax Commissioner yourself.
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