Owner Occupancy Credit

The Auditor's office administers the Owner Occupancy Property Tax Reduction Law passed in 1979 for residential and agricultural parcels on which there is a homesite occupied by the owner.

To receive the Owner Occupancy tax reduction you must: own the home, occupy the home as your principal place of residence, and apply with the County Auditor between January 1st and December 31st.

The reduction applies to the homesite and the home itself. It does not apply to: rental homes or apartments, homes occupied by someone other than the owner, homes owned by corporations, partnerships, associations or groups, units within a building primarily for retail, commercial or other non-residential purposes, manufactured or mobile homes taxed under the depreciation method (see Manufactured Homes) and excess acreage over one acre.

Please check your tax bill to see if you are already receiving the reduction.

Please contact our office if you feel you qualify, but may not be receiving this benefit.


Owner Occupancy Credit ApplicationDTE 105 C – Application for Owner-Occupancy Tax Reduction

**Applications may be filed with the Sandusky County Auditor’s Office between January 1st and December 31st.**


Frequently Asked Questions:

If I am filing for the Owner Occupancy Credit this year, which property tax bill does it affect?

If you are filing for the first time, the reduction will be reflected on the tax bills you will receive the next year.

Can I apply for Owner Occupancy Credit for my current tax bill?

If you were eligible for the exemption last year, but did not apply, you can file a late application for the previous year at the same time you file your application for the current year.

I plan to purchase and move to another house.  How do I keep my Owner Occupancy Credit?

Please fill out a new application for your new home after you have lived in it through January 1 of the new year.


Additional Information and Forms: