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Home ▸ Departments ▸ Auditor

Owner Occupancy Credit Department

  1. What is the Owner Occupancy Credit (OOC)?
    OOC is a credit that is calculated by your taxing district’s reduction factor based on the taxes charged by qualified levies. To receive the OOC reduction, you must own and occupy your home as principal place of residence on Jan. 1 of the year you are applying. Homeowners are only allowed this reduction on one property. The property must be in the name of an individual or a trust.
  2. Why am I not receiving the Owner Occupancy Credit (OOC)?
    To receive the credit, you must fill out a DTE105C Owner Occupancy Credit application and return it to the Auditor’s Office by walk-in, mail or email. You can also file by using our SmartFile paperless filing system.
  3. I’ve been living at my home for several years and wasn’t receiving the Owner Occupancy Credit. Can I get credited for those years?
    No. Under most circumstances, the Ohio Revised Code (ORC) only allows a recoupment for one year. It is the responsibility of the tax payer to review their tax bill and contact the Auditor’s Office to notify us of any potential issues with the tax bill.