Real Estate Tax Exemptions
The State of Ohio may grant real estate tax exemption to qualifying organizations, based on specific use of the property.
Property ownership by a charity does not guarantee qualification.
How is this property being used? When completing the application, be specific about how the property is used. Do not give conclusions such as charitable purpose, public worship, or public purpose. The Ohio Department of Taxation may set a hearing where the applicant must present a witness to accurately describe the use of the property. A notice of at least 10 days will be given including the time and place of hearing.
Special assessments are not eligible for Real Estate Tax Exemption and must be paid indefinitely.
Applicants can request exemption for maximum three (3) years retroactively if the property was owned by the applicant and property use was same as current use.
Examples of generally accepted uses:
o Owned by Public Schools, Churches and Colleges (Universities)
o (Privately Owned) Schools, Colleges
o Owned by Veteran Organizations such as VFWs, Amvets, American Legions
o Owned by Fraternal Organizations
o Owned by the State of Ohio
o Owned by County
o Owned by United States Federal Government
o Owned by Townships
o Owned by Municipalities
o Owned by Board of Education
o Owned by Conservancy or Park District
o Owned by Public Recreational Facility
o Owned by Cemetery, Graveyards, Monuments
o Owned by Lucas Metropolitan Housing Authority
o New Construction added to an Exempt Parcel
1. Submit original DTE 23, two(2) copies and any attachments (total 3) to the Lucas County Auditor.
2. Applications must be filed the year following acquisition of property or new construction.
3. All Real Estate taxes and Special Assessments must be paid in full through the year of acquisition.
4. Special Assessments must be paid in full the year application is submitted.
5. For assistance or questions, please call the Auditor (419) 213-4154.
6. Tax questions, assessments, or payments; please call the Treasurer (419) 213-4305.
7. Filing deadline is December 31st for the year tax exemption is sought.
8. The owner of the property must sign the document.
9. If a transfer occurs or parcel number changes from the originally exempted parcel, a new exemption must be applied for and approved by the State of Ohio Department of Taxation.