What is the Owner Occupancy Credit?
To receive up to a 2.5% tax reduction on an owner-occupied home in Ohio, you must own and occupy that home as your principal place of residence (domicile) on January 1 of the year you file for the reduction. A homeowner and spouse are entitled to this credit on only one home.
Download the Owner Occupancy Credit form: DTE 105C
Download the Owner Occupancy Credit Appeal form: DTE_106B
Mail forms to:
Butler County Auditor
130 High Street 3rd floor
Hamilton, Ohio 45011