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Preview - Ohio Dte 24 Form
Champaign
County name
DTE 24
Rev. 4/05
Tax Incentive Program – Application for
Real Property Tax Exemption and Remission
Date received by county auditor
Date received by DTE
Offi ce Use Only
County application number
DTE application number
General Instructions
Submit three copies of this application to the auditor’s office in the county where the property is located (make a copy for your records). The final deadline for filing with the county auditor is Dec. 31 of the year for which exemption is sought. If you need assistance in completing this form, contact your county auditor.
Both the county auditor’s finding (page 3) and the treasurer’s certificate (page 4) of this application must be completed. Ask your county auditor for the procedure to follow to obtain the treasurer’s certificate. When presented with this application, the county treasurer should promptly complete the certificate and return the application to you so it may be filed with the county auditor. The county treasurer should make certain that the treasurer’s certificate is complete and accurately reflects the pay- ment status of taxes, special assessments penalties and interest, by tax year. Obtain a copy of the property record card from the county auditor and enclose it with this application. It is the applicant’s responsibility to make sure the information supplied by the county auditor and county treasurer is complete and accurate.
Answer all questions on the form. If you need more room for any question, use additional sheets of paper to explain details. Please indicate which question each additional sheet is answering. This application must be signed by the property owner or the property owner’s representative.
Special Instructions for Tax Increment Financing Exemptions
If the applicant requests an exemption under Ohio Revised Code (R.C.) 725.02, 1728.10, 5709.40, 5709.41, 5709.73 or 5709.78, the application can be signed by the property owner, the property owner’s representative, the political subdivi- sion without the property owner’s consent, or the political subdivision with the property owner’s consent acting under a power of attorney (attach DTE form 24P). If the application is signed by the political subdivision without the property owner’s consent, such exemption shall be subordinate to an exemption granted under any other section of the Revised Code and service payments shall not be required for the portion of the property exempt under that other section. If the exemption requested involves service payments in lieu of taxes and the application is signed by the property owner, the property owner’s representative, or the political subdivision with the property owner’s consent acting under a power of attorney, those payments will remain in effect for the term of the exemption even if the property is used later for another exempt purpose, unless the political subdivision consents in writing to the subsequent exemption. These service pay- ments are also binding on future owners if the political subdivision or the property owner files a notice with the county recorder after the tax commissioner approves the application, unless the political subdivision consents in writing to the subsequent exemption. Failure to file such notice relieves only future owners from the obligation to make service pay- ments if the property becomes exempt under any other provision of the Revised Code. Consent by a property owner filed with the tax commissioner after the commissioner has approved an application for exemption originally filed by the political subdivision without the property owner’s consent will trigger the same procedures mentioned above for an application fi led by or with the property owner’s consent.
Please Type or Print Clearly
Applicant name
Name
Notices concerning
this application Name (if different from applicant) should be sent to
Address
City |
State |
ZIP |
Telephone number |
Application is hereby made to have the following property placed on the
Karen T. Bailey, Champaign County Auditor
1.Parcel number(s).(If more than four, continue on an attached sheet.) All parcels must be in the same school district.
a)
b)
c)
d)
DTE 24
Rev. 4/05
Page 2
2.School district where located
3.Street address or location of property
4.a) Title to this property is in the name of b) Address of owner
5.Date title was acquired
6.If title holder is different from applicant, please explain
7.Under what section(s) of the Ohio Revised Code is exemption sought?
§725.02 |
§1728.10 |
§5709.40(B) |
§5709.40(C) |
§5709.41 |
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§5709.62 |
§5709.63 |
§5709.71 |
§5709.73(B) |
§5709.73(C) |
§5709.78(A) |
§5709.78(B) |
§5709.88 |
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Other incentive program, specify R.C. section
8.Explain terms and details of incentive (real property included, percentage exempted, number of years, etc.).
9.a) Attach a copy of the resolution or ordinance of the subdivision granting the incentive and/or the applicant’s incentive agreement with the subdivision.
b) Attach a copy of school district approval (if required).
10.If this application requests exemption under a tax increment financing provision (see special instructions), please indicate whether the application is being filed.
By the property owner |
By the political subdivision without owner consent |
By the political subdivision with owner consent (attach copies of DTE form 24P)
I declare under penalty of perjury that I have examined this application and, to the best of my knowledge and belief, it is true, correct and complete.
Applicant or representative signature
Print name and title
Address
City |
State |
ZIP code |
Telephone number |
Date |
DTE 24
Rev. 4/05
Page 3
County Auditor’s Finding
Taxable value in year of application |
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(tax year) |
Land
Building
Total
Taxable value in prior year |
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(tax year) |
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This application covers property that is (check all that apply): |
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Currently exempt* |
New construction on previously exempted parcel |
Currently on CAUV |
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Previously exempt |
Previously on CAUV |
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Auditor’s recommendation Grant |
Partial grant |
Deny |
None |
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Comments: |
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County auditor (signature) |
Date |
Forward two copies of the completed application to the Ohio Department of Taxation, Tax Equalization Division, P.O. Box 530, Columbus, OH
*If the property or any portion of the property is currently exempt, please indicate below the type of exemption, the portion of property exempted and the tax years to which the current exemption applies.
DTE 24
Rev. 4/05
Page 4
Treasurer’s Certificate
If the treasurer’s certifi cate is not properly fi lled out and signed, the tax commissioner will have no jurisdiction to act on the application and it will be subject to dismissal.
(Notice to treasurer: The fi rst paragraph of this certifi cate must always be complete.)
I hereby certify that all taxes, special assessments, penalties and interest levied and assessed against the above
described property have been paid in full to up and including the tax year |
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. The most recent year for which |
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taxes and special assessments have been charged is tax year |
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I further certify that the only unpaid taxes, special assessments, penalties and interest that have been charged against this property are as follows:
Parcel Number
Tax Year
Taxes
(including penalties
and interest)
Special Assessments (including penalties and interest)
If additional years are unpaid, please list on an attached sheet.
Have tax certifi cates been sold under R.C. 5721.32 or 5721.33 for any of the property |
Yes |
No |
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subject to this application? |
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Are any unpaid taxes listed on this certifi cate subject to a valid delinquent tax contract |
Yes |
No |
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under R.C. 323.31(A)? If unpaid taxes are subject to a valid delinquent tax contract, |
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please indicate which tax years’ charges are included in the contract. |
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If yes, list tax years |
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Comments: |
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County treasurer (signature) |
Date |
Document Properties
| Fact Name | Description |
|---|---|
| Form Purpose | The Ohio DTE 24 form is used to apply for real property tax exemptions and remissions under various sections of the Ohio Revised Code. |
| Filing Deadline | Applications must be submitted to the county auditor by December 31 of the year for which the exemption is requested. |
| Required Signatures | The application must be signed by the property owner, their representative, or a political subdivision acting with or without the owner’s consent. |
| Governing Laws | This form is governed by Ohio Revised Code sections including 725.02, 5709.40, and 5709.73, among others. |
Documents used along the form
The Ohio DTE 24 form is a crucial document for those seeking a real property tax exemption or remission in Ohio. However, several other forms and documents are often required to accompany the DTE 24 to ensure a complete application. Below is a list of these additional forms and documents, along with brief descriptions of each.
- Property Record Card: This document provides detailed information about the property in question, including its assessed value, tax history, and any existing exemptions. It is essential for verifying the property’s status and must be obtained from the county auditor.
- Treasurer’s Certificate: This certificate confirms that all taxes, special assessments, penalties, and interest on the property have been paid. It must be completed by the county treasurer and is necessary for the DTE 24 application to be valid.
- Resolution or Ordinance: If applicable, a copy of the resolution or ordinance from the political subdivision granting the tax incentive must be attached. This document outlines the terms of the exemption and is critical for establishing eligibility.
- New York Room Rental Agreement: To ensure a smooth rental experience in New York, landlords and tenants should refer to the smarttemplates.net for a comprehensive template that outlines their rights and obligations in detail.
- School District Approval: In some cases, approval from the local school district is required. This document demonstrates that the school district has consented to the tax exemption, which may be necessary for the application to proceed.
- DTE Form 24P: This form is used when the application is signed by a political subdivision without the property owner's consent. It provides the necessary legal framework for such actions and must be attached if applicable.
- Additional Sheets for Explanations: If there are questions on the DTE 24 form that require more detailed responses, applicants should provide additional sheets. Each sheet must clearly indicate which question it addresses to ensure clarity in the application process.
Understanding the additional forms and documents that accompany the Ohio DTE 24 form can significantly streamline the application process. Ensuring that all required materials are submitted will help avoid delays and potential issues with tax exemption requests.
Guidelines on Filling in Ohio Dte 24
Filling out the Ohio DTE 24 form is a straightforward process, but attention to detail is essential. After completing the form, it must be submitted to the county auditor's office along with any required attachments. Make sure to keep a copy for your records. The deadline for submission is December 31 of the year for which you are seeking the exemption.
- Begin by entering the name of your county at the top of the form.
- Fill in the date the application is received by the county auditor.
- Complete the "Applicant Name" section with your name or the name of the entity applying.
- If different, provide the name for notices concerning this application.
- Enter your mailing address, including city, state, and ZIP code.
- Provide your telephone number for any follow-up questions.
- List the parcel number(s) for the property. If there are more than four, attach an additional sheet.
- Indicate the school district where the property is located.
- Fill in the street address or location of the property.
- State the name of the titleholder of the property and their address.
- Provide the date you acquired the title to the property.
- If the titleholder is different from the applicant, explain why.
- Select the section(s) of the Ohio Revised Code under which you are seeking exemption.
- Explain the terms and details of the incentive, including property included and the percentage exempted.
- Attach a copy of the resolution or ordinance granting the incentive and/or the incentive agreement.
- Attach a copy of school district approval if required.
- Indicate whether the application is being filed by the property owner or a political subdivision.
- Sign the application, ensuring that it is dated and includes your printed name and title.
- Complete the county auditor's finding section, including taxable values and auditor's recommendation.
- Forward two copies of the completed application to the Ohio Department of Taxation.
Common mistakes
Filling out the Ohio DTE 24 form can be a straightforward process, but mistakes can lead to delays or even denials of tax exemptions. One common mistake is failing to provide all necessary information. Applicants often overlook sections that require specific details about the property or the exemption sought. Ensure that every question is answered completely. If additional space is needed, use separate sheets and clearly label them according to the question they address.
Another frequent error is neglecting to obtain the required signatures. The form must be signed by the property owner or their representative. Without this signature, the application cannot be processed. It's essential to double-check that all required signatures, including those from the county auditor and treasurer, are included before submission.
Many applicants also forget to attach necessary documents. The DTE 24 form requires supporting materials, such as a copy of the property record card and any resolutions or ordinances related to the exemption. Failing to include these documents can result in the application being returned or dismissed. Always review the checklist of required attachments to ensure nothing is missing.
Another mistake is not submitting the application by the deadline. The final date for filing with the county auditor is December 31 of the year for which the exemption is sought. Late submissions can lead to automatic denials. Setting reminders well in advance can help avoid this issue.
Lastly, applicants sometimes misunderstand the exemption sections of the Ohio Revised Code. Each exemption has specific requirements and implications. It's crucial to read the instructions carefully and select the correct sections that apply to your situation. Misunderstanding these details can lead to incorrect applications that may not meet the necessary criteria for approval.
FAQ
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What is the Ohio DTE 24 form?
The Ohio DTE 24 form is an application used for requesting a real property tax exemption and remission in Ohio. It is primarily used by property owners or their representatives to apply for tax incentives related to their property. This form must be submitted to the county auditor's office where the property is located.
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How do I complete the DTE 24 form?
To complete the DTE 24 form, you need to provide detailed information about the property, including the parcel number, school district, and the owner’s details. Make sure to answer all questions on the form. If you need more space, you can attach additional sheets, clearly indicating which question each sheet corresponds to. Ensure that the application is signed by the property owner or their representative.
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When is the deadline for submitting the DTE 24 form?
The final deadline for filing the DTE 24 form with the county auditor is December 31 of the year for which the exemption is sought. It’s crucial to adhere to this deadline to ensure your application is considered.
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What should I do if I need help completing the form?
If you require assistance while filling out the DTE 24 form, contact your county auditor’s office. They can provide guidance and answer any questions you may have about the application process.
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What documents must accompany the DTE 24 form?
You need to attach several documents to your DTE 24 application, including:
- A copy of the property record card from the county auditor.
- A copy of the resolution or ordinance granting the incentive.
- A copy of school district approval, if required.
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Who can sign the DTE 24 form?
The DTE 24 form can be signed by the property owner, the property owner's representative, or a political subdivision. If a political subdivision is signing without the property owner’s consent, additional conditions apply. It’s essential to ensure that the correct party signs based on the circumstances of your application.
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What happens after I submit the DTE 24 form?
Once you submit the DTE 24 form, the county auditor will review your application. If everything is in order, they will forward copies to the Ohio Department of Taxation. The auditor will also provide a finding regarding the taxable value of the property for the year of application.
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What if my application is denied?
If your DTE 24 application is denied, you will receive a notification explaining the reasons for the denial. You may have the option to appeal the decision, so it’s important to review the denial notice carefully and consult with your county auditor for further instructions.