Legal Notice

APPLICATION FOR 2024 
 OCCUPANCY REDUCTION
Ohio Owner Occupancy Reduction for tax year 2024 and late application for tax year 2023 must be filed by December 31, 2024. The credit is a 2 1/2% reduction in the taxes charged by qualified levies. The reduction is applied against real property taxes and manufactured home taxes on any manufactured or mobile home on which a manufactured home tax is assessed. A “homestead” is a dwelling or a manufactured or mobile home taxed as real property that is owned and occupied as a home. See R.C. 323.151(A)(1).

Qualifications: To receive the owner-occupancy homestead tax reduction, you must own and occupy your home as your principal place of residence (domicile) on Jan. 1 of the year you file for the reduction. A homeowner and spouse are entitled to this homestead tax reduction on only one home in Ohio, unless they can establish that they are domiciled separately.  A person only has one principal place of residence.                                                               Your principal place of residence determines, among other things, where you are registered to vote and where you declare residency for income tax purposes.

Please call or stop in the Carroll County Auditor’s office for more information or to receive an Owner Occupancy application. The Auditor’s phone number is 330-627-2250, Monday-Friday 8:00 am to 4:00 pm. You may also find the application on our website at www.carrollcountyauditor.us. 

Lynn Fairclough, Carroll County Auditor 
Published in the C.C. Messenger March 6, 2024

APPLICATION FOR 2024 
OHIO HOMESTEAD EXEMPTION
Ohio Homestead Exemptions for tax year 2024 and late applications for tax year 2023 must be filed by December 31, 2024.  The Homestead Exemption provides a reduction in property taxes to qualified applicants on the dwelling that is the individual’s principal place of residence of which an eligible individual is an owner. The reduction is equal to the taxes that would otherwise be charged on up to $26,200 of the market value of an eligible taxpayer’s homestead.
Qualifications for Real Property and Manufactured or Mobile Homes:
1. Be at least 65 years of age during the year you first file, or be determined to have been permanently and totally disabled, or be a surviving spouse.
2. Own and have occupied your home as your principal place of residence of January 1 of the year you file the application.
3.Your total household income cannot exceed $38,600 for 2024 and $36,100 for 2023 as determined by State law.
4. 100% disabled by or be receiving 100% compensation for service-connected injuries.

Please call or stop in the Carroll County Auditor’s office for more information or to receive a Homestead application. The Auditor’s office phone number is 330-627-2250, Monday-Friday 8:00 am to 4:00 pm. You may also find the application on our website at 
www.carrollcountyauditor.us.

Lynn Fairclough, Carroll County Auditor 
Published in the C.C. Messenger March 6, 2024