Second half due date is now July 31, 2026.
House Bill 186, enacted by the Ohio General Assembly, made changes to Ohio's property tax laws that affect the calculation of certain property taxes and tax credits. As a result, many taxpayers will notice an Inflation Cap Credit on their second-half tax bill.
Our office understands that taxpayers have questions about the new Inflation Cap Credit appearing on their tax bills. This credit was established by state law and is calculated in accordance with the requirements of the Ohio Revised Code. The credit is based on the specific characteristics of each parcel, so the amount will vary from property to property. As a result, no two properties will necessarily receive the same credit amount.
Property owners can review their Inflation Cap Credit by visiting the Carroll County Auditor's website at carrollcountyauditor.us, searching for their parcel, and viewing the detailed tax information associated with their property. The credit will also appear on second-half real estate tax bills as a separate line item titled “Inflation Cap Credit”.
On March 12, 2026, the Carroll County Commissioners approved a resolution to increase the local Owner Occupancy Credit and the Homestead Credit for qualified homeowners for Tax Year 2026 (payable 2027).
🏠To verify that you're enrolled:
1️⃣ Search for your property on our website.
2️⃣ Open the Summary tab.
3️⃣ Scroll down to the Values section.
4️⃣ Under Enrolled Programs, look for Owner Occupancy or Homestead. You will note either Y or N. If Y, you will also see the total value that qualifies.
❤️ Homestead Credit
If you already qualify for the Homestead Exemption, no action is required. Every taxpayer who qualifies for the Homestead Reduction for Tax Year 2026 (payable 2027) will automatically receive the increased local credit approved by the Carroll County Commissioners.
💰 How much will you save?
The exemption, which takes the form of a credit on property tax bills, allows qualifying homeowners to exempt some of the market value of their homes from local property taxes. The value of the property tax exemption is adjusted annually for inflation.
| Tax Year | Income Year Used | Income Threshold | Standard Exempt Value |
|---|---|---|---|
| 2026 | 2025 | $41,000 | $29,000 |
Who qualifies? The homestead exemption is available to any Ohio resident homeowner who:
📄 Need to apply for the Homestead Credit?
You can download applications here:
Homestead Exemption Application for Senior Citizens, Disabled Persons and Surviving Spouses
Homestead Exemption Application for Disabled Veterans and Surviving Spouses
Homestead Exemption Application for Surviving Spouses of Public Service Officers Killed in the Line of Duty
✅ Owner Occupancy Credit
The owner-occupancy rollback will increase to 5.70% for Tax Year 2026 (payable 2027). Every taxpayer who qualifies will automatically receive the increased local credit approved by the Carroll County Commissioners, up to an additional 2.5%.
The state nonbusiness rollback for residential property will decrease from up to 10% to 7.5% for Tax Year 2026.
Already receiving the Owner Occupancy Credit?
You only need to apply once. If you already qualify and have not received notice that you no longer qualify, your credit will automatically continue.
💰 How much will you save?
The Owner Occupancy credit is based on a percentage of your property's value, so savings vary by property.
Who qualifies?
You may qualify if you own and occupy your home as your principal place of residence (domicile) as of January 1 of the year you apply. A person may only have one principal place of residence.
📄 Need to apply for the Owner Occupancy Credit?
You can download the application here
📑 For a summary of House Bill 186 and the property tax changes it contains, please click here
In an effort to make the government of Carroll County more accessible to taxpayers, our website offers information pertaining to the variety of services provided to both residents and other governmental entities in Carroll County. In this site, you will have access to property records, dog tags, forms, deadlines and procedures, as well as information on the County’s finances. We hope you find this website both helpful and informative.
For additional information about the Auditor's duties and much more, please visit www.caao.org.
The Auditors office is available in-person, via phone and email. We also have a lot of information available on our website. Dog tags can be purchased in-person, online, via phone and mail. Carroll County is in compliance with House Bill 404. Please visit the Recorder's website for e-filing options. As always, if you have a question, please give us a call at 330-627-2250.
The Auditor's Office and Treasurer's Office are unable to give legal advice of any kind.
The Carroll County Auditor's office does not require registration for vacant or distressed properties.
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