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Property Tax Abatements, Exemptions, and Reductions

Types of Exemptions

1

Property Tax Exemption

Property tax exemptions are granted by the State of Ohio for qualifying organizations based on the specific use of the property.

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Ownership or building type alone do not qualify a property for a property tax exemption.

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As a note, Special Assessments are not considered taxes for this purpose and a property that is otherwise exempt from taxation may still be required to pay Special Assessments.

2

Community Reinvestment Area (CRA)

Certain areas of Lucas County are designated as a Community Reinvestment Area. This means that property owners in that area may apply with the local municipality for a property tax exemption on improvements to a property for a specified period of time.

 

Typically, these are applied to new construction, which means that the property tax increases for the improvements being built are not paid for a certain number of years.

3

Enterprise Zone (EZ)

Enterprise Zones work similarly to CRAs, but they are applied to new construction specifically on large commercial projects.

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Property owners may apply with the local municipality for a property tax exemption on improvements to a property for a specified period of time.

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Any approval of an Enterprise Zone is done by the local municipality, not by the Lucas County Auditor's Office.

If you are looking for information on the status of your property tax exemption, please visit the State of Ohio's Exemption and Abatement Search Portal.

Property Tax Exemption Applications

Real Property Tax Exemption and Remission (DTE Form 23)

Application for property owners who believe that their property qualifies for a full property tax exemption based on use. Three copies should be filed with the Auditor's Office and two will be sent to the State of Ohio for final determination.

Download Application

Notice of Loss of the Right to Real Property Exemption (DTE Form 23N)

If a property fails to continue to qualify for a property tax exemption, they are required by Ohio law to complete this form and notify the County Auditor.

Download Form

Veterans' and Fraternal Organizations Tax Exemption Application (DTE Form 23V)

Veterans' and Fraternal Organizations that receive a property tax exemption are required to complete this form and submit it to the County Auditor by October 1 each year.

Download Application

Pre-Residential Development Property Tax Exemption (DTE Form 24R)

Developers who are filing to receive a tax reduction for land that they have purchased are eligible to file this application. Once the property is sold or developed, this exemption will be removed.

Download Application

ODOT Application for Property Tax Exemption and Remission (DTE Form 30RE)

The Ohio Department of Transportation is eligible for property tax exemption for qualifying properties. This form must be filed with the County Auditor by December 31 of the year in which the exemption is sought.

Download Application

Application for the Partial Exemption of a Qualifying Child Care Center (Form 105J)

Child care centers that meet the rules set forth in Ohio Revised Code Section 323.16 may qualify for a partial property tax exemption. This form must be filed with the County Auditor by December 31st each year.

Download Application

What is a TIF?

TIF stands for Tax Increment Financing and it is a property tax redirection.

 

TIFs are sometimes referred to as property tax exemptions, however, the way they work means that property owners still receive a tax bill every year for the same amount they would otherwise pay if they were not in a TIF area. TIFs redirect tax dollars from where they are originally designated to a separate project for improvement designated by the local municipality.

Tax Incentive Review Council (TIRC)

The Tax Incentive Review Council (TIRC) meets annually and tracks tax incentives (usually property tax abatement) that are granted to development projects. The TIRC is comprised of each county government municipality/township along with representatives of the corresponding school districts, and up to 2 community representatives who reside in the jurisdiction.

 

The TIRC provides a means for determining whether the recipients are fulfilling their obligations, which may include economic development performance (construction investment, job/payroll creation) and payments in lieu of taxes (PILOT) to public school districts.

 

If the owner of property that has received a property tax incentive is not performing its obligations, the TIRC may recommend that the local political jurisdiction (city, township, etc.) terminate the tax abatement.

The property tax abatements and exemptions on this page are primarily for non-profits, municipalities, businesses, or new construction. If you are an individual homeowner, you may be looking for information about the Homestead Exemption or the Owner Occupied Credit.

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