The Owner-Occupancy Tax Credit is available to homeowners who own and occupy their home as their principal place of residence (domicile). The credit applies to the home and up to one acre of land.

To qualify, you must:

• Own and occupy the property as your principal residence on January 1 of the year you apply.
• Apply for the credit if it has not already been established. In many cases, the application is completed when the property is transferred to a new owner.
• Claim the credit on only one residence. A homeowner and spouse may receive the Owner-Occupancy Tax Credit on only one home.

Changes to the Credit

Beginning with tax year 2013, Ohio law limited the Owner-Occupancy Tax Credit (commonly referred to as the 2.5% rollback) so that it does not apply to most new tax levies approved after the August 2013 election.

Due to changes in countywide levies over the years, there are currently no Carroll County properties that receive the original 2.5% rollback on all voted levies. Any tax savings available through the Owner-Occupancy Tax Credit are based only on 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%

Apply

To verify whether your property is already receiving the credit, search for your parcel on the Property Search page. On the Summary page, under Values, look for Owner Occupancy:

• Y = The property is currently receiving the Owner-Occupancy Tax Credit.
• N = The property is not currently receiving the Owner-Occupancy Tax Credit.

If you have questions about your eligibility or need assistance completing an application, please contact the Carroll County Auditor's Office at 330-627-2250.

If you believe you qualify but are not currently receiving the Owner-Occupancy Tax Credit, please complete the appropriate application below and submit it to the Carroll County Auditor's Office by email, mail, or in person.

Applications:

• DTE 105C – Application for Owner-Occupancy Tax Credit (Real Property)
• DTE 56 – Application for Owner-Occupancy Tax Credit for Manufactured Homes Taxed as Real Property

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