Transfer Department
In Transferring real property, the
county auditor must follow Revised Code section 319.20, which states you
must declare value on the real property and pay the conveyance fee or
show reasons for exemption from the fee, before the auditor shall
transfer the land. This duty is mandatory.
- Before the county auditor can endorse a
conveyance, the grantee must submit either DTE Form 100, declaring
value if it is a taxable transfer or DTE Form 100 (EX), explaining
the reason for exemption. See DTE 100 EX Reference Guide for reasons
for exemptions.
- Property that currently receives the Homestead or 2.5% (owner occupied) reduction must also complete a Statement of Conveyance Homestead Property, Form DTE 101.
- Property
- Deeds cannot be recorded by the county
recorder until it is stamped by the county auditor stating the
grantor has complied with section 319.202 (conveyance form correctly
completed).
- We recommend you have an attorney prepare the documents but you may prepare your own.
- The document must have the prior reference listed on the document. For all transfers of acreage property you are required to see the tax map office before transferring the property.
- Minimum Requirements for Instruments of Conveyance, eff. 10/02/17
Fees
- Conveyance fee is $.004 on purchase price
rounded to the next $100.00 plus a $.50 per tax parcel.
Transfer
Department Forms
- Real Property Conveyance Fee Statement of Value and Receipt (DTE Form 100)
- Statement of Reason for Exemption From Real Property Conveyance Fee (DTE Form 100EX)
- Manufactured or Mobile Home Conveyance Fee Statement of Value and Receipt (DTE Form 100M)
- Statement of Reason for Exemption From Manufactured and Mobile Conveyance Fee (DTE Form 100M(EX)
- Homestead Exemption Application for Senior Citizens, Disabled Persons and Surviving Spouses (DTE Form 105A)
- Application for Owner-Occupancy Tax Reduction (DTE Form 105C)
- Statement of Conveyance of Current Agricultural Use Valuation Property (DTE Form 102)
- Application for Real Property Tax Exemption and Remission (DTE Form 23)
-
Application for the Remission of Real Property and Manufactured Home
Late-Payment Penalties (DTE Form 23A) - Tax Incentive Program -- Application for Real Property Tax Exemption and Remission (DTE Form 24)
- Complaint Against the Continued Exemption of Real Property from Taxation (DTE Form 23B)
- Complaint Against the Valuation of a Manufactured or Mobile Home Taxed Like Real Property (DTE Form 1M)
- Tax Incentive Program -- Power of Attorney for Real Property Tax Exemption Application (DTE Form 24P)
- Statement of Conveyance of Homestead Property (DTE Form 101)