On March 12, 2026, the Carroll County Board of Commissioners approved both the Local Option Owner-Occupancy Tax Credit and the Local Option Homestead Exemption for tax year 2026, with the credits first appearing on 2027 property tax bills.

What is the Local (Carroll County) Owner-Occupancy Tax Credit?

By adopting this local option, Carroll County provides an additional Owner-Occupancy Tax Credit that mirrors the Ohio Owner-Occupancy Tax Credit in both the credit amount and eligibility requirements.

Do I need to apply for the Local Owner-Occupancy Tax Credit?

No. There is no separate application for the Local Owner-Occupancy Tax Credit.

• If you are already receiving the Ohio Owner-Occupancy Tax Credit, you will automatically receive the Local Owner-Occupancy Tax Credit.

• If you are not currently receiving the Ohio Owner-Occupancy Tax Credit but believe you qualify, you must apply for the Ohio Owner-Occupancy Tax Credit. Once approved, you will automatically receive both the state and local Owner-Occupancy Tax Credits.

Unlike the Ohio Owner-Occupancy Tax Credit, the Local Owner-Occupancy Tax Credit is not reimbursed by the State of Ohio.

Instead, the cost is shared among all local taxing jurisdictions—including the county, municipalities, townships, school districts, libraries, and other local entities. Each jurisdiction's property tax revenue is reduced proportionately to fund the local credit.

Why wasn't this credit available before?

Carroll County could not offer a Local Owner-Occupancy Tax Credit until the Ohio General Assembly granted counties the authority to do so through House Bill 96, which became effective on September 30, 2025.

Following the enactment of House Bill 96, the Carroll County Board of Commissioners adopted the Local Owner-Occupancy Tax Credit beginning with tax year 2025 (payable 2026) and subsequently approved its continuation for tax year 2026 (payable 2027).

Can I apply for the Local Owner-Occupancy Tax Credit for prior years?

No. The Local Owner-Occupancy Tax Credit is available beginning with tax year 2025 (payable 2026) and cannot be applied retroactively to prior tax years.

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.