The Non-Business Tax Credit is a property tax relief program established by the Ohio General Assembly under Ohio Revised Code 319.302. The credit applies to residential property and most agricultural property that is not used for business purposes.

The Non-Business Tax Credit is a property tax relief program established by the Ohio General Assembly under Ohio Revised Code 319.302. The credit applies to residential property and most agricultural property that is not used for business purposes.

Formerly known as the 10% Rollback, the Non-Business Tax Credit reduces the amount of property taxes paid on qualifying levies. However, changes to Ohio law beginning with the August 2013 election limited the credit.

The Non-Business Tax Credit does not apply to new tax levies approved after the August 2013 election. Due to changes in countywide levies since then, no Carroll County properties currently receive the original 10% rollback on all voted levies. Instead, the credit applies only to those levies that remain eligible under Ohio law.

Changes Beginning with Tax Year 2026 (Payable 2027)

House Bill 186 makes significant changes to Ohio's property tax relief programs beginning with tax year 2026 (payable in 2027).

Four-Year Phase-Out and Transition of Tax Relief

Under the new law, the Non-Business Tax Credit will be gradually reduced over four tax years for most non-agricultural residential properties, while the Owner-Occupancy Tax Credit will be gradually increased over four tax years for homeowners who own and occupy their home as their principal place of residence.

Tax Year          Taxes Payable    Non-Business Tax Credit    Owner-Occupancy Tax Credit
  2026                    2027                 Reduced to 7.5%                    Increased to 5.7%
  2027                    2028                 Reduced to 5.0%                    Increased to 8.92%
  2028                    2029                 Reduced to 2.5%                    Increased to 12.15%
  2029 and after    2030+               Reduced to 0%                       Increased to 15.38%

What Else Is Changing?

• Agricultural property will continue to qualify for the Non-Business Tax Credit under Ohio law.

• The tax relief previously provided through the Non-Business Tax Credit for most residential property is being shifted to an expanded Owner-Occupancy Tax Credit for homeowners who own and occupy their home as their principal place of residence.

• As under prior law, new or replacement levies approved after the August 2013 election are not eligible for the Non-Business Tax Credit.

Property owners do not need to apply for the Non-Business Tax Credit. If your property qualifies, the credit is automatically calculated and applied to your property tax bill in accordance with Ohio law.

If you have questions about your eligibility or how these changes may affect your property taxes, please contact the Carroll County Auditor's Office.