Form DTE 24, Tax Incentive Program - Application for Real Property Tax Exemption and Remission, is the application used in Summit County, Ohio, to ask that property covered by a tax incentive be placed on the tax-exempt list. It is one of the forms behind Summit County property tax exemptions, and it is filed with the Summit County Fiscal Office, which completes the county auditor's finding and the treasurer's certificate before the application goes on to the Ohio Department of Taxation. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the original form and the Fiscal Office's filing notes are published by the county.
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What is DTE 24?
Form DTE 24, Tax Incentive Program - Application for Real Property Tax Exemption and Remission, is the Ohio application a property owner, an owner's representative or, in some cases, a political subdivision files to have real property placed on the tax-exempt list under an authorizing agreement, ordinance or resolution and the limits of the Ohio Revised Code (R.C.).
The Summit County Fiscal Office distributes it among its property tax forms. It is a four-page form. Page 1 holds the instructions, the applicant's name and the contact for notices. Page 2 identifies the parcels, the school district, the property and its owner, the R.C. section under which exemption is sought, and the terms of the incentive. Page 3 is the County Auditor's Finding, and page 4 is the Treasurer's Certificate. The Fiscal Office completes those last two pages before forwarding the application to the Ohio Department of Taxation.
Question 7 lists the sections of the Revised Code the form covers, from §725.02, §1728.10 and §5709.40(B) through §5709.88, with a line to specify another incentive program by R.C. section. Question 10 asks, for tax increment financing exemptions, who is filing.
The Fiscal Office's forms page also lists DTE 23, a separate Application for Real Property Tax Exemption and Remission, and DTE 24 is the version for tax incentive programs. Form DTE 24P is the power of attorney attached when a political subdivision files with the owner's consent.
Who needs to file DTE 24?
Property owners who hold a tax incentive for real property in Summit County and want it recorded as an exemption use Form DTE 24. The application must be signed by the property owner or the owner's representative.
For exemptions requested under R.C. 725.02, 1728.10, 5709.40, 5709.41, 5709.73 or 5709.78 (the tax increment financing provisions), the form lets other parties sign:
- the political subdivision without the property owner's consent;
- the political subdivision with the owner's consent, acting under a power of attorney, in which case DTE form 24P is attached.
Question 10 records which of these applies: filed by the property owner, by the political subdivision without owner consent, or by the political subdivision with owner consent.
The form says that if a political subdivision signs without the owner's consent, the exemption is subordinate to an exemption granted under any other section of the Revised Code, and service payments are not required for the portion exempt under that other section. If the title holder differs from the applicant, question 6 asks for an explanation. For help completing the form, the instructions direct you to the county auditor.
When to file DTE 24
The final deadline for filing with the county auditor is December 31 of the year for which exemption is sought. The form prints no earlier or later date of its own.
Before you file, the application needs the county auditor's finding (page 3) and the treasurer's certificate (page 4). The treasurer's certificate must be complete and signed, or the tax commissioner has no jurisdiction to act on the application and it is subject to dismissal. Allow time for those steps ahead of December 31.
The form sets no processing time. Where service payments in lieu of taxes are involved, the instructions say they remain in effect for the term of the exemption, so check the form's special instructions on tax increment financing before you sign.
Documents you need
- Three copies of the completed application, one of them an original according to the Summit County Fiscal Office; keep a copy for your records.
- A copy of the property record card, which you obtain from the county auditor and enclose with the application.
- Treasurer's certificate (page 4), completed and signed by the county treasurer; without it the tax commissioner has no jurisdiction to act on the application.
- Question 9a: a copy of the resolution or ordinance of the subdivision granting the incentive and/or the applicant's incentive agreement with the subdivision.
- Question 9b: a copy of school district approval, if required.
- A copy of the signed Tax Incentive Agreement, with any amendments, ordinances, resolutions, relocation notices, area boundaries, parcel listings and other related information, as the Fiscal Office requests.
- DTE form 24P, only if a political subdivision files with the property owner's consent acting under a power of attorney (question 10).
- Additional sheets, only if you need more room for an answer; mark which question each sheet answers. Continue parcel numbers on an attached sheet if there are more than four.
How to fill out DTE 24
Enter applicant and notice contact
On page 1, type or print the applicant's name. Under Notices concerning this application should be sent to, give the name (if different from the applicant), address, city, state, ZIP and telephone number.
List parcel numbers
Question 1: enter up to four parcel numbers on lines a through d and continue on an attached sheet if there are more. All parcels must be in the same school district.
Give school district and property location
Question 2: enter the school district where the property is located. Question 3: enter the street address or location of the property.
Identify the title holder
Question 4: enter the name in which title is held and the owner's address. Question 5: enter the date title was acquired. Question 6: explain if the title holder is different from the applicant.
Select the Revised Code section
Question 7: mark each section under which exemption is sought, such as §725.02, §5709.40(B) or §5709.78(A). If it is another incentive program, specify the R.C. section on the line provided.
Explain the incentive terms
Question 8: describe the terms and details of the incentive, such as the real property included, the percentage exempted and the number of years. Use an additional sheet if needed, marked with the question number.
Attach the incentive documents
Question 9a: attach the resolution or ordinance granting the incentive and/or the incentive agreement. Question 9b: attach the school district approval if required.
Say who is filing a TIF request
Question 10, only for a tax increment financing exemption: mark whether the application is filed by the property owner, by the political subdivision without owner consent, or by the political subdivision with owner consent (attach DTE form 24P).
Sign the declaration
The property owner or representative signs the declaration under penalty of perjury, then prints name and title, address, city, state, ZIP, telephone number and date. For TIF exemptions, the other signers described in the form's special instructions may sign.
Leave the county sections for the offices
Page 3 (County Auditor's Finding) and page 4 (Treasurer's Certificate) are completed by the county auditor and treasurer. Ask the Summit County Fiscal Office about its procedure, and do not fill them in yourself.
Review, download and assemble copies
Check that every question is answered. Download or print the completed PDF from FillingPDF, make three copies (one an original) plus your own, add the attachments and submit through the channels under How to submit.
How to submit DTE 24
You submit Form DTE 24 on paper to the county auditor's office in the county where the property is located; for Summit County, that is the Summit County Fiscal Office.
- Copies: submit three copies of the application. The Fiscal Office's forms page says one of the three must be an original. Keep a copy for your records.
- Attachments: include a copy of the signed Tax Incentive Agreement, plus any amendments, ordinances, resolutions, relocation notices, area boundaries, parcel listings and other information that relates to the incentive, and the property record card.
- Auditor's finding and treasurer's certificate: the form says to ask the county auditor for the procedure to obtain the treasurer's certificate. The Fiscal Office states that its office completes the Auditor's findings and Treasurer's Certificate before forwarding the application to the Ohio Department of Taxation. Confirm the procedure with the office when you file.
- Forwarding to the state: the form says two copies of the completed application go to the Ohio Department of Taxation, Tax Equalization Division, P.O. Box 530, Columbus, OH 43216-0530.
The form names no fee, online portal or appointment rule. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Filing after December 31 of the year for which the exemption is sought, which is the final deadline with the county auditor.
- Submitting the application with an incomplete or unsigned treasurer's certificate; the tax commissioner then has no jurisdiction and the application can be dismissed.
- Leaving out the property record card from the county auditor.
- Listing parcels from more than one school district; question 1 requires all parcels to be in the same school district.
- Leaving questions unanswered, or adding extra sheets without noting which question each one answers.
- Omitting the resolution, ordinance or incentive agreement (question 9a), or school district approval where required (9b).
- Having a political subdivision file with the owner's consent without attaching DTE form 24P.
- Leaving the form unsigned; the property owner or the owner's representative must sign.
- Handing over fewer than three copies, or no original, or keeping no copy for your records.
Frequently asked questions
What is Form DTE 24 used for?
Form DTE 24 is the Tax Incentive Program application for real property tax exemption and remission. It asks that property covered by a tax incentive be placed on the tax-exempt list under an agreement, ordinance or resolution and the Ohio Revised Code, and it goes through the county to the Ohio Department of Taxation.
Which Summit County property tax form is DTE 24?
DTE 24 is the exemption application for tax incentive programs in Summit County, filed with the Summit County Fiscal Office. The office's forms page lists DTE 23 separately as a general Application for Real Property Tax Exemption and Remission, so check which one matches your situation.
When is the DTE 24 deadline?
The final deadline for filing with the county auditor is December 31 of the year for which exemption is sought. The treasurer's certificate and the auditor's finding must be completed too, so start the process before that date.
How many copies of DTE 24 do I submit?
Submit three copies to the county auditor's office where the property is located. The Summit County Fiscal Office says one must be an original. Make a further copy for your own records.
Who can sign Form DTE 24?
The property owner or the owner's representative signs. For exemptions under R.C. 725.02, 1728.10, 5709.40, 5709.41, 5709.73 or 5709.78, a political subdivision may also sign, with or without the owner's consent; with consent it acts under a power of attorney and attaches DTE form 24P.
What do I attach to Form DTE 24?
Attach the property record card from the county auditor, the resolution, ordinance or incentive agreement (question 9a), and school district approval if required (9b). The Fiscal Office also asks for the signed Tax Incentive Agreement and related amendments, resolutions and parcel listings.
Who completes the treasurer's certificate on DTE 24?
The county treasurer completes and signs it. The form tells you to ask the county auditor for the procedure, and the Summit County Fiscal Office says its office completes the auditor's findings and treasurer's certificate before forwarding the application. An unsigned certificate can lead to dismissal.
Can I fill out Form DTE 24 online on FillingPDF?
Yes. You can fill out the fillable PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the form or deliver it to the Summit County Fiscal Office; you submit it through the county's channels.
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