Form DTE 26, Application for Valuation Deduction for Destroyed or Damaged Real Property, is the application a property owner files with the county auditor to ask for a deduction from the value of real property that was destroyed or damaged. It is one of the Summit County property tax forms listed by the Summit County Fiscal Office. The deduction depends on the calendar quarter of the damage, and the filing deadline is Dec. 31 or Jan. 31 depending on that quarter. 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 26?
Form DTE 26, Application for Valuation Deduction for Destroyed or Damaged Real Property, is the form an owner uses to ask the county auditor for a deduction from the value of real property that was destroyed or damaged, such as by fire, flood, storm or intentional demolition.
The Summit County Fiscal Office lists it among its forms and describes it as the way to seek a reduction in the value of the damaged portion of a home. The deduction is a percentage of the reduction in value caused by the damage or destruction, and the percentage depends on the calendar quarter in which the damage occurred:
- January – March: 100%
- April – June: 75%
- July – September: 50%
- October – December: 25%
Any deduction that is approved affects the tax bills due the following year. The form is a single application page with eleven numbered lines, an owner declaration under penalties of perjury, and, on the instruction page, a Notice of Two Disinterested Persons that can replace the owner's signature. It is not a complaint about the valuation of property; the Fiscal Office lists a separate form, DTE 1, for complaints to the Board of Revision.
Who needs to file DTE 26?
Owners of real property that was destroyed or damaged, for example by fire, flood, storm or intentional demolition, use Form DTE 26 to request a deduction from the property's value. The Summit County Fiscal Office says such owners may qualify for a reduction in the value of the damaged portion of the home.
- Owners: the owner completes lines 1 through 11 and signs the declaration at the bottom of page 1.
- Owners who cannot sign: if the owner's signature is not provided, the Notice of Two Disinterested Persons may be completed instead. Two people who live in the municipal corporation or township where the property is or was located, and who have no interest in the property, print their names, sign and date it, swearing that the property was destroyed or injured on the date shown.
- County auditor: the form has a separate signature block for the county auditor to sign on behalf of the property owner.
The form is filed in the county where the property is located, so it applies to property in that county only. If the owner's signature is on the front of the application, the notice is not necessary.
When to file DTE 26
File Form DTE 26 by Dec. 31 for property destroyed or damaged in the first nine months of the year (January through September). For property damaged in the last three months of the year (October through December), the deadline is Jan. 31 of the following year.
The instructions pair each calendar quarter with a deadline and a percentage: January – March, Dec. 31, 100%; April – June, Dec. 31, 75%; July – September, Dec. 31, 50%; October – December, Jan. 31, 25%. The application is for a deduction from the current year's value, and any deduction approved affects the tax bills due the following year. The form sets no processing time.
Documents you need
- Additional pages describing the damage, only if line 9 does not leave enough room; the instructions say to attach them if necessary.
- Notice of Two Disinterested Persons, completed only if the owner's signature is not provided on the front of the application; it is not necessary when the owner signs.
How to fill out DTE 26
Enter owner contact details
On lines 1, 2 and 3, enter the owner's full name, mailing address and daytime phone number. Type or print all information.
Identify the damaged parcel
On line 4, enter the parcel number or numbers of the damaged property; the number is shown on your tax bill. On line 5, enter the full address of the damaged property.
Name the county
On line 6, enter the name of the county where the damaged property is located. This is also the county auditor with whom the form is filed.
Enter the date of damage
On line 7, enter the date the damage or destruction occurred. The quarter of this date sets the deadline and the percentage deduction.
Explain cause and describe damage
On line 8, state the cause, such as fire, flood or intentional demolition. On line 9, describe the damage and attach additional pages if necessary.
Estimate the reduction in value
On line 10, enter your best estimate of the reduction in the property's value caused by the damage, in dollars.
Report insurance received
On line 11, if the property is insured, enter the amount the insurance company paid or will pay, if available.
Sign and date the declaration
The owner signs and dates the declaration under penalties of perjury at the bottom of page 1. The county auditor signs in the separate block only when acting on behalf of the owner.
Use the notice if no owner signature
If the owner's signature is not provided, complete the Notice of Two Disinterested Persons instead: two printed names, signatures and dates. It is not necessary when the owner signs.
Review and download the completed PDF
Check every line, the signature or notice, and the filing deadline for your quarter. Download or print the completed PDF from FillingPDF and file it with the county auditor as described under How to submit.
How to submit DTE 26
File Form DTE 26 with the county auditor of the county in which the damaged property is located; the instructions on the form give this as the single filing channel.
- Where: the county auditor's office for the county entered on line 6. For property in Summit County, the form is published by the Summit County Fiscal Office.
- What to send: the completed application with the owner's signature and date, or with the Notice of Two Disinterested Persons completed if the owner's signature is not provided. Attach additional pages if the description of damage on line 9 needs more room.
- When: by Dec. 31 for damage in the first nine months of the year, or by Jan. 31 of the following year for damage in October through December.
The form prints no mailing address, online portal or appointment rule, so contact the county auditor for how it accepts applications. FillingPDF lets you fill out and download the PDF; submission follows the channel above.
Common mistakes to avoid
- Filing after the deadline: Dec. 31 for damage in the first nine months of the year, Jan. 31 of the following year for damage in October through December.
- Expecting the full deduction regardless of timing; the percentage allowed depends on the calendar quarter of the damage, from 100% down to 25%.
- Leaving lines blank; the form says to answer all questions and to type or print all information.
- Entering the property's total value on line 10 instead of your best estimate of the reduction in value caused by the damage.
- Submitting the form with neither the owner's signature nor the completed Notice of Two Disinterested Persons.
- Filing in the wrong county; the form goes to the county auditor of the county where the damaged property is located.
- Leaving out the parcel number on line 4, which the instructions say appears on your tax bill.
- Leaving the line 11 insurance amount blank when the property is insured, instead of showing what the insurer paid or will pay, if available.
Frequently asked questions
What is Form DTE 26 used for?
Form DTE 26 is the application for a valuation deduction for destroyed or damaged real property. The owner files it with the county auditor to reduce the value of the damaged property; an approved deduction affects the tax bills due the following year.
What is the deadline for Form DTE 26?
Dec. 31 for property destroyed or damaged in the first nine months of the year, and Jan. 31 of the following year for property damaged in October through December. The instructions list the deadline next to each calendar quarter.
How much of the damage is deducted under Form DTE 26?
A percentage of the reduction in value, set by the quarter of the damage: 100% for January – March, 75% for April – June, 50% for July – September and 25% for October – December.
Is DTE 26 a Summit County property tax form?
The Summit County Fiscal Office lists DTE 26 among its forms, and it concerns the value used for property tax on damaged real property. It is filed with the county auditor of the county where the property is located.
Who signs Form DTE 26 if the owner cannot?
If the owner's signature is not provided, the Notice of Two Disinterested Persons may be completed instead. The two people must live in the municipal corporation or township of the property and have no interest in it. The form also has a block for the county auditor to sign on behalf of the owner.
Can I fill out Form DTE 26 online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent and does not file the form; you file it with the county auditor of the county where the property is located.
What goes on line 10 of Form DTE 26?
Your best estimate of the reduction in the property's value caused by the damage. It is not the property's full value. Line 11 separately asks for the insurance amount paid or to be paid, if the property is insured.
Ready to fill out DTE 26?
Fill out DTE 26 now