The Ohio DTE 24 form, officially known as the Application for Real Property Tax Exemption and Remission, is a crucial document for property owners seeking tax incentives within the state. By submitting this form to the county auditor's office where the property is situated, applicants can request an exemption or remission from real property tax under specific conditions stated by the Ohio Revised Code. The form requires thorough documentation, including the titleholder's information, parcel number(s), and a detailed explanation of the tax incentive sought, underscoring the necessity for accuracy and completeness in the application process.
In Ohio, navigating the complexities of property tax exemptions necessitates familiarity with various forms, among which the DTE 24 stands out for its specific application in the Tax Incentive Program. This document, integral for property owners in Champaign County and elsewhere across the state, is designed to facilitate applications for real property tax exemption and remission, streamlining the process for receiving tax benefits under several provisions of the Ohio Revised Code. Applicants are required to submit three copies of this form to the county auditor's office where the property is located before the December 31 deadline of the tax year in question. The form demands meticulous completion, including obtaining a treasurer's certificate and ensuring all questions are answered fully, potentially with additional sheets if the provided space is insufficient. It caters to a range of exemptions, including those under the Tax Increment Financing provisions, and requires sign-off by property owners or their representatives. Significantly, this form sets the stage for the possibility of future tax-exempt status for the property in question, thereby necessitating careful attention to the details of the agreement outlined within the application, including the percentage of exemption and the duration. Understanding and completing the DTE 24 form correctly is paramount for any property owner aiming to navigate the intricacies of Ohio’s property tax incentive programs efficiently.
Champaign
County name
DTE 24
Rev. 4/05
Tax Incentive Program – Application for
Real Property Tax Exemption and Remission
Date received by county auditor
Date received by DTE
Offi ce Use Only
County application number
DTE application number
General Instructions
Submit three copies of this application to the auditor’s office in the county where the property is located (make a copy for your records). The final deadline for filing with the county auditor is Dec. 31 of the year for which exemption is sought. If you need assistance in completing this form, contact your county auditor.
Both the county auditor’s finding (page 3) and the treasurer’s certificate (page 4) of this application must be completed. Ask your county auditor for the procedure to follow to obtain the treasurer’s certificate. When presented with this application, the county treasurer should promptly complete the certificate and return the application to you so it may be filed with the county auditor. The county treasurer should make certain that the treasurer’s certificate is complete and accurately reflects the pay- ment status of taxes, special assessments penalties and interest, by tax year. Obtain a copy of the property record card from the county auditor and enclose it with this application. It is the applicant’s responsibility to make sure the information supplied by the county auditor and county treasurer is complete and accurate.
Answer all questions on the form. If you need more room for any question, use additional sheets of paper to explain details. Please indicate which question each additional sheet is answering. This application must be signed by the property owner or the property owner’s representative.
Special Instructions for Tax Increment Financing Exemptions
If the applicant requests an exemption under Ohio Revised Code (R.C.) 725.02, 1728.10, 5709.40, 5709.41, 5709.73 or 5709.78, the application can be signed by the property owner, the property owner’s representative, the political subdivi- sion without the property owner’s consent, or the political subdivision with the property owner’s consent acting under a power of attorney (attach DTE form 24P). If the application is signed by the political subdivision without the property owner’s consent, such exemption shall be subordinate to an exemption granted under any other section of the Revised Code and service payments shall not be required for the portion of the property exempt under that other section. If the exemption requested involves service payments in lieu of taxes and the application is signed by the property owner, the property owner’s representative, or the political subdivision with the property owner’s consent acting under a power of attorney, those payments will remain in effect for the term of the exemption even if the property is used later for another exempt purpose, unless the political subdivision consents in writing to the subsequent exemption. These service pay- ments are also binding on future owners if the political subdivision or the property owner files a notice with the county recorder after the tax commissioner approves the application, unless the political subdivision consents in writing to the subsequent exemption. Failure to file such notice relieves only future owners from the obligation to make service pay- ments if the property becomes exempt under any other provision of the Revised Code. Consent by a property owner filed with the tax commissioner after the commissioner has approved an application for exemption originally filed by the political subdivision without the property owner’s consent will trigger the same procedures mentioned above for an application fi led by or with the property owner’s consent.
Please Type or Print Clearly
Applicant name
Name
Notices concerning
this application Name (if different from applicant) should be sent to
Address
City
State
ZIP
Telephone number
Application is hereby made to have the following property placed on the tax-exempt list pursuant to the authorizing agreement, ordinance or resolution, and the limitations in the Ohio Revised Code.
Karen T. Bailey, Champaign County Auditor
1.Parcel number(s).(If more than four, continue on an attached sheet.) All parcels must be in the same school district.
a)
b)
c)
d)
Page 2
2.School district where located
3.Street address or location of property
4.a) Title to this property is in the name of b) Address of owner
5.Date title was acquired
6.If title holder is different from applicant, please explain
7.Under what section(s) of the Ohio Revised Code is exemption sought?
§725.02
§1728.10
§5709.40(B)
§5709.40(C)
§5709.41
§5709.62
§5709.63
§5709.71
§5709.73(B)
§5709.73(C)
§5709.78(A)
§5709.78(B)
§5709.88
Other incentive program, specify R.C. section
8.Explain terms and details of incentive (real property included, percentage exempted, number of years, etc.).
9.a) Attach a copy of the resolution or ordinance of the subdivision granting the incentive and/or the applicant’s incentive agreement with the subdivision.
b) Attach a copy of school district approval (if required).
10.If this application requests exemption under a tax increment financing provision (see special instructions), please indicate whether the application is being filed.
By the property owner
By the political subdivision without owner consent
By the political subdivision with owner consent (attach copies of DTE form 24P)
I declare under penalty of perjury that I have examined this application and, to the best of my knowledge and belief, it is true, correct and complete.
Applicant or representative signature
Print name and title
ZIP code
Date
Page 3
County Auditor’s Finding
Taxable value in year of application
(tax year)
Land
Building
Total
Taxable value in prior year
This application covers property that is (check all that apply):
Currently exempt*
New construction on previously exempted parcel
Currently on CAUV
Previously exempt
Previously on CAUV
Auditor’s recommendation Grant
Partial grant
Deny
None
Comments:
County auditor (signature)
Forward two copies of the completed application to the Ohio Department of Taxation, Tax Equalization Division, P.O. Box 530, Columbus, OH 43216-0530.
*If the property or any portion of the property is currently exempt, please indicate below the type of exemption, the portion of property exempted and the tax years to which the current exemption applies.
Page 4
Treasurer’s Certificate
If the treasurer’s certifi cate is not properly fi lled out and signed, the tax commissioner will have no jurisdiction to act on the application and it will be subject to dismissal.
(Notice to treasurer: The fi rst paragraph of this certifi cate must always be complete.)
I hereby certify that all taxes, special assessments, penalties and interest levied and assessed against the above
described property have been paid in full to up and including the tax year
. The most recent year for which
taxes and special assessments have been charged is tax year
.
I further certify that the only unpaid taxes, special assessments, penalties and interest that have been charged against this property are as follows:
Parcel Number
Tax Year
Taxes
(including penalties
and interest)
Special Assessments (including penalties and interest)
If additional years are unpaid, please list on an attached sheet.
Have tax certifi cates been sold under R.C. 5721.32 or 5721.33 for any of the property
Yes
No
subject to this application?
Are any unpaid taxes listed on this certifi cate subject to a valid delinquent tax contract
under R.C. 323.31(A)? If unpaid taxes are subject to a valid delinquent tax contract,
please indicate which tax years’ charges are included in the contract.
If yes, list tax years
County treasurer (signature)
Once the decision has been made to apply for a real property tax exemption in Ohio, understanding the process becomes crucial. The Ohio DTE 24 form is a comprehensive application designed for property owners seeking a tax incentive or exemption. This process involves not only completing the form with accuracy but also collaborating with local county officials to ensure all necessary documentation is provided. Following the steps outlined below will help streamline the application process, making it as efficient as possible.
Acknowledging the depth of information required on the Ohio DTE 24 form might feel overwhelming at first. However, systematically addressing each requirement will simplify the process. It's also advisable to maintain open communication with both the county auditor and treasurer's offices to promptly address any queries or issues that may arise. This proactive approach not only ensures your application is accurately processed but also helps avoid potential delays in obtaining your property tax exemption or remission.
What is the Ohio DTE 24 form?
The Ohio DTE 24 form is an application used for requesting real property tax exemption and remission as part of Ohio's Tax Incentive Program. Property owners or their representatives submit this form to the county auditor's office to have certain properties placed on the tax-exempt list according to specific sections of the Ohio Revised Code.
Who needs to file the Ohio DTE 24 form?
Property owners seeking tax exemptions or remissions for their properties in Ohio under the Tax Incentive Program need to file the DTE 24 form. The form can also be filed by the property owner’s representative or a political subdivision under certain conditions outlined in the instructions.
When is the deadline for filing the DTE 24 form?
The final deadline to file the DTE 24 form with the county auditor is December 31 of the year for which the tax exemption is sought.
What information is required to complete the DTE 24 form?
To complete the DTE 24 form, applicants must provide parcel number(s), school district location, property address, owner details, and the date when the title was acquired. They must specify under which sections of the Ohio Revised Code they are seeking exemption, explain the terms and details of the incentive, and attach any required resolutions, ordinances, or approval documents.
Are there any special instructions for Tax Increment Financing Exemptions on the DTE 24 form?
Yes, there are special instructions regarding exemptions under tax increment financing provisions. Depending on who is filing the application—whether it's the property owner, the political subdivision without the owner's consent, or with the owner's consent—different conditions apply. These conditions affect future obligations regarding service payments in lieu of taxes.
Can the form be signed by someone other than the property owner?
Yes, the form can be signed by the property owner’s representative or, in cases involving tax increment financing exemptions, by a political subdivision. If signed by a political subdivision without the property owner's consent, specific rules regarding the subordination of exemptions and service payments apply.
What should I do if the provided space on the form is insufficient?
If the space on the form is insufficient for your answers, you may use additional sheets of paper to explain details. Make sure to indicate which question each additional sheet is answering.
What happens if I don't submit three copies of the application?
It is mandatory to submit three copies of the application to the county auditor's office. Failure to do so could result in processing delays or rejection of your application for tax exemption. It is also recommended to keep a copy for your records.
What is the role of the county treasurer in this process?
The county treasurer must complete the treasurer’s certificate section of the application, ensuring that all taxes, special assessments, penalties, and interest have been paid up to date. The treasurer also notes any unpaid charges and verifies whether tax certificates have been sold for the property.
Who can assist me if I need help completing the DTE 24 form?
If you need assistance completing the DTE 24 form, you should contact your county auditor. They can provide guidance on the application process, the required documentation, and how to ensure your application is accurate and complete.
Filling out the Ohio DTE 24 form, an Application for Real Property Tax Exemption and Remission, requires careful attention to detail. Often, applicants make mistakes that can delay or negatively impact their application. Here are ten common errors:
Not submitting three copies: Applicants forget to submit three copies of the application to the county auditor’s office. It’s also a good practice to keep a copy for personal records.
Missing deadlines: The final deadline to file with the county auditor is December 31 of the year for which exemption is sought. Missing this deadline can result in the denial of the application.
Incomplete treasurer’s certificate: Both the county auditor’s finding and the treasurer’s certificate need to be completed. Failing to obtain or properly complete the treasurer’s certificate can lead to dismissal of the application.
Incorrect parcel number(s): Applicants sometimes enter incorrect parcel number(s). All parcels must be in the same school district, and if more than four parcels are involved, the additional ones should be continued on an attached sheet.
Lack of supporting documents: Not attaching a copy of the property record card, resolution or ordinance of the subdivision granting the incentive, or the school district approval (if required) can hinder the application process.
Omitting additional sheets for explanations: When more room is needed for any question, additional sheets should be used to explain details, clearly indicating which question each sheet is answering.
Unclear information about tax increment financing exemptions: When requesting an exemption under tax increment financing provisions, failing to clearly indicate whether the application is filed by the property owner, by the political subdivision without owner consent, or with owner consent can lead to processing delays.
Incorrectly listing the title holder or applicant: If the title holder is different from the applicant, an explanation must be provided. Failure to do so can cause confusion and delay the application.
Improper signature: This application must be signed by the property owner or the property owner’s representative. Applications without the proper signature are incomplete.
Failure to contact the county auditor for assistance: If applicants need assistance in completing the form, they should contact their county auditor. Not seeking help when needed can result in errors or incomplete applications.
Avoiding these common mistakes can smooth the application process for a real property tax exemption and remission in Ohio. It's crucial to read all instructions carefully, double-check that all required documents are attached and correctly filled out, and submit by the designated deadline.
When completing the Ohio DTE 24 form for real property tax exemption and remission, several additional documents are commonly required to support the application process. These documents play a critical role in ensuring the comprehensive evaluation of the property's tax status and the eligibility for incentives.
Collectively, these documents, in addition to the Ohio DTE 24 form, facilitate a thorough and efficient review process by the county auditor and the Ohio Department of Taxation. Applicants are encouraged to meticulously gather and submit these documents to ensure their application for tax incentives is processed without delays.
The Ohio DTE 24 form shares similarities with the Application for Property Tax Exemption forms found in other states, which are utilized by property owners seeking tax exemptions on their real estate assets. These forms typically require detailed information about the property, including parcel numbers, ownership details, and the specific tax exemption statutes under which the application is filed. Just like the DTE 24, these applications necessitate signatures from the property owner or their representative, and often involve an assessment by county officials to verify eligibility for the requested exemption.
Comparable to the Tax Increment Financing (TIF) Exemption Application, the Ohio DTE 24 form also caters to requests for exemptions under tax increment financing provisions. These applications are critical for developers and property owners who are part of TIF districts, as they allow for property tax exemptions in return for investments that will enhance the value of the area. Both types of applications require detailed explanations of the incentive terms, including the percentage of property exempted and the duration of the exemption.
The County Auditor's Finding section of the DTE 24 form bears resemblance to the Assessor's Evaluation forms, which are used to record an assessor's valuation of a property concerning tax exemption applications. This section involves the auditor documenting their recommendation on whether to grant or deny the tax exemption based on the property's taxable value and other relevant criteria, similar to how property assessments are conducted and recorded in other jurisdictions.
Just like the Treasurer’s Certificate segment within the DTE 24 form, there are Treasurer’s Certification documents related to tax exemption filings in other states. These certificates are crucial as they confirm that all taxes, penalties, and interest levied against the property have been settled up to a certain tax year. This step ensures that applications for property tax exemptions are accompanied by evidence of good financial standing with regard to tax obligations.
The R.C. section reference in the DTE 24 form draws parallels with Specific Statute Application forms used in various legal contexts where applicants must cite the legislation under which they are seeking relief or action. Such forms require the applicant to identify the precise statutory basis for their request, laying the groundwork for a focused review by the authorities on whether the conditions and criteria under the cited statutes have been met.
Moreover, the inclusion of a section for listing parcel numbers in the DTE 24 form is similar to Property Identification forms which are vital in real estate transactions and tax exemption processes. These forms ensure that each parcel associated with the application is accurately tracked and identified, preventing confusion over the boundaries and specifics of the property in question. This level of detail aids in the streamlined evaluation of tax exemption applications.
The requirement on the DTE 24 form to attach additional documents, such as resolutions or ordinances granting the incentive, echoes the comprehensive approach seen in Development Agreement Applications. These applications necessitate the submission of supporting documents that outline the terms of development agreements, including any tax incentives or property tax exemptions. The collection of these documents allows authorities to fully understand the scope and intent of the agreements, ensuring that all legal and procedural requirements are satisfied.
When filling out the Ohio DTE 24 form, a comprehensive approach ensures accuracy and compliance with state guidelines for tax exemption and remission applications. Below are essential dos and don'ts to guide you through this process efficiently.
Things You Should Do:
Things You Shouldn't Do:
Adhering to these guidelines will help streamline the process of applying for real property tax exemption and remission under Ohio's DTE 24 form. Always take the time to review your application for completeness and accuracy before submission.
Many people have misconceptions about the Ohio DTE 24 form, which is essential for applying for real property tax exemption and remission. Clearing up these misunderstandings can help applicants correctly complete and submit their forms. Here are seven common misconceptions:
This is not true. The processing time can vary based on the volume of applications the county auditor's office is handling and the completeness and accuracy of the submitted application.
Every question on the DTE 24 form needs to be answered. If you need more space, additional sheets of paper can be used to provide complete information.
The form must be signed by the property owner or the property owner's authorized representative. If a representative is completing the form, proper authorization or power of attorney documentation should be attached.
Applicants are required to submit three copies of the application to the county auditor's office, keeping one copy for their records.
Consent from the property owner is necessary for TIF exemptions unless the application is specifically submitted by a political subdivision without the property owner's consent.
Service payments agreed upon in the application continue for the term of the exemption and are binding on future owners unless the political subdivision consents in writing to a subsequent exemption.
The applicant is responsible for ensuring that both the county auditor and treasurer complete their respective sections of the application accurately, reflecting the payment status and taxable values correctly.
Understanding and addressing these misconceptions is crucial for submitting a complete and correct Ohio DTE 24 application. This not only facilitates a smoother process but also helps in availing the tax incentives without unnecessary delays.
Filling out the Ohio DTE 24 form is vital for those seeking real property tax exemption or remission under various Ohio tax incentive programs. The form serves as an application that must be accurately and thoroughly completed to be considered valid. Here are five key takeaways to ensure the process is handled correctly:
By adhering to these key points, applicants can enhance the likelihood of their DTE 24 form being processed smoothly, potentially leading to the successful acquisition of a real property tax exemption or remission under Ohio's tax incentive programs.
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