Who qualifies for this credit?
To receive this credit, you must own your property and reside in it as your primary residence as of January 1 of this year.
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A homeowner and spouse are entitled to this tax reduction on only one property. Any other properties that you own must be declared when you apply for the credit. If you move, you must also let the Auditor's Office know so that the credit can be updated.
How to Apply
1
Double check if you are already receiving this credit
Often times, people are receiving the Owner Occupied Credit and don't realize it. Search your property on our AREIS Online website to verify if "Owner Occupied Credit" is marked as "Yes" on the bottom of the screen. If so, you don't need to apply. Just let us know if you move.
2
Apply online, by mail, or in person
If you aren't already receiving the Owner Occupied Credit on your property taxes, you may apply online, by mail, or in person.
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When you apply, make sure that all other property that you own is listed. If you receive a primary residence discount elsewhere, you may be subject to penalties for receiving it on multiple properties.
How much does this tax credit save me?
It varies from property to property
The Owner Occupied Credit was passed in the 1970s to combat rising property taxes. It was originally set at 2.5% of property taxes. The amount of taxes this would have taken away from local entities like school districts was reimbursed by the State of Ohio.
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However, under Governor John Kasich, the Owner Occupied Credit was changed in 2014 so that it did not apply to any levies passed after 2014. This means that the amount of this exemption is no longer exactly 2.5% of property taxes.
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In December 2025, the Owner Occupied Credit was updated by the State of Ohio legislature. This credit is being integrated with the Non-Business Credit, which applied an additional 10% rollback to the same levies as the Owner Occupied Credit. The integration of these two credits will be phased in over several years, until in Tax Year 2029, the Owner Occupied Credit will save 15.38% on the pre-2014 levies and the Non-Business Credit will be phased out completely.
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For more information on what the property tax rates and credits are for each taxing district, please visit our Property Tax Information page.