Tax Reduction Programs

Homestead Exemption for Senior Citizens, Disabled Persons and Surviving Spouses (DTE 105A)

The Homestead Exemption program assists senior and disabled citizens in Franklin County by providing tax savings on the real estate or manufactured home taxes.

Learn more about DTE 105A.

DTE 105A Form

Homestead Exemption for Disabled Veterans (DTE 105I)

This program assists veterans with a total (100%) disability rating by providing tax savings on the real estate or manufactured home taxes.

Learn more about DTE 105I.

DTE 105I Form

Homestead Exemption for Surviving Spouses of Public Service Officers Killed in the Line of Duty (DTE 105K)

This program assists qualified surviving spouses by providing tax savings on real estate or manufactured home taxes.

DTE 105K Form

Child Care Center Tax Reduction (DTE 105J)

The Child Care Center Exemption credit allows qualifying centers to receive a partial property exemption based on qualifications set by the State. Follow the link for form DTE 105J for additional information.

DTE 105J Form

Owner Occupied Reduction for Real Property (DTE 105C) &
Manufactured and Mobile Homes Taxed Like Real Property (DTE 56)

The owner-occupancy credit (formerly known as the 2.5% supplemental rollback) is a tax reduction program for owner-occupied residential property in Ohio that applies only to tax levies passed during or prior to the November 2013 general election. The reduction is applied against real property taxes and manufactured home taxes on any 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.

To qualify, a homeowner must own and occupy the homestead as their primary domicile as of January 1 of the tax year for which they apply.

Learn more about DTE 105C and DTE56.

DTE 105C Form - Real Property Form

DTE 56 Form - Manufactured Home Form

Complaint Against the Valuation of Real Property (DTE 1)

The Franklin County Board of Revision (BOR) hears complaints on the market value of your property and can adjust the value based on presented evidence.

Residential property owners will also need the Residential Data Sheet(PDF, 34KB) to accompany the below complaint form.

The BOR accepts property value complaints from mid-November through March 31 every year.

Learn more about DTE 1.

DTE 1 Form

Complaint Against the Valuation of Manufactured or Mobile Home Taxed Like Real Property (DTE 1M)

The Franklin County Board of Revision hears complaints against the valuations of manufactured or mobile home taxed like real property.

The BOR accepts property value complaints from mid-November through March 31 every year.

Learn more about DTE 1M.

DTE 1m Form

Damaged Real Property Value Reduction (DTE 26)

If your property has been damaged by a storm, fire, or by other means, you may be eligible for a reduction in your real estate tax bill. State law gives county auditors the authority to reduce real estate values for properties that have been damaged or destroyed. A substantial reduction in property value will result in a reduction in your real estate tax bill for your property until it has been restored to its prior condition.

Learn more about DTE 26.

DTE 26 Form

Damaged Manufactured Homes (DTE 49)

If your property has been damaged by a storm, fire, or by other means, you may be eligible for a reduction in your manufactured home tax bill. State law gives county auditors the authority to reduce manufactured home values for properties that have been damaged or destroyed. A substantial reduction in property value will result in a reduction in your manufactured home tax bill for your property until it has been restored to its prior condition.

DTE 49 Form

Real Property Tax Exemption (DTE 23)

The Real Property Exemption is to partially reduce or fully eliminate property taxes for non-profit and government owned and utilized properties. Please note that you must have owned the property for a year before you can apply for an exemption

Learn more about DTE 23.

DTE 23 Form

CAUV Initial Application (DTE 109)

The Current Agricultural Use Value (CAUV) is a program that reduces the land value of properties devoted exclusively to commercial agricultural use. By reducing the value, the program can substantially reduce property taxes for working farmers.

Learn more about DTE 109.

DTE 109 Form