Carroll County Auditor

119 S. Lisbon St, Suite 203, Carrollton, OH 44615
Phone: 330-627-2250 • Fax: 330-627-0426

Real Property Tax Rollbacks

Non-Business Credit

Current state law (Revised Code Section 319.302) requires each county auditor to reduce all real property taxes charged by 10 percent. Effective June 30, 2005 by Section 612.21 and first applied to tax year 2005 (distributions made in calendar year 2006) by Section 557.15, the 10 percent rollback will be applied to all real property that is not intended primarily for use in a business activity. Qualifying property includes property subject to the following uses: farming; leasing property for farming; occupying or holding or leasing property improved with single-family, two-family, or three-family dwellings; or holding vacant land that the county auditor determines will be used for farming or to develop single-family, two-family, or three-family dwellings.

Homestead Exemption - Property Tax Relief for Senior Citizens and the Disabled

The Homestead exemption is available to all homeowners 65 and older and all totally and permanently disabled homeowners with a qualifying household income.

Ohio Revised code establishes a maximum Ohio Adjusted Gross Income of $30,000 to be indexed each year. The means test was indexed to $30,500 for 2014 applications. Income is the Ohio Adjusted Gross Income (OAGI) of the applicant and the applicant’s spouse; OAGI can be found on line 3 of the Ohio Income Tax Return. The 2015 income threshold is $31,000 and the 2016 threshold is $31,500.

The Homestead exemption offers all eligible homeowners the opportunity to shield up to $25,000 of the market value of their homestead from property taxation. That means a home valued at $100,000 will generally be taxed as if it was valued at $75,000.

Seniors and disabled Ohioans must apply to their local county auditor in order to take advantage of the homestead exemption. Applications can be submitted in any year after the first Monday in January and on or before the first Monday in June.
House Bill 166 extended deadline for application for homestead exemption to Dec. 31st.

Forms

Owner-Occupancy Credit

The owner-occupancy credit is a reduction in the taxes charged by qualified levies. 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. See R.C. 323.151(A)(1).

To receive the owner-occupancy homestead tax reduction, you must own and occupy your home as your principal place of residence (domicile) on Jan. 1 of the year you file for the reduction. A homeowner and spouse are entitled to this homestead tax reduction on only one home in Ohio, unless they can establish that they are domiciled separately. A person only has one principal place of residence. Your principal place of residence determines, among other things, where you are registered to vote and where you declare residency for income tax purposes. Please submit applications for the owner-occupancy credit before the first Monday in June. House Bill 166 extended deadline for application for owner-occupancy property tax rollback to Dec. 31st.

Forms